ITO WARD-3, PANVEL V. EKDANTA LAND PRIVATE LIMITED, URAN

ITA 1895/PUN/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5825 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.1895/PUN/2019 ननधधारण वषा / Assessment Year : 2009-10 ITO, Ward -3, Panvel .......अपऩलधथी / Appellant बनधम / V/s. Ekdanta Land Pvt. Ltd., Office No. D-416, 7 th Floor, Plot No.6, Sector -11, Dronagiri, Tal-Uran, Dist. Raigad – 400 702 PAN : AABCE8248C ......प्रत्यथी / Respondent Assessee by : Shri Nimesh Vora Revenue by : Shri S.P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 09.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 19.07.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This assessee’s appeal for A.Y. 2009-10 is directed against the CIT(A)-2, Thane’s order dated 02/09/2019 passed in case No. ITA(No).10767/2018-19 involving proceeding u/s. 271(1)(c) of the Income Tax Act, 1961 ; in short "the Act”. Heard both the parties. Case file perused. 2 ITA No.1895/PUN/2019, A.Y. 2009-10 Ekdanta Land Pvt. Ltd., 2. Coming to the Revenues sole substantive grievance that the CIT(A) has erred in law and on facts in deleting the impugned penalty of Rs.1,18,59,204/- levied by the Assessing Officer in his order dated 28.03.2017, we note at the outset that this tribunal’s coordinate bench’s order dated 17.10.2018 in ITA No. 1400/PUN/2015 has quashed section 153C quantum proceedings itself as not sustainable in law. This clinching fact has gone un-rebutted from the Revenue’s side. 3. Faced with this situation, we hold that the impugned penalty has no legs to stand. The Revenue fails in its sole substantive ground therefore. Ordered accordingly. 4. This Revenue’s appeal is dismissed in above terms. Order pronounced in the Open Court on this 19 th day of July, 2022. Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखध सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 19 th July, 2022. Ashwini आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपऩलधथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-2 Thane. 4. The Pr.CIT-2 Thane. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “ए” बेंच, पपणे / DR, ITAT, “A” Bench, Pune. 6. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune. 3 ITA No.1895/PUN/2019, A.Y. 2009-10 Ekdanta Land Pvt. Ltd., S.No. Details Date Initials 1 Draft dictated on 09.06.2022 2 Draft placed before author 04.07.2022 3 Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order