Sh. Sardara Singh, Haryana V. ITO, Bhiwani

ITA 1818/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3434 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1995-1996
• Appeal Filed On: 06-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NK JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NOS.1811, 1816 TO 1819/DEL/2016 ASSESSMENT YEARS : 1988-89, 1993-94 TO 1996-97 SARDARA SINGH, S/O SH. BHOLA THROUGH L/H KANWAR PAL, SATPAL, HUKUM SINGH SONS AND SURAJBAI WIDOW, GALI BHOJA WALI DEVI, NAYA BAZAR, BHIWANI, HARYANA. VS. ITO, WARD- 2, BHIWANI. PAN : FBJPS2742J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI N. K. JAIN, ADV. DEPARTMENT BY : SHRI ATIQ AHMAD, SR.DR DATE OF HEARING : 08-02-2018 DATE OF PRONOUNCEMENT : 21-02-2018 O R D E R PER BENCH : THIS BATCH OF APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE COMMON ORDER DATED 29.01.2016 OF THE CIT(A), HISAR CONFIRMING LEVY OF PENALTY OF RS.10,000/- EACH U/S 271(1)(B) OF THE I. T. ACT, 1961 BY THE ASSESSING OFFICER RELATING TO ASSESSMENT YEARS 1988-89 AND 19 93-94 TO 1996-97 RESPECTIVELY. FOR THE SAKE OF CONVENIENCE, THESE A PPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. 2. AFTER HEARING BOTH THE SIDES, WE FIND THE ONLY I SSUE TO BE DECIDED IN ALL THESE APPEALS IS REGARDING THE ORDER OF THE LD. CIT (A) IN CONFIRMING THE LEVY OF 2 ITA NOS.1811, 1816 TO 1819/DEL/2016 PENALTY U/S 271(1)(B) OF THE I.T. ACT. IDENTICAL I SSUES HAVE ALREADY BEEN DECIDED BY US IN ASSESSEES OWN CASE FOR OTHER YEARS VIDE I TA NOS.1812 TO 1815/DEL/2016 FOR ASSESSMENT YEARS 1989-90 TO 1992- 93 AND VIDE ORDER OF EVEN DATE, WHEREIN, WE HAVE DELETED SUCH PENALTY. FOLLO WING SIMILAR REASONINGS, THE PENALTY LEVIED FOR ALL THE ABOVE YEARS ARE CANCELLE D. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST FEBRUARY, 2018. SD/- SD/- (BEENA A. PILLAI) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21-02-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI