Smt. Seba Sarangi, Mayurbhanj V. ACIT, Central Circle, Cuttack

ITA 106/CTK/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5390 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN
• Assessee Lawyers: A K TIBERWALA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO S . 106 TO 111 /CTK/2017 ASSESSMENT YEAR S : 2007 - 08 TO 2012 - 2013 SMT. SEBA SARANGI,, WARD NO.5, AMBIKA SAHI, BARIPADA, MAYURBHANJ. VS. ACIT, CENTRAL CIRCLE, SHELTER CHHAK, CUTTACK PAN/GIR AITPS 7121 H (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI A.K.TIBERWALA, AR REV ENUE BY : SHRI D.K.PRADHAN, DR DATE OF HEARING : 18 /09 / 2017 DATE OF PRONOUNCEMENT : 18 /09 / 2017 O R D E R PER N.S.SAINI, AM THESE ARE APPEALS FIL ED BY THE ASSESSEE AGAINST SEPARATE ORDER S OF THE CIT(A) - 3, BHUBANESWAR DATED 30 TH NOVEMBER, 2016 FOR THE ASSESSMENT YEAR S 2007 - 08, 2008 - 09 , 2009 - 10, 2010 - 11,2012 - 12 AND 2012 - 13, RESPECTIVELY. 2. THE SOLE ISSUE INVOLVED IN THE S E APPEAL S IS THAT THE CIT(A) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN CONFIRMING THE LEVY OF PENALTY U/S.271 (1)(C)OF THE ACT OF RS.1,70,623 / - FOR THE ASSES SMENT YEAR 2007 - 08, RS.5,50,605 / - FOR THE ASSE SSMENT YEAR 2008 - 09, RS. 90,815/ - FOR THE ASSE SSMENT YEAR 2009 - 10, RS.10,04,964 / - FOR THE ASSE SSMENT YEAR 2010 - 11, RS.7,42,187 / - FOR THE ASSESSM ENT YEAR 2011 - 12 AND RS.1,39,037 / - FOR THE ASSESSMENT YEAR 2012 - 13. 2 ITA NOS.100 TO 105/CTK/2017 ASSESSMENT YEARS : 2007 - 08 TO 2012 - 2013 3. AT THE OUTSET, LD AUTHORISED REPRESENTATIVE OF THE ASSESSEE FILED BEFORE US COPY OF NOTICES ISSUED U/S.271(1)(C) OF THE ACT ALL DATED 30 TH MARCH, 2015, FOR THE ASSESSMENT YEARS UNDER APPEAL, COPIES OF WHICH ARE PLACED ON R ECORD AND POINTED OUT THEREFROM THAT IN THE SAID NOTICES, EXCEPT VARIANCE OF ASSESSMENT YEAR, THE ASSESSING OFFICER HAS STATED AS UNDER: WHEREAS IN THE COURSE OF PROCEEDINGS BEFORE ME FOR THE ASSESSMENT YEAR , IT APPEARS TO ME THAT YOU: - HAVE CONCEALED THE PARTICULARS OF YOUR INCOME OR....... FURNISHED INACCURATE PARTICULARS OF SUCH INCOME. 4. HE SUBMITTED THAT IT IS NOT CLEAR FROM THE SAID NOTICES ISSUED U/S.271(1)(C) OF THE ACT BY THE ASSESSING OFFICER WHETHER THE SHOW CAUSE IS ISSUED TO THE ASSESSEE FOR CONCEALMENT OF PARTICULARS OF INCOME OR FOR FURNISHING INACCURATE PARTICULARS OF INCOME. 5 . HE SUBMITTED THAT THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. SSAS. EMARLD MEADOWS DATED 11 TH JANUARY, 2017 PASSED IN SPECIAL LEAVE T O APPEAL (CC NO.11485/2016) / , (2016) 73 TAXMANN.COM 248(SC) HAS HELD THAT OMISSION BY THE A SSESSING OFFICER TO EXPLICITLY SPECIFY IN THE PENALTY NOTICE AS TO WHETHER PENALTY PROCEEDINGS ARE BEING INITIATED FOR FURNISHING OF INACCURATE PARTICULARS OR FOR CONCEALMENT OF INCOME MAKES THE PENALTY ORDER LIABLE FOR CANCELLATION. HENCE, HE SUBMITTE D THAT THE ORDER DA TED 30 TH MARCH, 2015 LEVYING PENALTY OF RS.1,70,623/ - FOR THE ASSESSMENT YEAR 2007 - 08, RS.5,50,605/ - FOR THE ASSESSMENT YEAR 2008 - 3 ITA NOS.100 TO 105/CTK/2017 ASSESSMENT YEARS : 2007 - 08 TO 2012 - 2013 09, RS.90,815/ - FOR THE ASSESSMENT YEAR 2009 - 10, RS.10,04,964/ - FOR THE ASSESSMENT YEAR 2010 - 11, RS.7,42,187/ - FOR THE ASSESSM ENT YEAR 2011 - 12 AND RS.1,39,037/ - FOR THE ASSESSMENT YEAR 2012 - 13 IMPOSED BY THE ASSESSING OFFICER U/S.271(1)(C) ARE, THEREFORE, LIABLE TO BE CANCELLED. 6 . THE DEPARTMENTAL REPRESENTATIVE EXCEPT RELYING ON THE ORDERS OF LOWER AUTHORITIES COULD NOT CONTROVERT THE ABOVE SUBMISSION OF LD AUTHORISED REPRESENTATIVE OF THE ASSESSEE. 7 . WE FIND THAT THE FACTS IN THE PRESENT APPEAL ARE NOT IN DISPUTE AND THE ASSESSING OFFICER , IN ALL THE NOTICE S U/S.271(1)(C) DATED 30TH MARCH, 2015 FOR THE ASSESSMENT YEARS 2007 - 08 TO 2012 - 13, HAS STATED AS UNDER: WHEREAS IN THE COURSE OF PROCEEDINGS BEFORE ME FOR THE A SSESSMENT YEAR .. , IT APPEARS TO ME THAT YOU: - HAVE CONCEALED THE PARTICULARS OF YOUR INCOME.. FOR THE ABOVE ASSESSMENT YEAR AN D FURNISHED INACCURATE PARTICULARS OF SUCH INCOME. 8 . THE FACTS OF THE PRESENT APPEALS ARE IDENTICAL TO THE FACTS OF THE CASE BEFORE THE HONBLE SUPREME COURT IN THE CASE OF SSAS. EMARLD MEADOWS(SUPRA) AND, THEREFORE, THE DECISION OF HONBLE SUPREME COU RT SQUARELY APPLIES TO THE CASE OF THE ASSESSEE. HENCE, RESPECTFULLY FOLLOWING THE SAME, WE CANCEL THE ORDERS OF THE ASSESSING OFFICER ALL DATED 30.9.2015 LEVYING PENALTY OF RS.1,70,623/ - FOR THE ASSESSMENT YEAR 2007 - 08, RS.5,50,605/ - FOR THE ASSESSMENT YEAR 2008 - 09, RS.90,815/ - 4 ITA NOS.100 TO 105/CTK/2017 ASSESSMENT YEARS : 2007 - 08 TO 2012 - 2013 FOR THE ASSESSMENT YEAR 2009 - 10, RS.10,04,964/ - FOR THE ASSESSMENT YEAR 2010 - 11, RS.7,42,187/ - FOR THE ASSESSMENT YEAR 2011 - 12 AND RS.1,39,037/ - FOR T HE ASSESSMENT YEAR 2012 - 13 U/S.271(1)(C) AND ALLOW THE GROUND OF APPEAL OF THE ASSESSEE. 9 . IN THE RESULTS, ALL THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED, ORDER PRONOUN CED IN THE OPEN COURT ON 18 /09 /2017. SD/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 18 /09 /2017 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, CUTTACK 1. THE APPELLANT : SMT. SEBA SARANGI,, WARD NO.5, AMBIKA 2. THE RESPONDENT. ACIT, CENTRAL CIRCLE, SHELTER CHHAK, CUTTACK 3. THE CIT(A) - 3, BHUBANESWAR 4. PR.CIT - CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//