Sh. Harvinder Singh, Jammu V. Income-tax Officer, Jammu

ITA 165/ASR/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9175 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 11 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 27-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY GOYAL LD
• Assessee Lawyers: TARUN BANSAL LD
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLA TE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AN D SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NOS.165, 166 & 167(ASR)/2015 ASSESSMENT YEARS:2006-07, 2007 -08 & 2008-09 SH. HARVINDER SINGH PROP. M/S. HARVINDER WINE SHOP, JAMMU. [PAN:ASWPS 6272L] VS. INCOME TAX OFFICER, WARD-1(1), JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARUN BANSAL (LD. ADV.) RESPONDENT BY: SH. AJAY GOYAL (LD. CIT-DR) DATE OF HEARING: 19.03.2019 DATE OF PRONOUNCEMENT: 26.03.201 9 ORDER PER BENCH: THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE COMPOSITE ORDER DATED 22.01.2015 RELEVANT TO THE ASST.Y EARS:2006-07, 2007-08 & 2008-09 PASSED BY THE LD. CIT(A)-JAMMU WHER EBY THE PENALTY IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT), WAS UPH ELD. 2. THE MEMBERS CONSTITUTING THE CO-ORDINATE BENCH PASSED THE DIVERGENT ORDERS QUA IMPOSITION AND AFFIRMATION OF P ENALTY U/S 271(1)(C), THEREFORE REFERENCE U/S 255(4) OF THE ACT WA S MADE TO THE HONBLE PRESIDENT OF ITAT FOR ADJUDICATION OF THE ISSUES UNDER CONSIDERATION BY LD. THIRD MEMBER WHO VIDE ITS ORDER D ATED 06.02.2019 DECIDED THE ISSUES IN FAVOUR OF THE ASSESSEE AN D DIRECTED ITA NOS.165 TO 167/ASR/2015 (A.YS. 2006-07 TO 2008-09) SH. HARVINDER SINGH, VS. ITO 2 THE REGISTRY TO LIST THESE APPEALS BEFORE THE DIVISION B ENCH FOR PASSING AN ORDER IN CONFIRMITY WITH THE MAJORITY VIEW (KINDL Y REFER PARA NO. 9 TO 12 OF THE ORDER) . AS PER SECTION 255(4) OF THE ACT, THE MAJORITY VIEW IS FINAL AND CONSEQUENTIAL ORDER IS REQUIRED TO B E PASSED AND HENCE AS PER MAJORITY VIEW, THE PENALTY IMPOSED BY THE ASSESSING OFFICER AND SUSTAINED BY THE LD. CIT(A) IS LIABLE TO BE DELETED. CONSEQUENTLY, THE PENALTY STANDS DELETED. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE STANDS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 .03.2019. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED: 26.03.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. HARVINDER SINGH PROP. M/S. HARVINDER WINE S HOP, JAMMU (2) INCOME TAX OFFICER, WARD-1(1), JAMMU (3) THE CIT(A)-JAMMU (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER