Mr. Sukhminder Singh Brar, New Delhi V. DCIT, New Delhi

ITA 2635/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8802 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 01-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Question of law
• Section: 271(1)(c); 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI BEFORE SH. AMIT SHUKLA , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 2633 /DEL/201 7 : ASSTT. YEAR : 2005 - 06 ITA NO. 2634/DEL/2017 : ASSTT. YEAR : 2006 - 07 ITA NO. 2635/DEL/2017 : ASSTT. YEAR : 2007 - 08 ITA NO. 2636/DEL/2017 : ASSTT. YEAR : 2008 - 09 ITA NO. 2637/DEL/2017 : ASSTT. YEAR : 2009 - 10 ITA NO. 2638/DEL/2017 : ASSTT. YEAR : 2010 - 11 MR. SUKHMINDER SINGH BRAR, 527B, 5 TH FLOOR, HBN OFFICER, D - MALL, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI - 110087 VS DCIT, CENTRAL CIRCLE - 29, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AA QPB1265L ASSESSEE BY : NONE REVENUE BY : SH . S. S. RANA, CIT DR DATE OF HEAR ING: 2 2 . 08 .201 9 DATE OF PRONOUNCEMENT: 16 .09 .201 9 ORDER PER BENCH : THE PRESENT APPEAL S HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE L D. CIT(A) - 30 , NEW DELHI DATED 30.01.2017 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. SINCE, THE ISSUES INVOLVED IN ALL THESE APPEALS ARE COMMON, THEY WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY COMMON ORDER. ITA NO S. 2633 TO 2638/ DEL /2017 SUKHMINDER SINGH BRAR 2 4 . BEFORE US, THE ASSESSEE SOUGHT TO RAISE AND HAS FILED PETITION FOR ADMISSION OF ADDITIONAL GROUNDS OF APPEAL WHICH ARE AS UNDER: UNDER THE FACTS AND THE CIRCUMSTANCES OF THE CASE, THE ORDER OF PENALTY PASSED UNDER SECTION 271(1)(C) OF THE ACT IS BAD IN LAW AS THE NO TICE ISSUED UNDER SECTION 274 READ WITH SECTION 271 OF THE ACT IS NOT DISCERNABLE AS TO WHETHER THE PENALTY PROCEEDINGS IS INITIATED FOR FURNISHING OF INACCURATE PARTICULARS OF INCOME OR CONCEALMENT OF INCOME AND THEREFORE, THE IMPUGNED PENALTY ORDER PASSE D DESERVES TO BE CANCELLED. 5 . BY THE POWER VESTED TO THIS TRIBUNAL AS HELD BY THE HON BLE SUPREME COURT IN THE CASE NTPC VS CIT 229 ITR 383 REGARDING THE JURISDICTION TO EXAMINE A QUESTION OF LAW WHICH ARISES FROM THE FACTS AS FOUND BY THE AUTHORITIES BELOW AND HAVING A BEARING ON THE TAX LIABILITY OF THE ASSESSEE, THE ADDITIONAL GROUND IS HEREBY ALLOWED. 6 . FROM THE RECORD, WE FIND THAT THE ASSESSING OFFICER HAS SATISFIED THAT THE ASSESSEE HAS CONCEALED INACCURATE PARTICULARS OF HIS INCOME IN RESPECT OF THE CASH CREDIT AND INITIATED PENALTY PROCEEDINGS U/S 271(1)(C) OF THE ACT. FURTHER, IN THE PENALTY ORDER, THE ASSESSING OFFICER HAS MENTIONED THAT THE ASSESSEE IS IN DEFAULT FOR CONCEAL ING HIS INCOME BY FURNISHING IN ACCURATE PARTICULARS OF HIS INCOME. 7. SINCE, THE GROUNDS H AVE BEEN RAISED BY THE ASSESSEE FOR THE FIRST TIME BEFORE THE TRIBUNAL, THE REVENUE HASN T GOT THE OPPORTUNITY TO ADJUDICATE ON THIS ISSUE. HENCE, THE FITNESS OF THINGS, WE DEEM IT PROPER TO REMAND THE MATTER BACK TO THE FILE OF T HE LD. CIT (A) WITH DIRECTIONS TO EXAMINE THE ISSUE ON OBTAINING THE PENALTY NOTICE IN ORIGINAL , KEEPING IN VIEW, THE JUDGMENTS OF HON BLE HIGH COURT OF KARNATAKA IN THE CASE OF ITA NO S. 2633 TO 2638/ DEL /2017 SUKHMINDER SINGH BRAR 3 MANJUNATHA COTTON & GINNING FACTORY, SAHARA INDIA COMMERCIAL CORPORATION LTD. IN WTA NO. 12/DEL/2011 DATED 16.11.2017 AND SUNDRAM FINANCE LTD. 403 ITR 407 AND CIT VS SMT. KAUSHALYA 216 ITR 660 AND ADJUDICATE THE MATTER AS DEEMED FIT AS PER THE PROVISIONS OF THE INCOME TAX ACT. 8 . IN THE RESULT, T HE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE . (ORDER PRO N OUNC ED IN THE O PEN COURT ON 16 /0 9 /2019). SD/ - SD/ - ( AMIT SHUKLA ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16 /0 9 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR