Smt. Apeksha Gulati, Chandigarh V. DCIT, CC-II, Chandigarh

ITA 1105/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4409 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 28-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ASHISH GUPTA
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH . . , ! ' , # $% BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO.1105/CHD/2018 / ASSESSMENT YEAR : 2011-12 SMT.APEKSHA GULATI, H.NO.1607, SECTOR 18D, CHANDIGARH. THE D.C.I.T., CENTRAL CIRCLE-II, CHANDIGARH. ./ PAN NO.BDHPG3537K / APPELLANT / RESPONDENT /ASSESSEE BY : SHRI VINEET KRISHAN, ADV. ! / REVENUE BY : DR.ASHISH GUPTA, CIT DR ' # $ /DATE OF HEARING : 13.05.2019 %&'( $ /DATE OF PRONOUNCEMENT: 13.05.2019 /ORDER PER N.K.SAINI, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 30.6.2018 OF LEARNED COMMISSIONER OF IN COME TAX (APPEALS)-3, GURGAON [(IN SHORT CIT(A)]. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPE AL RELATES TO THE SUSTENANCE OF PENALTY OF RS.1 ,42,480/- ITA NO.1105/CHD/2018 A.Y.2011-12 2 LEVIED BY THE A.O. U/S 271AAA OF THE INCOME TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT). 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FO R ASSESSEE AT THE VERY OUTSET STATED THAT THE APPEAL ON QUANTUM IS PENDING BEFORE THE LD.CIT(A) ON THE DIRE CTIONS OF THE ITAT CHANDIGARH BENCH IN ITA NO.748/CHD/2017 FOR ASSESSMENT YEAR 2011-12 VIDE ORDER DATED 11.8.2 017. THEREFORE, THIS ISSUE BEING DIRECTLY CO-RELATED WIT H THE QUANTUM APPEAL, MAY BE SET ASIDE TO THE FILE OF THE LD.CIT(A) TO BE ADJUDICATED ALONGWITH THE APPEAL ON QUANTUM PENDING BEFORE HIM. 4. THE LD. CIT DR COULD NOT CONTROVERT THE AFORESA ID CONTENTION OF THE LD. COUNSEL FOR ASSESSEE AND DID NOT OBJECT IF THE MATTER IS SET ASIDE BACK TO THE FILE OF THE LD.CIT(A). 5. IN VIEW OF THE ABOVE, THIS ISSUE IS SET ASIDE TO THE FILE OF THE LD.CIT(A) TO BE ADJUDICATED ALONGWITH THE AP PEAL ON QUANTUM OF THE ASSESSEE PENDING BEFORE HIM. ITA NO.1105/CHD/2018 A.Y.2011-12 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.05.2019. SD/- SD/- !' . . (SANJAY GARG ) (N.K. SAINI # $% / JUDICIAL MEMBER / VICE PRESIDENT '$ /DATED: 13 TH MAY, 2019 * * &) *+,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE CIT(A) 5. +./ 0 , $0 , 123/4 / DR, ITAT, CHANDIGARH 6. /35# / GUARD FILE &) ' / BY ORDER, / ASSISTANT REGISTRAR