DIXIT PROCESSORS, BHIWANDI V. ITO WD 1(1), KALYAN

ITA 1797/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1416 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Assessee Lawyers: MUKUL J VORA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE HONBLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND HONBLE SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. NO. 1797 /MUM/201 8 I.T.A. NO. 1798 /MUM/201 8 I.T.A. NO. 1799/MUM/2018 ( ASSESSMENT YEAR: 20 09 - 10 ) (ASSESSMENT YEAR: 2010 - 11 ) (ASSESSMENT YEAR: 2011 - 12 ) IN THE MATTER OF M/S DIXIT PROCESSORS H. NO. 1581, NEW KANERI, NR. JAIN COMPOUND, KALYAN ROAD, BHIWANDI - 421302 PAN/GIR NO. AAEFD1227G VS. INCOME TAX OFFICER, WD 1(1) KALYAN ( REVENUE ) : ( A SSESSEE ) ASSESSEE BY : SHRI. MUKUL J. VORA REVENUE BY : SHRI. D.G. PANSARI DATE OF HEARING : 25 . 4 .201 9 DATE OF PRONOUNCEMENT : 26 .04 .201 9 O R D E R SANDEEP GOSAIN , J .M.: THESE APPEALS ARISING OUT OF ORDERS OF LEAR N ED COMMISSIONER OF INCOM E TAX (APPEALS) - 2 , PUNE DATED 11.12.2017 PERTAINING TO THE ASSESSMENT YEARS 2009 - 10, 2010 - 11 & 2011 - 12 . 2. AT THE OUTSET, LD. AR SUBMITTED THAT THE HONBLE ITAT IN QUANTUM APPEAL BEARING ITA NOS. 937, 938 & 939/MUM/2016 FOR ASSESSMENT YEAR S 2009 - 10, 2010 - 1 1 & 2011 - 12 IN CASE TITLED M/S DIXIT PROCESSORS VS. INCOME TAX OFFICER DATED 2 ITA NO S . 1797, 1798 & 1799 /MUM/201 8 31.01.2017 HAS SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORED BACK TO THE FILE OF ASSESSING OFFICER FOR FRESH ADJUDICATION. THEREFORE, THE PENALTY IN THE PRESENT CASE IS NOT SUSTA INABLE IN LAW. 3. ON THE PERUSAL OF PARA NO. 12.1 OF THE SAID ORDER OF HONBLE ITAT IN ITA NOS. 937, 938 & 939/MUM/2016 FOR ASSESSMENT YEARS 2009 - 10, 2010 - 11 & 2011 - 12 DATED 31.01.2017 , WE NOTICED THAT THE HONBLE ITAT HAS RESTORED BACK THE MATTER TO THE F ILE OF ASSESSING OFFICER FOR FRESH ADJUDICATION. 4. SINCE THE PRESENT PENALTY PROCEEDINGS WERE BORNE OUT OF THE ASSESSMENT ORDER, WHICH HAS NOW BEEN SET ASIDE TO THE FILE OF ASSESSING OFFICER BY THE ORDER OF THE HONBLE ITAT IN THE ABOVE CASE, THEREFORE T HE PENALTY ARISING OUT OF THE SAID ORDER IS NOT SUSTAINABLE IN THE EYES OF LAW. IN VIEW OF THE ABOVE FACTS , CIRCUMSTANCES AND DISCUSSION, WE DROP THE PENALTY. HOWEVER, THE ASSESSING OFFICER WOULD BE AT LIBERTY TO EXAMINE THE IMPOSITION OF PENALTY, IF ANY , ON THE BASIS OF OUTCOME OF THE QUANTUM ADDITION IF ANY. IT IS ORDERED ACCORDINGLY. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED WITH NO ORDER AS TO COST. ORDER PRONOUNCED IN THE OPEN COURT ON 26 .4.2019 SD/ - SD/ - ( M. BALA GANESH ) ( SANDEEP GOSAIN ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED : 26 .4.2019 SH 3 ITA NO S . 1797, 1798 & 1799 /MUM/201 8 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CO NCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI