JCIT, Ghaziabad V. M/s Yash Educational Society, Ghaziabad

ITA 2818/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86632 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 10-12-2014
• Assessment Year: misc
• Appeal Filed On: 08-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIV KUMAR ARORA
• Assessee Lawyers: J P CHANDRAKAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY , A M AND SHRI C.M. GARG, JM ITA NO. 1817 /DEL/201 3 ASSESSMENT YEAR : 2007 - 08 YASH EDUCATIONAL SOCIETY VS. ACIT, RANGE 2 C/O VINOD KUMAR BINDAL & CO. CA GHAZIABAD SHIV SUSHIL BHAWAN D 219, VIVEK VIHAR PHASE I NEW DELHI PAN: AAAAY0452H AND ITA NO. 2818 /DEL/201 3 ASSESSMENT YEAR 200 7 - 08 JCIT, RANGE 2 VS. YASH EDUCATIONAL SOCIETY GHAZIABAD GHAZIABAD (APPELLANT) (RESPONDENT) APPELLANT BY: - SHRI SHIV KUMAR ARORA, C.A. RESPONDENT BY: - SHRI J.P.CHANDRAKAR, SR. D.R. O R D E R PER J.SUDHAKAR REDDY, AM THESE ARE CROSS APPEALS AND ARE DIRECTED AGAINST THE ORDER DATED 25.02.2013 PERTAINING TO THE AY 2007 - 08. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. A LETTER WAS FILED ON BEHALF OF THE ASSESSEE STATING THAT IN THE QUANTUM PROCEEDINGS, THE TRIBUNAL , IN ITA 836/DEL/2011 ORDER DT. 6.9.2013 , REMANDED THE MATTER BACK TO THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AND THUS THE PENALTY LEVIED, BASED ON THE ADDITION MADE IN THE ASSESSMENT ORDER, NO LONGER SURVIVES. 3. THE LD.D.R. FILED A COPY OF THE ORDER OF THE TRIBUNAL IN ITA NO. 836/DEL/2011. 4. AFTER HE ARING THE LD.D.R., WE FIND THAT THE TRIBUNAL HAS RESTORED THE ISSUE BACK TO THE FILE OF THE AO TO DECIDE THE ISSUE DE NOVO, AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . THUS THE ASSESSMENT ORDER BASED ON WHICH THE PENALTY HAS BEE N LEVIED DOES NOT ITA NO.1817/DEL/2013 & ITA 2818/DEL/2013 AY: 2007 - 08 YASH EDUCATIONAL SOCIETY 2 SURVIVE. HENCE THE PENALTY LEVIED U/S 271(1)(C ) BASED ON THIS ASSESSMENT ORDER ALSO DOES NOT SURVIVE. HENCE WE ALLOW THE APPEAL OF THE ASSESSEE AND DISMISS THE APPEAL OF THE REVENUE. 5. IN THE RESULT ASSESSEE S APPEAL IS ALLOWED AND REVENUE S APPEAL STANDS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 30 TH JANUARY, 2015. SD/ - SD/ - ( C.M. GARG ) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30 TH JANUARY, 2015 MANGA COPY FORWARDED TO: - 1. APPELLANT : 2. RESPONDENT : 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR