SHRI MAHENDRA SINGH CHARAN, BEAWAR V. INCOME TAX OFFICER, WARD-2, BEAWAR

ITA 1141/JPR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1577 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 23-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY CIT DHK
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 1141/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 SHRI MAHENDRA SINGH CHARAN, H. NO. 26, SHIVA COLONY, DELWARA ROAD, BEAWAR (RAJ)- 305901. C UKE VS. I.T.O. WARD-2 BEAWAR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABNPC 9269 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 03/02/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 15/02/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A), AJMER DATED 22/07/2019 FOR THE A.Y. 2014-15 IN THE MATTER OF IMPOSITION OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. NONE HAS APPEARED ON BEHALF OF ASSESSEE BUT AT THE TIME OF HEARING, THE ASSESSEE FILED AN APPLICATION STATING THE FACT THAT THE QUANTUM APPEAL BEING ITA NO. 944/JP/2017 HAS BEEN SET ASIDE BY THE ITAT TO THE FILE OF A.O. FOR DECIDING THE ISSUE AFRESH VIDE ITS ORDER DATED 20/09/2019 AND THE ITA 1141/JP/2019_ SHRI MAHENDRA SINGH CHARAN VS ITO 2 A.O. HAS NOT DECIDED THE APPEAL AS YET, THEREFORE, HE REQUESTED TO KEEP THE APPEAL IN ABEYANCE TILL A.OS ORDER IN THE QUANTUM APPEAL. 4. ON THE CONTRARY, THE LD DR HAS SUBMITTED THAT SINCE THE QUANTUM APPEAL HAS BEEN RESTORED TO THE FILE OF A.O., THEREFORE, THIS APPEAL IS ALSO TO BE SET ASIDE TO THE FILE OF THE A.O. FOR DECIDING THE MATTER AFRESH QUA THE PENALTY IMPOSED. 5. AFTER HAVING CONSIDERED THE RIVAL CONTENTIONS OF BOTH THE PARTIES AS WELL AS MATERIAL PLACED ON RECORD, WE ARE OF THE CONSIDERED VIEW THAT SINCE THE QUANTUM APPEAL OF THE ASSESSEE HAS ALREADY BEEN SET ASIDE TO THE FILE OF THE A.O. BY THE COORDINATE BENCH OF THIS TRIBUNAL VIDE ITS ORDER DATED 20/09/2019 AND THE A.O. HAS NOT DECIDED THE APPEAL AS YET, THEREFORE, THE PRESENT APPEAL REGARDING THE IMPOSITION OF PENALTY IS ALSO RESTORED BACK TO THE FILE OF THE A.O. FOR DECIDING THE ISSUE AFRESH AFTER PROVIDING REASONABLE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 15/02/2021 ITA 1141/JP/2019_ SHRI MAHENDRA SINGH CHARAN VS ITO 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MAHENDRA SINGH CHARAN, BEAWAR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O. WARD-2, BEAWAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1141/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR