Sukhwinder Singh, Panchkula V. ITO, W-3, Kurukshetra

ITA 179/CHANDI/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4913 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: TEJ MOHAN SINGH SHRI S K MUKHI
• Keywords: Condonation of delay

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , ! '# $ % & '# , () BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NOS. 179 & 180/CHD/2019 / ASSESSMENT YEARS: 2009-10 & 2010-11 SHRI SUKHWINDER SINGH, R/O H.NO. 707, SECTOR 11, URBAN ESTATE, PANCHKULA THE INCOME TAX OFFICER, WARD-3, KURUKSHETRA ./PAN NO. ATXPS3122M / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE FOR SHRI S.K.MUKHI, ADVOCATE ' ! / REVENUE BY : SH. MANJIT SINGH, SR.DR # $ % /DATE OF HEARING : 30.10.2019 &'() % / DATE OF PRONOUNCEMENT : 30.10.2019 (*/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEALS HAVE BEEN PREFERRED BY THE ASSE SSEE AGAINST THE SEPARATE ORDERS DATED 26.10.2018 OF THE COMMISS IONER OF INCOME TAX, KARNAL [HEREINAFTER REFERRED TO AS CIT(A) ]. 2. BOTH THE APPEALS ARE TIME BARRED BY 35 DAYS. SE PARATE APPLICATIONS FOR CONDONATION OF DELAY IN FILING THE APPEALS HAVE BEEN FILED BY THE ASSESSEE. CONSIDERING THE SUBMISSIONS OF THE ASSESSEE IN THE ITA NOS. 179 & 180/CHD/2019 SHRI SUKHWINDER SINGH, PATIALA 2 APPLICATIONS AND SHORTNESS OF THE DELAY PERIOD OF O NLY 35 DAYS, THE DELAY IN FILING THE PRESENT APPEALS IS HEREBY CONDONED 3. AT THE OUTSET, THE LD. PROXY COUNSEL FOR SHRI S. K. MUKHI HAS INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) WHICH REVEALED THAT IN THIS CASE THE BOOKS OF ACCOUNT WER E REJECTED AND THE INCOME OF THE ASSESSEE WAS ESTIMATED BY APPLYING AN ESTIMATED GROSS PROFIT (GP) RATE OF 12% BY THE ASSESSING OFFICER W HICH WAS SCALED DOWN BY THE ITAT, CHANDIGARH TO 6%. FURTHER, PERUSA L OF THE ORDER REVEALS THAT THE BOOKS OF ACCOUNT WERE REJECTED BEC AUSE THE ASSESSEE HAD NOT PRODUCED CERTAIN BILLS AND VOUCHERS IN RELATION TO THE CLAIM OF EXPENDITURE. 3. AFTER GOING THROUGH THE FACTS, WE ARE OF THE VIE W, THAT THESE ARE NOT THE CASES WHERE THE ASSESSEE HAS FURNISHED THE INACCURATE PARTICULARS OF INCOME OR CONCEALED THE INCOME. THE ASSESSEE IS A CIVIL CONTRACTOR AND THE PLEA OF THE ASSESSEE HAS BEEN THAT HIS NATU RE OF WORK WAS SUCH THAT IT WAS NOT POSSIBLE TO PRODUCE ALL THE BILLS A ND VOUCHERS. CONSIDERING THE ABOVE PLEA, THE TRIBUNAL DIRECTED F OR ESTIMATING OF THE INCOME AT 6% OF THE GP AS AGAINST 12% ESTIMATED BY THE ASSESSING OFFICER. ITA NOS. 179 & 180/CHD/2019 SHRI SUKHWINDER SINGH, PATIALA 3 UNDER THE CIRCUMSTANCES, WE DO NOT THINK IT A FIT C ASE FOR LEVY OF PENALTY U/S 271 (1)(C) OF THE ACT AND THE PENALTY LEVIED IN THESE APPEALS ACCORDINGLY IS ORDERED TO BE DELETED. IN THE RESULT, BOTH THE APPEALS STAND ALLOWED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- SD/- ( $ % & '# / ANNAPURNA GUPTA) () / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 30.10.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR