Smt. Seema Gupta, Agra V. DCIT CIRCLE-1, Agra

ITA 129/AGR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6350 (ITAT-AGRA)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1999-2000
• Appeal Filed On: 20-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 131

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE S HRI A. D. JAIN, JUDICIAL MEMBER I.T.A NO. 1 29 /AGRA/201 6 (ASSESSMENT YEAR S - 1999 - 0 0 ) SMT. SEEMA GUPTA, 10, JAWAHAR NAGAR, KHANDARI, AGRA. PAN NO. ACPPG1919B (ASSESSEE) V S .. D CIT, CIRCLE - 1 AGRA . (R EVENUE ) I.T.A NO. 131/AGRA/2016 (ASSESSMENT YEARS - 1999 - 00) SMT. BHAWNA GUPTA, 10, JAWAHAR NAGAR, KHANDARI, AGRA. PAN NO.AEZPG3740G (ASSESSEE) VS.. DCIT, CIRCLE - 1 AGRA. (REVENUE) ASSESSEE BY SHRI PANKAJ GARGH, AR. REVENUE BY SHRI WASEEM ARSHAD, SR.DR ORDER TH E S E APPEAL S ARE FILED BY THE TWO ASSESSEE S FOR ASSESSMENT YEAR 1999 - 00 AGAINST THE CONFIRMATION OF LEVY OF CONCEALMENT PENALTY. 2. AT THE TIME OF ARGUMENTS, THE LD. COUNSEL FOR THE ASSESSEE HAS PLACED ON RECORD BEFORE ME, COPY OF ITAT, AGRA BENCH, ORDER DATED 01.08.2016 , INTER ALIA, IN DATE OF HEARING 1 3 .0 4 .2017 DATE OF PRONOUNCEMENT 25 .0 4 .2017 I.T.A NO S . 1 29 & 13 1 /AGRA/201 6 2 ITA NO. 38 3 /AGRA/2015 IN THE CASE OF BHAWNA GUPTA, THE ASSESSEE ITA NO. 131/AGRA/2016 AND ITA NO.384 /M/2015, SEEMA GUPTA , THE ASSESSEE IN ITA NO.129/AGRA/2016. BY VIRTUE OF THE SAID ORDER, THE TRIBUNAL HAS ALLOW ED THE APPEALS OF THE ASSESSEES IN THE QUANTUM MATTER BY HOLDING THE REOPENING OF THE COMPLETED ASSESSMENTS TO BE BAD IN LAW FOR THE REASON THAT THE RE CORDING OF THE REASONS FOR SUCH REOPENING OF THE ASSESSMENTS WAS WITHOUT APPLICATION OF MIND. THE OPERATIVE PORTION OF THE ORDER IS REPRODUCED AS UNDER: 11 . A PPLYING THE PROPOSITIONS LAID DOWN IN THESE JUDGMENTS TO T HE FACTS OF THE CASES ON HAND, I HOLD THAT THE REOPENING IS BAD IN LAW AS RECORDING OF THE REASONS IS WITHOUT APPLICATION OF MIND. 12. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE ALLOWED. 3. IT IS NOT DISPUTED THAT BY VIRTUE OF THE AFORESAID ORDER PASSED BY THE TRIBU NAL THE QUANTUM ORDERS GIVING RISE TO THE PRESENT APPEALS AGAINST LEVY OF PENALTY, STAND REVERSED. 4 . THE LD. DR HAS REQUESTED THAT SOME TIME MAY BE GRANTED IN ORDER TO ENABLE THE DEPARTMENT TO FILE MISCELLANEOUS APPLICATIONS AGAINST THE AFORESAID TRIBUNA L ORDER. 5 . I FIND THAT SINCE THE ORDERS GIVING RISE TO THE LEVY OF PENALTIES WHICH ARE THE SUBJECT MATTER OF THE PRESENT APPEALS ARE NO LONGER IN EXISTENCE, THE APPEALS NO LONGER SURVIVE FOR ADJUDICATION. SO FAR AS REGARDS THE REQUEST OF THE DEPARTMENT TO I.T.A NO S . 1 29 & 13 1 /AGRA/201 6 3 ADJOURN THE MA TTERS TO ENABLE M ISCELLANEOUS A PPLICATIONS AGAINST THE TRIB UNAL ORDERS TO BE FILED, NO PAR TY CAN BE STOPPED FROM PURSUING ANY LEGAL REMEDY AVAILABLE TO THEM UNDER THE LAW, BUT THERE IS NO PROCEDURE KNOWN TO LAW WHERE - UNDER THE DECISION IN A PARTICULAR CASE NEEDS TO BE POSTPONED TO E NABLE REMEDY IN ANOTHER MATTER TO BE SOUGHT IN FUTURE . BOTH THE PROCEEDINGS ARE SEPARATE AND LAW WILL TAKE ITS OWN COURSE. 6 . IN VIEW OF THE ABOVE, SINCE THE QUANTUM ORDERS GIVING RISE TO THE PENALTIES UNDER CHALLENGE IN THE PRESENT APPEALS ARE NO LONGER IN EXISTENCE, THE PENALTIES DO NOT SURVIVE. THE PENALTY IN BOTH THE APPEALS IS , THEREFORE, CANCELLED. 7 . IN THE RESULT, BOTH THE APPEALS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COUR T ON 25 / 0 4 /2017. SD/ - (A.D. JAIN) JUDICIAL MEMBER DATED 25 / 0 4 /2017 *AKV* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR I.T.A NO S . 1 29 & 13 1 /AGRA/201 6 4 DATE 1. DRAFT DICTATED (DNS) 1 3 .0 4 .2017 PS 2. DRAFT PLACED BEFORE AUTHOR 1 7 .04.2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.