Smt. Tara Devi Agrawal, Bhopal V. The NFAC Centre,Delhi, Bhopal

ITA 115/Ind/2023

AI Insights

The case involves an appeal by Tara Devi Agrawal against a penalty imposed by the National Faceless Assessment Centre (NFAC), Delhi, for the assessment year 2013-14. The penalty was based on the grounds of alleged concealment of income, which included both the returned income and an additional income assessed by the NFAC. The assessee contested the penalty, providing evidence of the return filed and highlighting that the additional income was subsequently deleted in a related case. Both parties agreed on the deletion of the penalty during the proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130620 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: DB
• Next Hearing Date: 14-09-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 02-04-2023
• Other Referred Cases: IT(SS)A No. 1 to 4/Ind/2020 for AY 2010-11 to 2014-15
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 139(1)

Judgement Text

Page 1 of 3 आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 115/Ind/2023 Assessment Year: 2013-14 Tara Devi Agrawal Chowk Bazar, Bhopal बनाम/ Vs. N.F.A.C., Delhi (Assessee / Appellant) (Revenue / Respondent) PAN: ADJPA5134F Assessee by Ms.Nisha Lahoti, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.09.2023 Date of Pronouncement 20.09.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 02.02.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)”], which in turn arises out of penalty-order dated 15.03.2022 passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 271(1)(c) of the Income-tax Act, 1961 [“the Act”] concerning assessment year 2013-14, the assessee has filed this appeal. Tara Devi Agarwal, Bhopal v. NFAC, Delhi ITA No.115/Ind/2023 – AY 2013-14 Page 2 of 3 2. Ld. AR for assessee carried us to Para No. 4 of the aforesaid penalty- order dated 15.03.2022 and demonstrated that the AO has imposed penalty of Rs. 1,60,143/- treating the income of Rs. 10,84,926/- as concealed income. The components of the income of Rs. 10,84,926/- are (i) returned income of Rs. 4,41,000/-, and (ii) addition of Rs. 6,43,926/- confirmed by CIT(A) out of the addition made by AO. 3. Then, Ld. AR submitted that, vide Para No. 2 / Page No. 3 of penalty- order, Ld. AO has treated the returned-income of Rs. 4,41,000/- as concealed income on the premise that the assessee failed to file return u/s 139(1) which is factually wrong. Ld. AR filed a copy of the return duly acknowledged as No. 059150713018632 by ITO-3(1), Bhopal which shows the returned-income of Rs. 4,41,000/- filed u/s 139(1) on 15.07.2013. Regarding second basis of penalty i.e. the addition of Rs. 6,43,926/- confirmed by CIT(A), Ld. AR submitted that the assessee went in next appeal to ITAT, Indore Bench whereupon, through a consolidated order in IT(SS)A No. 1 to 4/Ind/2020 for AY 2010-11 to 2014-15 dated 11.01.2023, the ITAT has fully deleted the addition. Thus, Ld. AR submitted, entire penalty imposed by AO has no legs to stand and hence un-sustainable. Therefore, the impugned penalty deserves to be deleted fully. Ld. DR for revenue fairly agreed to the submission of Ld. AR. Tara Devi Agarwal, Bhopal v. NFAC, Delhi ITA No.115/Ind/2023 – AY 2013-14 Page 3 of 3 4. In view of congruence by parties, we hereby delete the penalty. The assessee succeeds in this appeal. 5. Resultantly, this appeal is allowed. Order pronounced in the open court on 20.09.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 20.09.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore