ITO, New Delhi V. Sh. Tulsi Dass, New Delhi

ITA 2846/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97819 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 21-10-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K JAIN
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-II : NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NOS.2844 TO 2846/DEL/2014 ASSESSMENT YEAR : 2005-06 ITO, WARD-32(4), NEW DELHI. VS. TULSI DASS, B-18, SANWAL NAGAR, NEAR SADIQ NAGAR, NEW DELHI. PAN: BJQPD4415C (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI M.K. JAIN, SR. DR DATE OF HEARING : 21.10.2015 DATE OF PRONOUNCEMENT : 04 .11.2015 ORDER THESE APPEALS FILED BY THE REVENUE ARE DIRECTED AG AINST THE COMMON ORDER OF THE CIT(A)-XXVI, NEW DELHI, DATED 2 7.2.2014 FOR ASSESSMENT YEAR 2005-06. ITA NOS.4988 TO 4991/DEL/2015 2 2. ITA NO.2844/DEL/2014 IS DIRECTED AGAINST THE ORDER OF THE CIT(A), WHEREIN HE HAS ACCEPTED THE APPEAL OF THE ASSESSEE AGAINST THE ORDER OF THE AO PASSED U/S 147 READ WITH SECTION 144 OF THE ACT. 3. ITA NO.2845/DEL/2014 IS DIRECTED AGAINST THE CANCEL LATION OF PENALTY LEVIED U/S 271(1)(C) OF THE ACT BY THE LD.C IT(A). 4. ITA NO.2846/DEL/2014 IS AGAINST THE CANCELLATION OF PENALTY LEVIED U/S 271(1)(B) BY THE LD.CIT(A). 5. AS THE ISSUES ARISING FROM ALL THESE APPEALS ARE CO NNECTED, FOR THE SAKE OF CONVENIENCE, THESE ARE BEING DISPOSED OF BY WAY OF THIS CONSOLIDATED ORDER. 6. IN ITA NO.2844/DEL/2014, THE GROUND RAISED BY THE R EVENUE IS AS FOLLOWS:- THE CIT(A) HAS ERRED BY OVERLOOKING THE FACT THAT ASSESSEE IS OWNER/SELLER/PURCHASER OF PROPERTY AND CANNOT PLEAD TO BE ILLITERATE WHEN IT COMES TO PAYING TAXES, BESIDES THIS ADMITTE DLY HE HAD ACCESS TO PROFESSIONAL HELP. 7. THIS GROUND IS TO BE DISMISSED AS VAGUE AND NON-SPE CIFIC. THE ADDITIONS MADE BY THE AO, AS DELETED BY THE FIRST A PPELLATE AUTHORITY, HAVE ITA NOS.4988 TO 4991/DEL/2015 3 NOT BEEN CHALLENGED IN THESE GROUNDS. FOR THIS SOL E REASON, THIS APPEAL OF THE REVENUE IS DISMISSED. 8. ITA NO.2845/DEL/2014 IS TO BE DISMISSED, FOR THE RE ASON THAT THE ADDITIONS ON MERITS WERE DELETED BY THE FIRST APPEL LATE AUTHORITY AND THE SAME HAVE NOT BEEN CHALLENGED BY WAY OF SPECIFIC GR OUND BY THE REVENUE BEFORE ME. 9. IN THE RESULT, THIS APPEAL IS DISMISSED. 10. SIMILARLY, ITA NO.2846/DEL/2014 IS ALSO DISMISSED A S NO SPECIFIC GROUND HAS BEEN RAISED AGAINST THE FINDING OF THE L D.CIT(A) THAT THE AO IS NOT JUSTIFIED IN LEVYING THE PENALTY U/S 271(1)(B). 11. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ARE DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04.11.201 5. SD/- [J.SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED, 04 TH NOVEMBER, 2015. DK ITA NOS.4988 TO 4991/DEL/2015 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.