ITO, New Delhi V. Dr. Krishna Khera, New Delhi

ITA 1895/DEL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3532 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-04-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 01-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.1894/DEL/2014 ASSESSMENT YEAR : 2006-07 ITO, WARD-25(3), NEW DELHI. VS. JYOTI KHERA, 12/78, PUNJABI BAGH, NEW DELHI. PAN: AGEPK5087H ITA NO.1895/DEL/2014 ASSESSMENT YEAR : 2006-07 ITO, WARD-25(3), NEW DELHI. VS. KRISHNA KHERA, 12/78, PUNJABI BAGH, NEW DELHI. PAN: AHEPK7955P ASSESSEE BY : MS LALITHA KRISHNAMURTHY, CA DEPTT. BY : SHRI U.C. DUBEY, SR. DR DATE OF HEARING : 17.04.2017 DATE OF PRONOUNCEMENT : 18.04.2017 ITA NOS.1894 & 1895/DEL/2014 2 ORDER PER R.S. SYAL, VP: THESE TWO APPEALS BY THE REVENUE ARE DIRECTED AGAIN ST THE DELETION OF PENALTY U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED THE ACT) IN RELATION TO THE ASSESSMENT YEAR 2006-07 IN RESPECT OF THE TWO DIFFERENT, BUT, RELATED ASSESSEES. 2. SHORN OF UNNECESSARY DETAILS, IT IS SEEN THAT TH E QUANTUM PROCEEDINGS IN THE CASE OF JYOTHI KHERA WENT IN FAV OUR OF THE ASSESSEE BY THE TRIBUNAL ALONG WITH ANOTHER RELATED ASSESSEES, INCLUDING, AMAN KHERA. THE REVENUE PREFERRED APPEA L BEFORE THE HON'BLE DELHI HIGH COURT. THE HON'BLE JURISDIC TIONAL HIGH COURT HAS DECIDED THE QUANTUM PROCEEDINGS AGAINST T HE ASSESSEE AND EVEN THE SLP HAS BEEN DISMISSED. AS R EGARDS THE PENALTY, THE HON'BLE HIGH COURT, VIDE PARA 52 OF IT S JUDGMENT, HAS RESTORED THE MATTER TO THE FILE OF LD. CIT(A) F OR A FRESH DECISION IN ACCORDANCE WITH THE LAW. SINCE THE FACT S AND ITA NOS.1894 & 1895/DEL/2014 3 CIRCUMSTANCES OF PENALTY IN JYOTI KHERA AND KRISHNA KHERA ARE SIMILAR AND IDENTICAL TO THOSE ALREADY CONSIDERED A ND DECIDED BY THE HONBLE HIGH COURT, RESPECTFULLY FOLLOWING T HE PRECEDENT, WE SET ASIDE THE IMPUGNED ORDERS AND REM IT THE MATTER TO THE FILE OF CIT(A) FOR A FRESH DECISION A S PER LAW, AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE. IT IS MADE CLEAR THAT THE DIRECTIONS GIV EN BY THE HON'BLE HIGH COURT SHOULD BE DULY TAKEN INTO CONSID ERATION IN THIS REGARD. 3. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18.04.2017. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 18 TH APRIL, 2017. DK ITA NOS.1894 & 1895/DEL/2014 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.