Kaushal Kapoor, Faizabad V. Asstt. Commissioner of Income Tax, Faizabad

ITA 178/LKW/2014

• Counselvise Citation: 17823714 RSA 2014
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-12-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM
• Assessee Lawyers: RAJIV AGRAWAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.178 & 179/LKW/2014 ASSESSMENT YEAR:2009-10 KAUSHAL KAPOOR 47, CIVIL LINES FAIZABAD V. ASSTT. CIT CIRCLE FAIZABAD TAN/PAN:ACFPK3935K (APPELLANT) (RESPONDENT) ITA NO.192/LKW/2014 ASSESSMENT YEAR:2009-10 ASSTT. CIT CIRCLE FAIZABAD V. KAUSHAL KAPOOR 47, CIVIL LINES FAIZABAD TAN/PAN:ACFPK3935K (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI. RAJIV AGRAWAL, FCA DEPARTMENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 02 12 2014 DATE OF PRONOUNCEMENT: 10 12 2014 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AS WELL AS THE REVENUE AGAINST THE RESPECTIVE ORDER OF THE LD. CIT(A). 2. I.T.A. NO. 178/LKW/2014 AND 192/LKW/2014 ARE EMANATED FROM THE PENALTY ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 271(1)(C) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT') AND I.T.A. NO. 179/LKW/2014 IS EMANATED FROM THE ORDER OF THE ASSESSING OFFICER PASSED UNDER SECTION 221(1) OF THE ACT. 3. DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE ORDER OF THE TRIBUNAL DATED 27.12.2013 IN I.T.A. :- 2 -: NO. 628/LKW/2013 IN QUANTUM APPEAL, WITH THE SUBMISSION THAT THE ORDER OF THE LD. CIT(A) WAS SET ASIDE AND THE MATTER WAS RESTORED TO THE ASSESSING OFFICER WITH A DIRECTION TO RE-ADJUDICATE THE ISSUES AFRESH AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. COPY OF THE ORDER OF THE TRIBUNAL IS PLACED ON RECORD. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER CONTENDED THAT IN THE LIGHT OF THESE FACTS, THE ORDERS IN ALL THESE APPEALS DESERVE TO BE SET ASIDE AND THE MATTER BE RESTORED TO THE ASSESSING OFFICER TO PASS THE ORDER AFTER FRAMING ASSESSMENT PURSUANT TO THE ORDER OF THE TRIBUNAL. 4. THE LD. D.R. DID NOT DISPUTE THIS FACT. 5. HAVING CAREFULLY EXAMINED THE ORDER OF THE TRIBUNAL DATED 27.12.2013 IN I.T.A. NO. 628/LKW/2013 IN QUANTUM APPEAL IN THE LIGHT OF THE RIVAL SUBMISSIONS AND THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT SINCE THE MATTER HAS BEEN RESTORED TO THE ASSESSING OFFICER FOR DOING ASSESSMENT DE NOVO, THE ISSUE OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT AND DEMAND RAISED UNDER SECTION 221(1) OF THE ACT REQUIRE FRESH ADJUDICATION AFTER COMPLETING THE ASSESSMENT. WE, THEREFORE, SET ASIDE THE ORDERS OF THE LD. CIT(A) IN ALL THESE APPEALS AND RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO RE-EXAMINE THE ISSUE OF PENALTY AND DEMAND UNDER SECTION 221(1) OF THE ACT AFTER COMPLETING THE ASSESSMENT. 6. IN THE RESULT, APPEALS OF THE ASSESSEE AS WELL AS THE REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH DECEMBER, 2014 JJ:0212 :- 3 -: COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR