M/s. Asha Dairy, Karnal V. ITO, Karnal

ITA 1820/DEL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5459 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 06-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMRIK SINGH ACCOUNTANT
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE S H. N. K. BILLAIYA , ACCOUNTANT MEMBER AND S H . S UDHANSHU SRIVASTAVA , JUDICIAL MEMBER ITA NO. 1820/DEL/2016 ASSESSMENT YEAR: 20 04 - 05 ASHA DAIRY C/O. GIRI SH ANEJA, CA 796, SECTOR - 13, U. E. KARNAL ( PAN: AAIFA 7927J ) VS ITO WARD - 3 KARNA L (APPELLANT) (RESPONDENT) APPELLANT BY SH. AMRIK SINGH, ACCOUNTANT RESPONDENT BY S H . ATIQ AHMED , SR. DR DATE OF HEARING: 01 /0 5 /2018 DATE OF PRONOUNCEMENT: 02 / 0 5 /2018 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL FILED BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE CIT (A), KARNA L DATED 02.12.2015 PERTAINING A. Y. 2004 - 05. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE CIT (A) ERRED IN CONFIR MING THE PENALTY LEVIED BY THE ASSESSING OFFICER U/S. 271 (1) (C) OF THE ACT. 3. THE ROOTS FOR THE LEVY OF THE PENALTY LIE IN THE ASSESSMEN T ORDER DATED 22.12.2010 FRAMED U/S 143 (3) OF THE ACT. IN THIS CASE THE ORIGINAL ASSESSMENT WAS FRAMED U/S 144 OF THE ACT VIDE ORDER DATED 22.12.2006. THE ASSESSEE ASSAILED ASSESSMENT BEFORE THE CIT (A) WHO VIDE ORDER DATED 18.03.2008 CONFIRMED SOME ADDITIONS AND DELETED OTHER. 4. BOTH THE ASSESSEE AND THE REVENUE PREFERRED APPEAL BEFORE THE TRIBUNAL AND THE TRIBUN AL VIDE ORDER DATED 17.04.2009 IN ITA NO. 2097/DEL /2008 SET ITA NO. 1820 /DE L/20 1 6 2 ASIDE BOTH THE APPEALS FOR STATISTICAL PU R PO S ES SETTING ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND RESTORING MATTER TO THE FILES OF THE ASSESSING OFFICER FOR DECIDING THE SAME AFRESH. 5. PURSU ANT TO THE DIRECTIONS OF THE TRIBUNAL FRESH ASSEMENT PROCEEDINGS WERE INITIATED AND DIRECTIONS OF THE TRIBUNAL WERE F OLLOWED . THE ASSESSMENT WAS COMPLETED B Y ASSESSING THE RETURNED INCOME OF RS. 67320 / - AT RS. 1753581/ - . THE MATTER TRAVELLED UP TO THE TRIBUNAL AND TRIBUNAL VIDE ORDER DATED 05.01.2018 IN ITA NO. 1445/DEL /2012 GAVE A RELIEF OF RS. 4.17 LACS AND RESTORED THE OTHER ISSUES TO THE FILES OF THE ASSESSING OFFICER WITH SOME DIRECTIONS. 6. SINCE THE ADDITIONS HAVE BEEN DELETED BY RS.4.17LACS AND THE OTHER ADDITIONS HAVE BEEN RESTORED TO THE FILES OF THE ASSESSING OFFICER TO BE DECIDED AFRESH AS PER DIRECTIONS GIVE BY THE TRIBUNAL IN ITS ORDER, IN OUR CONSIDERED OPINION, THIS PENALTY ORDER HAS TO BE RESTORED TO THE FILES OF THE ASSESSING OFFICER TO BE DECIDED AFRESH AFTER DECIDING THE QUANTUM PROCEEDINGS AS PER THE DIRECTIONS OF THE TRIBUNAL WE ACCORDINGLY SET ASIDE THIS PENALTY ORDER TO THE FILES OF THE ASSESSING OFFICER. THE ASSESSING OFFICER IS DIRECTED TO DECIDE THE ISSUE OF LEVY OF PENALTY AFTER D ECIDING THE ASSESSMENT AS PER THE DIRECTIONS OF THE TRIBUNAL. 7. APPEAL FILED BY THE ASSESSEE IS TREATED ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02 .05.2018. SD/ - SD/ - ( SUDHANSHU SRIVASTAVA ) ( N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* DATE: - 02 .0 5 .2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NE W DELHI ITA NO. 1820 /DE L/20 1 6 3 DATE 1. DRAFT DICTATED ON 0 2 .0 5 .2018 PS 2. DRAFT PLACED BEFORE AUTHOR 0 2.0 5 .2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 02 .0 5 .2018 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 02 .0 5 .2018 JM/AM 5. APPROVED DRAFT COMES TO THE SR.P S/PS 02 .0 5 .2018 PS/PS 6. KEPT FOR PRONOUNCEMENT ON 02 .0 5 .2018 PS 7. FILE SENT TO THE BENCH CLERK 02 .0 5 .2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.