Deputy Commissioner of Income Tax, Circle-1(3), Bangalore V. M/s Associated Mining Company, Bangalore

ITA 1793/BANG/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9887 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 06-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVASAN
• Assessee Lawyers: C H SUNDAR RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER SN ITA NO. ASST. YEAR 1 1793 /BANG/2017 2007-08 2 1794/BANG/2017 2007-08 3 1795/BANG/2017 2008-09 4 1796/BANG/2017 2008-09 5 1797/BANG/2017 2009-10 6 1798/BANG/2017 2010-11 7 1799/BANG/2017 2009-10 8 1800/BANG/2017 2010-11 THE DY. COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE-1(3), BENGALURU. VS. M/S ASSOCIATED MINING COMPANY ERSTWHILE PARTNER SMT. KM PARVATHAMMA & SRI KM VISHWANATH 164/3, LAXMI VENKATESHWARA NILAYA 16 TH CROSS, VYALIKAVAL, BENGALURU. PAN AAHFA 3896 P APPELLANT RESPONDENT APPELLANT BY : SHRI V SRINIVASAN, ADVOCATE RESPONDENT BY : SHRI C.H SUNDAR RAO, CIT (DR) DATE OF HEARING : 08.05.2019 DATE OF PRONOUNCEMENT : 14.05.2019 2 ITA NOS.1793 TO 1800/B/2017 O R D E R PER BENCH ALL THESE APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE COMMON ORDERS DATED 30-06-2017 PASSED BY LD CIT(A)- 11, BANGALORE FOR ASSESSMENT YEARS 2007-08 TO 2010-11. IT IS PERTINE NT TO NOTE THAT THE LD CIT(A) WAS CONSTRAINED TO PASS TWO SEPARATE ORDERS FOR EACH OF THE ASSESSMENT YEARS, SINCE TWO SEPARATE APPEALS HAVE B EEN FILED BY THE ASSESSEE BEFORE HIM FOR EACH OF THE YEARS DUE TO CH ANGE IN CONSTITUTION OF THE FIRM. IN ALL THESE APPEALS, THE REVENUE IS CHA LLENGING THE DECISION OF LD CIT(A) IN CANCELLING THE PENALTY LEVIED U/S 271( 1)(C) OF THE ACT. 2. AT THE OUTSET, THE LD COUNSEL APPEARING FOR T HE ASSESSEE SUBMITTED THAT THE ASSESSMENTS FRAMED FOR ALL THE YEARS UNDER CONSIDERATION HAVE SINCE BEEN QUASHED BY THE TRIBUNAL, VIDE ITS ORDER DATED 18-10-2016 PASSED IN ITA NO.1355 TO 1360/B/2014. ACCORDINGLY HE SUBMITTED THAT THE PRESENT PENALTY ORDERS FOR THE YEARS UNDER CONSIDER ATION WILL NOT SURVIVE, SINCE THE CONCERNED ASSESSMENT ORDERS HAVE BEEN QUA SHED. 3. THE LD D.R DID NOT OBJECT TO THE FACTUAL ASP ECTS PRESENTED BY LD A.R. 4. SINCE THE ASSESSMENT ORDERS, ON THE BASIS OF WHICH THE IMPUGNED PENALTY ORDERS HAVE BEEN PASSED, HAVE BEEN QUASHED BY THE TRIBUNAL, VIDE ITS ORDER REFERRED ABOVE, THE IMPUGNED PENALTY ORDERS SHALL NOT HAVE INDEPENDENT LEGS TO STAND ON ITS OWN. ACCORDINGLY WE FIND MERITS IN THE SUBMISSIONS OF THE LD A.R OF THE ASSESSEE. WE NOTI CE THAT THE LD CIT(A) HAS CANCELLED THE PENALTY ON THE REASONS CITED ABOV E. ACCORDINGLY WE DO NOT FIND ANY INFIRMITY IN THE ORDERS PASSED BY LD C IT(A). 3 ITA NOS.1793 TO 1800/B/2017 5. IN THE RESULT, ALL THE APPEALS OF THE REVENU E ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH MAY, 2019 . SD/- SD/- (B.R BASKARAN) (PAVA N KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE DATED : 14/5/2019 VMS COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED 5.DR 6.GF BY ORDER ASST. REGISTRAR, I TAT, BANGALORE. 4 ITA NOS.1793 TO 1800/B/2017 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE .. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..