Shri Narendra Singh Tyagi, Ghaziabad V. ITO, Ghaziabad

ITA 1654/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8871 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 20-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAKESH SEHGAL
• Keywords: Reasonable cause
• Section: 271(1)(c); 273B; 54

Judgement Text

ITA NO.-1654/DEL/2017. SHRI NARENDRA SINGH TYAGI. PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: E: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 1654/DEL/2017 ( ASSESSMENT YEAR: 2010-11) SHRI NARENDRA SINGH TYAGI, GHAZIABAD. VS. ITO, WARD 2(5), CGO COMPLEX-I, HAPUR ROAD, GHAZIABAD. APPELLANT RESPONDENT PAN NO: AONPS6678H ASSESSEE BY : SHRI RAKESH SEHGAL, CA REVENUE BY : MS. RAKHI VIMAL, SR. DR PER ANADEE NATH MISSHRA, AM (A) THIS APPEAL BY ASSESSEE IS FILED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) GHAZIABAD, [LD. CIT(A), FOR SHORT], DATED 06.12.2016 FOR ASSESSMENT YEAR 2010-11. GROUNDS TAKEN IN THIS APP EAL OF ASSESSEE ARE AS UNDER: 1. WITHOUT DISPOSING OF THE GROUND OF APPEAL OF TH E APPELLANT THAT PENALTY IMPOSED U/ 271(1)(C) IS UNLAWFUL IN THE AB SENCE OF SPECIFIC CHARGE ON THE APPELLANT REGARDING. (A) CONCEALMENT OF PARTICULARS OF INCOME; OR (B) HAVING FURNISHED INACCURATE PARTICULARS OF INCOME ITA NO.-1654/DEL/2017. SHRI NARENDRA SINGH TYAGI. PAGE 2 OF 4 THE CONFIRMATION OF PENALTY IMPOSED U/S 271(1)(C) B Y THE COMMISSIONER OF INCOME TAX (APPEALS) IS UNLAWFUL AN D THEREFORE THE PENALTY IMPOSED IS LIABLE TO BE DELETED IN THE ABSE NCE OF THE SPECIFIC CHARGE ON THE APPELLANT. 2. WITHOUT DISPOSING OF THE GROUND OF THE APPELLA NT THAT PENALTY IMPOSED U/S 271(1)9C) IS UNLAWFUL IN THE A BSENCE OF RECORDING OF SATISFACTION BY THE ASSESSING OFFICER AS WARRANT ED U/S 271 THAT THE APPELLANT HAS CONCEALED THE PARTICULARS OF INCOME O R FURNISHED INACCURATE PARTICULARS OF HIS INCOME THE CONFIRMATION OF PENALTY IMPOSED U/S 271(1)(C) B Y THE COMMISSIONER OF INCOME TAX (APPEALS) IS UNLAWFUL AND THEREFORE T HE PENALTY IMPOSED IS LIABLE TO BE DELETED IN THE ABSENCE OF RECORDING OF SATISFACTION OF THE ASSESSING OFFICER AS WARRANTED U/S 271. 3. WITHOUT DISPOSING OF THE GROUND OF APPEAL OF THE APPELLANT THAT PENALTY IMPOSED U/S 271(1)(C) IS UNLAWFUL CONSIDER ING THE REASONABLE CAUSE OF THE APPELLANT OF NOT FURNISHING RETURN OF INCOME WITH THE VIEW THAT THE INCOME IS EXEMPT U/S 54 THE CONFIRMATION OF PENALTY IMPOSED U/S 271(1)(C) B Y THE COMMISSIONER OF INCOME TAX (APPEALS) IS UNLAWFUL AND THEREFORE T HE PENALTY IMPOSED IS LIABLE TO BE DELETED CONSIDERING THE REASONABLE CAUSE OF THE APPELLANT AND THE PROVISIONS OF SECTION 273B OF THE INCOME TA X ACT, 1961. (B) AT THE TIME OF HEARING, THE LEARNED AUTHORIZED REP RESENTATIVE (LD. AR, FOR SHORT) FOR THE ASSESSEE INFORMED US THAT THE ASSESSEE HAS OPTE D TO SETTLE THE AFOREMENTIONED APPEAL UNDER VIVAD SE VISHWAS SCHEME, 2020 (VSVS, FOR SH ORT) AND THAT THE ASSESSEE HAS ALREADY FILED THE RELEVANT FORMS. HE DREW OUR ATTE NTION TO EMAIL SENT FROM ASSESSEES SIDE IN INCOME TAX APPELLATE TRIBUNAL (ITAT, FOR SHORT ) GIVING INTIMATION OF THE SAME. IN VIEW OF THIS, THE LEARNED AR AS WELL AS THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE [LD. SR. DR, FOR SHORT] SUBMITTED BEFORE US THAT THIS APPEAL MAY BE TREATED AS WITHDRAWN AND MAY BE DISMISSED ON ACCOUNT OF THE AFORESAID VS VS. AFTER DUE CONSIDERATION, WE ARE OF THE OPINION THAT THIS APPEAL HAS BECOME INFRUCTU OUS ON ACCOUNT OF AFORESAID VSVS, AND ITA NO.-1654/DEL/2017. SHRI NARENDRA SINGH TYAGI. PAGE 3 OF 4 THIS APPEAL MAY BE TREATED AS WITHDRAWN ON ACCOUNT OF THE AFORESAID VSVS. ACCORDINGLY, THIS APPEAL HAVING BECOME INFRUCTUOUS, IS TREATED A S WITHDRAWN AND IS HEREBY DISMISSED. (B.1) BEFORE WE PART, WE HEREBY CLARIFY, BY WAY OF ABUNDA NT CAUTION, THAT IF FOR SOME REASON THE DISPUTES UNDER THIS APPEAL BEFORE U S ARE NOT SETTLED UNDER THE AFORESAID VSVS, THEN THE ASSESSEE WILL BE AT LIBERTY TO APPRO ACH ITAT FOR RESTORATION OF THIS APPEAL, IN ACCORDANCE WITH LAW. (C) IN THE RESULT, THIS APPEAL IS DISMISSED. THIS ORDER WAS ALREADY PRONOUNCED ON 18 TH MARCH, 2021 IN OPEN COURT, IN THE PRESENCE OF REPRESENTATIVES OF BOTH SIDES, AFTER CONCLUSION OF THE HEARING. NOW THIS ORDER IN WRITING IS SIGNED TODAY ON 23/03/2021 . SD/- SD/- (SUDHANSHU SRIVASTAVA) (ANADEE N ATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 23/03/2021 (POOJA) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.-1654/DEL/2017. SHRI NARENDRA SINGH TYAGI. PAGE 4 OF 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER