REKHA JAIN, MUMBAI V. ADDL CIT RG 19(1), MUMBAI

ITA 1386/MUM/2010

• Counselvise Citation: 138619914 RSA 2010
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 18-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI BEFORE SHRI R.S.SYAL, AM AN D SHRI R.S.PADVEKAR, JM ITA NO.1382/MUM/2010 : ASST.YEAR 2006-2007 SHRI RAJESH B.JAIN (HUF) 14 DEEPMALA BUILDING, 3 RD ROAD KHAR (WEST), MUMBAI 400 052. PAN : AAJHR3589J. VS. THE ADDL.COMMISSIONER OF INCOME-TAX RANGE 19(1) MUMBAI. (APPELLANT) (RESPONDENT) ITA NO.1386/MUM/2010 : ASST.YEAR 2006-2007 SMT.REKHA JAIN 12 DEEPMALA BUILDING, 3 RD ROAD KHAR (WEST), MUMBAI 400 052. PAN : ADFPJ9964J. VS. THE ADDL.COMMISSIONER OF INCOME-TAX RANGE 19(1) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUBHASH CHHAJED RESPONDENT BY : SHRI C.G.K.NAIR O R D E R PER R.S.SYAL, AM : THESE TWO APPEALS BY TWO DIFFERENT BUT CONNECTED ASSESSEES ARISE OUT OF THE ORDERS PASSED BY THE COMMI SSIONER OF INCOME-TAX (APP EALS) UPHOLDING THE PENALTY OF RS.10,000 EACH U/S.272A(1)(C) OF THE ACT IN RELATION TO ASSESSMENT YEAR 2006- 2007. THESE ARE RECALLED MATTERS INASMUCH AS THE EARLIER ORDE RS PASSED BY THE TRIBUNAL HAVE BEEN RECALLED VIDE ITS ORDERS DATED 25 TH MARCH, 2011. 2. AT THE VERY OUTSET THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT THAT PENALTY U/S.272A(1)(C) WAS IMPOSED BY THE ASSESSING OFFICER ON 13 PERSONS IN IDENTICAL CIRCUMSTANCES AND THE TRIBUNAL HAS DELETED THE PENALTY IN RESPECT OF 11 CASES WHICH HAVE BEEN DISPOSED OFF BY IT, EXCEPT THE TWO PRESENTLY UNDER CONSIDERATION. HE PLACED ON RECORD COPIES OF THE TRIBUNAL ORDERS PASSED IN THE CASE OF SMT.PRAMILA B.JAIN IN IT A NO.1385/MUM/2010 ORDER DATED 30 TH SEPTEMBER, 2010, SMT.ANITA R.JAIN IN IT A NO.1389/MUM/2010 ORDER DATED 30 TH NOVEMBER, 2010, SHRI MAHAVIR B.JAIN VS. THE ADDL.C IT ETC. IN ITA NO.1383/MUM/2010 ORDER ITA NO.1382 & 1386/MUM/2010 SHRI RAJESH B.JAIN (HUF) & SMT.REKHA JAIN 2 DATED 24.01.2011. THE LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THAT UNDER SIMILAR CIRCUMSTANCES THE PENALTIES HAVE BEEN DELETED BY THE TRIBUNAL AND THERE ARE NO DISTINGUISHING FEATURES IN R ESPECT OF THE TWO ASSESSEES BEFORE US. IN VIEW OF THESE RIVAL BUT COMMON SUBMISSIONS AND RESPECTFULLY FOLLOWING THE PRECEDENTS, WE ORDER FOR THE DELETION OF PENALTY IN BOTH THE CASES. 3. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED. ORDER PRONOUNCED ON THIS 30 TH DAY OF JUNE, 2011. SD/- SD/- ( R.S.PADVEKAR ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 30 TH JUNE, 2011. DEVDAS*` COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXX, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.