ITO, W-7(5), Ludhiana V. Sh. Harinder Singh, Ludhiana

ITA 1092/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6494 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 29-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO. 1092 & 1093/CHD/2017 A.Y. : 2006-07 & 2008-09 THE ITO, VS. SHRI HARINDER SINGH, WARD 7(5), S/O SHRI RANJIT SINGH, LUDHIANA. 76-M, SOUTH CITY, LUDHIANA. PAN NO. BGCPS4376Q (APPELLANT) (RESPONDENT) DEPARTMENT BY : SMT. CHANDER KANTA, SR.DR ASSESSEE BY : SHRI SUDHIR SEHGAL DATE OF HEARING : 14.11.2017 DATE OF PRONOUNCEMENT : 13.12. 2017 ORDER PER DIVA SINGH,JM THE PRESENT APPEALS HAVE BEEN FILED BY THE REVENUE ASS AILING THE CORRECTNESS OF THE CONSOLIDATED ORDER DATED 13.04.2017 O F CIT (APPEALS)-3 LUDHIANA PERTAINING TO 2006-07 AND 2008-09 ASSESSMENT YEAR WHEREIN THE PENALTY IMPOSED BY THE AO HAS BEEN QUASHED. 2. IT WAS A COMMON STAND OF THE PARTIES BEFORE THE BEN CH THAT APART FROM THE DIFFERENCE IN THE AMOUNTS, THE REVENUE HAS RAISE D IDENTICAL GROUND IN BOTH THE APPEALS. FOR READY REFERENCE, GROUND OF APPEAL FROM ITA 1092/CHD/2017 IS REPRODUCED HEREUNDER : I) WHETHER UPON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) WAS JUSTIFIED IN DELETING THE PENALTY IMPOSED U/S 271 (1) (C) OF I.T . ACT, 1961 FOR THE ASSESSMENT YEAR 2006-07 AT RS.31,76,8197-/RS. 1,45,18,829/- WITHOUT EXAMINING THE FACTS THAT QUANTUM APPEAL OF THE REVENUE AGAINST THE ORDER PASSED U/S 143(3) OF I.T. ACT, 1961 IS PENDING BEFORE THE HON'BLE PUNJAB AND HARYANA HIGH COURT. 3. THE LD. AR INVITING ATTENTION TO THE CONSOLIDATED ORDER PASSED BY THE ITAT IN THE QUANTUM PROCEEDINGS DATED 18.12.2015 SUBMITT ED THAT THE ADDITIONS MADE IN THE RESPECTIVE ASSESSMENT YEARS WERE DELETED IN TOTO BY THE AFORESAID ORDER IN ITA 505-506/CHD/2014. SPECIFIC ATT ENTION WAS INVITED TO PARAS 16 TO 19 WHEREIN THE ADDITION IN 2006-07 ASSESSMEN T YEAR HAS BEEN DELETED AND PARA 24 WHEREIN THE ADDITION IN 200 8-09 ITA 1092&1093/CHD/2017 A.Y. 2006-07 & 2008-09 PAGE 2 OF 2 ASSESSMENT YEAR HAS BEEN DELETED. ACCORDINGLY, PLACING RELIANCE UPON THE SAME, IT WAS HIS SUBMISSION THAT THE DEPARTMENTAL APPEALS MAY BE DISMISSED. 4. THE LD. SR.DR PLACED RELIANCE UPON THE PENALTY ORDER. T HE FACTS WERE NOT DISPUTED. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDER. IN THE FACTS AS THEY STAND, WE FIND NO INFIRMITY IN THE CONSOLIDATED ORDER PASSED BYTHE CIT(A). THE FACT THAT THE CIT(A) HAS QUASHED THE PE NALTY ORDERS IS EVIDENT FROM THE GROUND RAISED BY THE DEPARTMENT ITSELF. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE REASON FOR QUASHING THE PENALTY ORDERS HAS BEEN THE FACT THAT THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASS ESSEE VIDE ORDER DATED 22.01.2015 IN ITA 200/2013 (O&M) BY THE HON'BLE PUNJAB & HARYANA HIGH COURT WHICH HAS AFFIRMED THE ORDER OF THE ITAT. ACCORDINGLY, ONCE THE ADDITIONS STAND DELETED, THE REVEN UES APPEAL IN THE PECULIAR FACTS AND CIRCUMSTANCES HAS NO MERIT. THE APPE ALS, ACCORDINGLY, ARE DISMISSED. SAID ORDER WAS PRONOUNCED IN THE OPEN COU RT AT THE TIME OF HEARING ITSELF. IN THE RESULT, APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.12. 2017. SD/- SD/- ( B.R.R.KUMAR) (D IVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.