Shri Ram Nivas, Gurgaon V. ITO, Gurgaon

ITA 1486/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7431 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHYAM SUNDER MANGLA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI G.D.AGRAWAL, HONBLE VICE PRES IDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.-1486/DEL/2016 ( ASSESSMENT YEAR: 2009-10) RAM NIVAS A-26, SANJAY GRAM, OPP. SEC-14 GURGAON PAN : ADHPN6950A VS . ITO WARD-3(4) GURGAON APPELLANT RESPONDENT ASSESSEE BY: SH. SHYAM SUNDER M ANGLA, CA REVENUE BY: SHRI SRIDHAR DORA, SR.DR ORDER PER SUDHANSHU SRIVASTAVA, J.M.: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST O RDER DATED 08.01.2016 PASSED BY THE LD. CIT (APPEALS)-1, GURGA ON FOR ASSESSMENT YEAR 2009-10 WHEREIN, VIDE THE IMPUGNED ORDER, THE LD. CIT (APPEALS) HAS UPHELD THE IMPOSITION OF PENA LTY OF RS. 6,82,630/- IMPOSED U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED THE ACT) . DATE OF HEARING 26.11.2018 DATE OF PRONOUNCEMENT 16.01.2019 2 ITA N O. 1486/DEL/2016 (RAM NIVAS) 2. AT THE TIME OF THE HEARING, THE LD. AUTHORISED REPRESENTATIVE APPEARING FOR THE ASSESSEE FILED COPY OF THE ITATS ORDER IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2009-10 IN ITA NOS. 1977/DEL/2014 AND 6696/DEL/2016 AND SUBMITTED THAT THE ITAT, VIDE ORDER DATED 14 TH AUGUST, 2018, HAS RESTORED THE QUANTUM ISSUES TO THE FILE OF THE ASSESSING OFFICER. IT WAS SUBMITTED THAT IN VIEW OF THE QUANTUM APPEAL/S HAVING BEEN RESTORED T O THE FILE OF THE AO, THE PENALTY IMPOSED U/S 271(1)(C) HAD BECOM E IN FRUCTUOUS . IT WAS SUBMITTED THAT THE PENALTY IMPOSED SHOULD BE DELETED. 3. THE LD. SR. DEPARTMENTAL REPRESENTATIVE COULD NO T CONTROVERT THE FACT THAT THE CROSS APPEALS BY THE DEPARTMENT A ND THE ASSESSEE PERTAINING TO THE QUANTUM ADDITIONS HAD BEEN RESTOR ED TO THE FILE OF THE AO. 4. ACCORDINGLY, IN VIEW OF THE QUANTUM APPEALS HAVI NG BEEN RESTORED TO THE FILE OF THE AO, WE RESTORE THIS APP EAL ALSO TO THE FILE OF THE ASSESING OFFICER TO BE DECIDED AFRESH AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE ONC E THE QUANTUM ISSUES HAVE BEEN DECIDED BY THE ASSESSING OFFICER. 5. IN THE FINAL RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA N O. 1486/DEL/2016 (RAM NIVAS) ORDER PRONOUNCED IN THE OPEN COURT ON 16.01 .2019. SD/- SD/- (G.D.AGRAWAL) (SUDHANSHU SRIVAS TAVA) VICE PRESIDENT JUDICIAL MEM BER DATED: 16.01.2019 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI