Smt. Kalpana Bedi, Ludhiana V. DCIT, Ludhiana

ITA 1367/CHANDI/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6825 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 13-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KULTEJ SINGH BAINS
• Assessee Lawyers: PANKAJ BHALLA
• Section: 153A; 27

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, A CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 1367/CHD/2016 ASSESSMENT YEAR: 2010-11 SMT. KALPANA BEDI, VS. THE DCIT, CENTRAL CIRCLE- 1, LUDHIANA LUDHIANA PAN NO. AFWPB6242G (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PANKAJ BHALLA RESPONDENT BY : SH. KULTEJ SINGH BAINS DATE OF HEARING : 28.09.2017 DATE OF PRONOUNCEMENT : 29.09.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) [HERE INAFTER REFERRED TO AS CIT(A)], BHATINDA DATED 01.09.2016. 2. AT THE OUTSET, THE LD. AR OF THE ASSESSEE HAS ST ATED THAT THE LD. CIT(A) HAS DECIDED AND CONFIRMED THE PENALTY U/S 27 1(1)(C) OF THE ACT WITHOUT DECIDING THE QUANTUM APPEAL OF THE ASSESSEE IN RELATION THE QUANTUM ADDITION MADE BY THE ASSESSING OFFICER U/S 143A OF THE ACT. 3. THE LD. DR WAS ASKED TO VERIFY THESE FACTS ON TH E LAST DATE OF HEARING. TODAY, LD. DR HAS PRODUCED ON FILE THE COP Y OF THE LETTER DATED 28.09.2017 FROM CIT(A) WHEREIN THE FOLLOWING APPEAL OF THE ABOVE 2 REFERRED ASSESSEE HAS BEEN STATED TO BE PENDING. T HE RELEVANT PART OF THE SAID ORDER IS REPRODUCED BELOW:- S.NO. APPEAL NO. NAME OF THE APPELLANT ASSESSMENT YEAR STATUS 1 290/IT/CIT(A)- 1/LDH/2014-15 SMT. KALPANA BEADI, # 471/1, STREEET NO.O, JANAKPUR, LUDHIANA 2010-11 PENDING 4. SINCE THE QUANTUM APPEAL IS PENDING BEFORE THE L D. CIT(A), THEREFORE, HE WAS NOT JUSTIFIED IN DECIDING THE PEN ALTY APPEAL PRIOR TO DECIDING THE VALIDITY OF THE ADDITION MADE BY THE ASSESSING OFFICER WHICH HAS BEEN CHALLENGED BEFORE HIM IN THE AFORESAID APP EAL. SINCE THE VERY BASIS OF LEVY OF PENALTY IS THE QUANTUM ADDITION MA DE IN THE ASSESSMENT PROCEEDINGS CARRIED OUT U/S 153A OF THE ACT, HENCE, BEFORE ADJUDICATION OF THE SAME, THE CONFIRMATION OF THE PENALTY WAS NOT J USTIFIED AT ALL. 5. IN VIEW OF THIS, THE IMPUGNED ORDER OF THE CIT(A ) IS SET ASIDE AND THE CAPTIONED APPEAL IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO DECIDE THE QUANTUM APPEAL FIRST AND THEN TO DECI DE THE PENALTY APPEAL IN ACCORDANCE WITH LAW. 6. IN VIEW OF THIS, THE APPEAL OF THE ASSESSEE IS T REATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29.09.2017 SD/- SD/- ( ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29 TH SEPT. 2017 RKK 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR