Ehtisdah ALi, Lucknow V. ACIT,Rg-IV, Lucknow

ITA 198/LKW/2011

• Counselvise Citation: 19823714 RSA 2011
• Duration Of Justice: 3 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-07-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 19-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT NIGARM
• Assessee Lawyers: S C AGAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 198 & 199/LKW/2011 ASSESSMENT YEAR: 2003 - 04 EHTISHAM ALI MANGO HOUSE SYED BARA, MALIHA BAD V. ACIT RANGE IV LUCKNOW PAN: ADZPA5826C (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. S. C. AGAWAL, ADVOCATE RESPONDENT BY: SHRI. AMIT NIGARM, D.R. DATE OF HEARING: 16 0 7 2014 DATE OF PRONOUNCEMENT: 21 0 7 2014 O R D E R PER SUNIL KUMAR YADA V: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDER OF THE LD. CIT(A) CONFIRMING THE PENALTY UNDER SECTION 271A AND 271B OF THE INCOME - TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'). 2 . DURING THE COURSE OF HEARING OF THE APPE ALS, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT UNDISPUTEDLY ASSESSEE HAS NOT MAINTAINED THE BOOKS OF ACCOUNT, THEREFORE, THERE WAS NO QUESTION OF GETTING ITS ACCOUNTS AUDITED. THEREFORE, BOTH THE PENALTIES UNDER SECTION 271A AND 271B OF THE ACT ARE NOT PERMISSIBLE. HE HAS PLACED RELIANCE UPON THE JUDGMENT OF THE HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. BISAULI TRACTORS [2008] 299 ITR 219 (ALLD), IN WHICH THEIR LORDSHIPS HAVE HELD THAT PENALTY UNDER SECTION 271B OF THE ACT IS NOT ATTRACTED IN A CASE WHERE NO ACCOUNT HAS BEEN MAINTAINED AND RECOURSE UNDER SECTION 271A OF PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : THE ACT CAN BE TAKEN. COPY OF THE JUDGMENT OF THE HON'BLE JURISDICTIONAL HIGH COURT IS PLACED ON RECORD. 3 . FOLLOWING THE JUDGMENT OF THE HON'BLE JURISDICTIONAL HIG H COURT IN THE CASE OF CIT VS. BISAULI TRACTORS (SUPRA) , WE HOLD THAT IN THE INSTANT CASE, PENALTY UNDER SECTION 271A OF THE ACT IS POSSIBLE AND PROVISIONS OF SECTION 271B OF THE ACT IS NOT ATTRACTED. ACCORDINGLY, WE UPHOLD THE ORDER OF THE LD. CIT(A) CON FIRMING THE PENALTY LEVIED UNDER SECTION 271A OF THE ACT AND SO FAR AS PENALTY UNDER SECTION 271B OF THE ACT IS CONCERNED, WE ARE OF THE VIEW THAT ONCE PENALTY HAS BEEN LEVIED FOR NON - MAINTENANCE OF BOOKS OF ACCOUNT, PENALTY UNDER SECTION 271B OF THE ACT F OR NOT GETTING THE ACCOUNTS AUDITED CANNOT BE IMPOSED. ACCORDINGLY, APPEAL IN I.T.A. NO.198/LKW/2011 IS DISMISSED WHEREAS APPEAL IN I.T.A. NO.199/LKW/2011 IS ALLOWED, AS THE PENALTY LEVIED UNDER SECTION 271B OF THE ACT IS HEREBY DELETED AFTER SETTING ASID E THE ORDER OF THE LD. CIT(A). 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IN I.T.A. NO.198/LKW/2011 IS DISMISSED WHEREAS APPEAL IN I.T.A. NO.199/LKW/2011 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.7.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST JU LY , 2014 JJ: 1607 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )