SMT SHOBHANA DAS, DURG V. INCOME TAX OFFICER WARD-1(2), BHILAI

ITA 221/RPR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3535 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 02-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R NAMDEV
• Assessee Lawyers: S R RAO
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHU RY , JM . / I TA NO. 221 /RPR /20 17 / ASSESSMENT YEAR : 2010 - 11 SMT. SHOBHANA DAS, Q. NO.6B, STREET - 69, SECTOR - 6, BHILAI, DIST. DURG (C.G.) PAN : AIYPD7141F .... / APPELLANT / V/S. THE INCOME TAX OFFICER - 1(2), AAYKAR BHAWAN, NEW CIVIC CENTRE, BHILAI (C.G.) / RESPONDENT A SSESSEE BY : SHRI S.R. RAO REVENUE BY : SHRI R. NAMDEV / DATE OF HEARING : 09 .05 .2019 / DATE OF PRONOUNCEMENT : 09 .05 .2019 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT( APPEALS) - II, RAIPUR (C.G.) DATED 05.05.2017 FOR THE ASSESSMENT YEAR 2010 - 11 AS PER GROUNDS OF APPEAL ON RECORD. 2 ITA NO. 221 /RPR /20 17 A.Y. 2010 - 11 2. THE CRUX OF THE GRIEVANCE OF THE ASSESSEE IS WITH RESPECT TO CONFIRMING OF PENALTY U/S.271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) LEVYING PENALTY OF RS.18,00,000/ - BY THE LD. CIT(APPEALS). 3. AT THE TIME OF HEARING , THE LD. AR APPRAISED THE BENCH THAT QUANTUM ADDITION IN THIS APPEAL FOR WHICH PENALTY HAS BEEN LEVIED U/S.271(1)(C) OF THE ACT, HAS BEEN SET ASIDE BACK TO THE FILE OF THE ASSESSING OFFICER IN ITA NO.122/RPR/2015 FOR ASSESSMENT YEARS 2010 - 11. THE LD.AR VERY FAIRLY SUBMITTED THAT SINCE THE QUANTUM ADDITIONS HAVE BEEN SET ASIDE TO THE FILE OF ASSESSING OFFICER, THEREFORE, THE INSTANT APPEAL SHOULD ALSO BE RESTORED BACK TO THE FILE OF ASSESSING OFFICER FOR PROPER ADJUDICATION FOLLOWING THE RULES OF NATURAL JUSTICE. 4. THE LD. DR FAIRLY CONCEDED TO THE SUBMISSI ONS OF THE LD. AR. 5 . WE HAVE PERUSED THE CASE RECORDS AND HEARD THE RIVAL CONTENTIONS. IN SO FAR AS THE QUANTUM ADDITION IN THIS APPEAL IS CONCERNED IN ITA NO.1 22/RPR/2015 FOR ASSESSMENT YEAR 2010 - 11, THE RAIPUR BENCH OF THE TRIBUNAL VIDE ORDER DATED 06. 06.2018 HAS REMITTED THE MATTER BACK TO THE FILE OF ASSESSING OFFICER. BEFORE US, THE LD. AR FAIRLY SUBMITTED THAT SINCE QUANTUM ADDITION HAS BEEN REMITTED BACK TO THE FILE OF ASSESSING OFFICER FOR RE - ADJUDICATION, SIMILARLY PENALTY ISSUE SHOULD ALSO BE RE STORED BACK TO THE FILE OF ASSESSING OFFICER IN THE INTEREST OF JUSTICE. 3 ITA NO. 221 /RPR /20 17 A.Y. 2010 - 11 IN VIEW OF THE MATTER, WE SET ASIDE THE ORDERS OF THE LD. CIT(APPEALS) FOR THE YEAR UNDER CONSIDERATION AND REMIT THE MATTERS BACK TO THE FILE OF ASSESSING OFFICER TO ADJUDICATE IN VIEW OF THE QUANTUM MATTER ALREADY IN FRONT OF HIM AS PER LAW AND AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 6 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 09 TH DAY OF MA Y , 20 1 9 . SD/ - SD/ - ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / RAIPUR ; / DATED : 09 TH MA Y, 2019 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - II , RAIPUR. 4. THE PR. CIT - 2, RAIPUR. 5. , , , / DR, ITAT, RAIPUR BENCH, RAIPUR . 6. / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, RAIPUR . 4 ITA NO. 221 /RPR /20 17 A.Y. 2010 - 11 DATE 1 DRAFT DICTATED ON 09 .05 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09 .05 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 5 ITA NO. 221 /RPR /20 17 A.Y. 2010 - 11 11 DATE OF DISPATCH OF ORDER