Merla Geetha Rani, Hyderabad V. Income Tax Officer, Ward-12(2), Hyderabad

ITA 1090/Hyd/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5657 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 16-08-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KIRAN KATTA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO.1090/HYD/2017 ASSESSMENT YEAR: 2009-10 MERLA GEETHA RANI, HYDERABAD [PAN: AIPPM4467J] VS INCOME TAX OFFICER, WARD-12(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SMT.S.SANDHYA, AR FOR REVENUE : SHRI KIRAN KATTA, DR DATE OF HEARING : 16-08-2021 DATE OF PRONOUNCEMENT : 20-09-2021 O R D E R PER BENCH : THIS ASSESSEES APPEAL FOR AY.2009-10 ARISES FROM TH E CIT(A)-1, HYDERABADS ORDER DATED 08-03-2017 PASSED IN CASE NO.0213 / CIT(A)-1 / HYD / 2015-16 / 2016-17, INVOL VING PROCEEDINGS U/S. 271(1)(C) OF THE INCOME TAX ACT, 196 1 [IN SHORT, THE ACT]. 2. WE NOW ADVERT TO THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CHALLENGING CORRECTNESS OF SECTION 271(1)( C) PENALTY OF RS.22,00,000/- IMPOSED IN ASSESSING OFFICERS OR DER DT.30-12-2011 AS UPHELD IN THE CIT(A)S LOWER APPELLA TE ORDER, LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE AT TH E ITA NO. 1090/HYD/2017 :- 2 -: OUTSET THAT THE ASSESSING OFFICERS CORRESPONDING SHOW C AUSE NOTICE DT.23-09-2015 NOWHERE SPECIFIED AS TO WHETHER TH E ASSESSEE HAD CONCEALED PARTICULARS OF HIS TAXABLE INC OME OR FURNISHED INACCURATE PARTICULARS OF SUCH AN INCOME AS CONTEMPLATED U/S. 271(1)(C) OF THE ACT. HON'BLE JURISD ICTIONAL HIGH COURTS DECISION PR.CIT VS. BAISETTY REVATHI [3 98 ITR 88] (TELANGANA & AP) HOLDS THAT - SUCH A FAILURE RENDERS PENAL ACTION AS NOT SUSTAINABLE IN LAW . THE VERY LEGAL PREPOSITION ALSO STANDS REITERATED IN MOHD.FARHAN A.SHAIKH VS. DCIT (2 021) [125 TAXMANN.COM 253] (BOM) (FB) AS WELL. WE THEREFOR E DELETE THE IMPUGNED PENALTY ON THIS PRECISE LEGAL ISSUE ALON E. 3. THIS ASSESSEES APPEAL IS ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 20-09-2021 TNMM ITA NO. 1090/HYD/2017 :- 3 -: COPY TO : 1.MERLA GEETHA RANI, 2-4-67/51, PLOT NO.51, SUNRISE HOMES, UPPERAPALLY, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-12(2), HYDERABAD. 3.CIT(APPEALS)-1, HYDERABAD. 4.PR.CIT-1, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.