ITO, Gurgaon V. Sh. Arun Kumar Thourgh L/h. Sh. Manu Lal, Gurgaon

ITA 2577/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66031 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-12-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 28-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PLP

Judgement Text

ITA NO. 2577/DEL/2012 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 2577/DEL/2012 A.Y. : 2005-06 INCOME TAX OFFICER, WARD-1(3), GURGAON VS. SH. ARUN KUMAR THROUGH L/H SH. MANU LAL, 164, FIRST FLOOR, NATIONAL MEDIA CENTRE, DLF CITY, PHASE-III, NEAR SHANKAR CHOWK, GURGAON (PAN : ABYPL7530P) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSESSEE BY : SH. SHIV PRAKASH CHATURVEDI, CA DEPARTMENT BY : SH. BHIM SINGH, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), FARIDABAD DATED 06.3.2012 PERTAINING TO ASSESSMENT YEAR 2005-06. 2. THE ISSUE RAISED IN THIS CASE PERTAINS TO LEVY O F PENALTY OF ` 6,18,560/- IMPOSED U/S. 271(1)(C) OF THE I.T. AC T. 3. AT THE OUTSET, IN THIS CASE WE FIND THAT ASSESSM ENT HAS BEEN FRAMED IN THIS CASE ON THE FOLLOWING FOUR LEGAL HEI RS:- I) SH. MANU KUMAR LAL, S/O LATE SH. ARUN LAL. II) SMT. MOHINI LAL, W/O LATE SH. ARUN LAL. III) SMT. VIMLA LAL, MOTHER OF LATE SH. ARUN LAL. ITA NO. 2577/DEL/2012 2 IV) SMT. RAMNI SHARMA, DAUGHTER OF LATE SH. ARUN LA L. 3.1 HOWEVER, WE FIND THAT PENALTY U/S. 271(1)(C) H AS BEEN IMPOSED ON LATE SH. ARUN LAL THROUGH SH. MANU KUMAR LAL, T HE ONLY ONE OF THE LEGAL HEIRS. THE OTHER THREE LEGAL HEIRS HAVE NOT BEEN BROUGHT ON RECORD. IN OUR CONSIDERED OPINION, THIS IS AN IRR EGULARITY WHICH NEEDS CORRECTION. UNDER THE CIRCUMSTANCES, WE REMIT THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER TO CONSIDER THE ISSUE & BR ING THE OTHER THREE PERSONS ALSO AS LEGAL HEIRS ON RECORD. 4. IN THE RESULT, THE REVENUES APPEAL STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14/12/2012. SD/- SD/- [ [[ [U.B.S. BEDI U.B.S. BEDI U.B.S. BEDI U.B.S. BEDI] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 14/12/2012 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES