Smt. Naveen Solanki, Delhi V. ITO, New Delhi

ITA 2393/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4232 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 23-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAINA SOIN KAPIL
• Assessee Lawyers: DALJIT SINGH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES D : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.NO.2393/DEL./2015 ASSESSMENT YEAR 2009-2010 SHRI NAVEEN SOLANKI, DELHI. PAN BDPPS5039G C/O. M/S. SHRI RAM FOOD PRODUCTS, PLOT NO.42, POCKET-L, DSIDC, SECTOR-5, BAWANA, DELHI 110 039. VS. THE INCOME TAX OFFICER, WARD 21 (2), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI DALJIT SINGH, ADVOCATE FOR REVENUE : SMT. NAINA SOIN KAPIL, SR.DR DATE OF HEARING : 01 . 11 .2018 DATE OF PRONOUNCEMENT : 01 . 11 .2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-13, DELHI, DATED 27.02.2015, FOR THE A.Y. 2009-2010, CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2 ITA.NO.2393/DEL./2015 SHRI NAVEEN SOLANKI, DELHI. 2. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE MATTER REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CIT(A). LEARNED COUNSEL FOR THE ASSESSEE FILED COPY OF THE ORDER OF THE ITAT, DELHI-SMC BENCH, IN THE CASE OF ASSESSEE FOR SAME A.Y. 2009-2010 DATED 08.12.2017 IN ITA.NO.2392/DEL./2015 ON QUANTUM, ON WHICH, THE TRIBUNAL HAS RESTORED THE QUANTUM APPEAL TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO PASS SPEAKING ORDER. SINCE THE QUANTUM APPEAL IS PENDING BEFORE THE LD. CIT(A), THEREFORE, THE PENALTY MATTER NEEDS RE-CONSIDERATION AT THE LEVEL OF THE LD. CIT(A). WE, ACCORDINGLY, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO RE-DECIDE THE APPEAL OF ASSESSEE ON PENALTY AFTER DECIDING THE APPEAL OF ASSESSEE ON QUANTUM. THE LD. CIT(A) SHALL GIVE REASONABLE AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 ITA.NO.2393/DEL./2015 SHRI NAVEEN SOLANKI, DELHI. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (LP SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 01 ST NOVEMBER, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT D BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.