Ramesh Singh, Harda V. ITO-2 , Harda

ITA 178/Ind/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0829 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 21-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N D PATWA
• Section: 271(1)(c)

Judgement Text

RAMESH SINGH - PENALTY ITA 178 OF 2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO. 178/IND/2019 A.Y. 2008-09 RAMESH SINGH, POST SIRALI DIST. HARDA1 PAN CUEPS 7588 H :: APPELLANT VS ITO-2, HARDA :: RESPONDENT ASSESSEE BY SHRI ASHISH GOYAL, ADV. AND SHRI N.D. PATWA, ADV. ASSESSEES BY SHRI R.S. AMBEDKER , SR. DR DATE OF HEARING 03 . 6 .2019 DATE OF PRONOUNCEMENT 03 . 6 .2019 O R D E R PER SHRI KUL BHARAT, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT(A)-1, BHOPAL, DATED 02.11.2018 CHALLENGING THE CONFIRMATION OF PENALTY AT RS.2,10,000/- IMPOSED BY THE ASSESSING O FFICER U/S 271(1)(C) OF THE I.T. ACT. 2. AT THE OUTSET OF THE HEARING, LD. COUNSEL FOR TH E ASSESSEE CONTENDED THAT QUANTUM ADDITION ON THE BASIS OF WHI CH PENALTY WAS RAMESH SINGH - PENALTY ITA 178 OF 2019 2 LEVIED BY THE ASSESSING OFFICER HAS BEEN DELETED BY THE ITAT, INDORE, THEREFORE, PENALTY WOULD NOT SURVIVE IN THE PRESENT APPEAL. LD. SR.DR CONCEDED THE FACT THAT THE QUANTUM ADDITION HAS BEE N DELETED BY THE ITAT, INDORE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDERS OF LOWER AUTHORITIES. WE FIND THAT THE QUANTUM APPEAL FILED BY THE ASSESSEE BEARING ITA NO.290/IND/2015 (A.Y. 2008-09) HAD BEEN ALLOWED BY INDORE BENCH VIDE ORDER DATED 18.5.2016. COPY OF TH E ORDER OF THE TRIBUNAL (SUPRA) HAS BEEN FILED BY THE LEARNED COUN SEL FOR THE ASSESSEE. THUS, WHEN THE ADDITION WHICH FORMED THE BASIS FOR LEVY OF PENALTY U/S 271(1)(C) OF THE I.T. ACT HAS BEEN DELE TED, THE PENALTY LEVIED ON THE SAME DOES NOT SURVIVE AND THEREFORE, WE DELETE THE PENALTY TOO. 4. IN RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOW ED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 03.6.2019 . SD/ - ( MANISH BORAD) ACCOUNTANT MEMBER SD/ - (KUL BHARAT) JUDICIAL MEMBER DATED : 03.6.2019 !VYAS! COPY TO: APPELLANT/RESPONDENT/CIT(A)/PR.CIT/DR, INDORE