Appeal Details
Counselvise Citation
[2023] 101 COUNSELVISE.COM (IT) 9909 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-11-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
15-11-2023
Assessment Year
2017-2018
Appeal Filed On
05-02-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.283, 284 & 285/DEL/2023 Assessment Year 2013-14, 2014-15 & 2017-18 Ashish Shukla, A-1/15, Ground Floor, New Kondli, East Delhi, Near Shani Mandir, Delhi - 110096 Vs. DCIT, Central Circle-XXIX, New Delhi. TAN/PAN: ATBPK8340F (Appellant) (Respondent) Appellant by: Shri Pranshu Goel, CA Respondent by: Shri Kanv Bali, Sr.DR Date of hearing: 16 11 2023 Date of pronouncement: 22 11 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: T he c ap ti o ne d a p p e a l s h a v e b e e n fi le d a t th e i ns t a nc e o f t he a ss es se e a ga i n st t h e r e s pe c t i v e fi r s t a ppe l l a t e o rde r s fo r A sse s s me nt Y ea r s 20 1 3- 14, 2 0 14 - 1 5 a n d 20 1 7 - 1 8. T he c a p t i o ne d ap p e a l s a re t ab ul at e d h e r e u n de r : Sr. Nos. ITA Nos. CIT(A) Order dated Order dated Remarks 1. ITA No.283/Del/2023 CIT(A)-30, New Delhi, order dated 11.11.2022 Order dated 23.02.2021 Penalty order under Section 271(1)(c) of the I.T. Act, 1961 2. ITA No.284/Del/2023 CIT(A)-30, New Delhi, order dated 31.10.2022 Order dated 23.02.2021 Penalty order under Section 271(1)(c) of the I.T. Act, 1961 3. ITA No.285/Del/2018 CIT(A)-30, New Delhi, order dated 31.10.2022 Order dated 23.02.2021 Penalty order under Section 270A(9) of the I.T. Act, 1961 2. A t t h e o ut se t , i t i s no t e d t ha t t h e r e i s a de la y o f 27 da ys i n I.T.As.283, 284, 285/Del/2023 2 fi l i n g th e ap pe a l fo r A sse ss m e n t Y ea r s 20 14 - 1 5 & 2 01 7- 1 8 i n IT A s N o. 28 4 & 28 5/ D e l / 20 23 for w h i c h c o n d on a t i on pe t it i on s ha v e b e e n fi l ed b y t h e a sse ss e e for a d m i ss io n o f be l at e d a p p ea ls. Th e a s se s se e ha s ma de ou t a c a se t h a t t h e d el a y oc c ur r e d is no t i n t e nt i o na l o r de l ib er a te . Th e s m al l d e l a y h as n o t c a u se d a n y pr ejud i ce to o t he r si d e ei t he r. Co n s i de ri ng t he r e a s on s for d e l a y n ar ra t ed i n t he re s pe c t i v e p e t i t i o n s , w e a re c on v i n c e d t h a t su f fi cie n t c au s e f or d e l a y i n fi l i n g t h e a pp ea l s do ex is t . N o m a l a f i d e c a n b e i m p ut e d i n t h e c au se na rr a t e d. T h e c a u se o f s ub st a nt i a l j u st ic e d es e r ve s t o be pr e f e r re d ov er t e c hni c a l c on si d e r at i o n s i n t h e fa cts o f t he pr es e n t c as e . W e a c c or di ng l y c o nd on e t h e d e l a y in t e r m s o f S e c t i on 2 5 3 (5 ) o f t h e A c t an d p r o c ee d t o d i sp ose o f re spe c t i v e a ppea l s o n me ri t s. 3. W h e n t h e ma t te r w a s c al l e d for h e ar i n g, t h e l d . c o u n se l f or t h e a ss es se e m a de t h r e e p r o ng ed a t ta c k o n t he r es p e c t i ve p e n al t y o r d e r s i n q u e s ti o n. F i r st l y, t h e o rd e r s i n q ue s ti o n h av e be e n a d m i t t e dl y up l o a d e d u n s ig ne d b y t he A s se ssi ng O f fi c er ; se c o n d ly, su c h o r d e r s ha v e no t b e e n de l iv e r e d a t t he a dd r e ss o f t he as s e ss e e b e ar in g si g na t u r e o f t h e A sse ss i n g O ff ic e r i n su ch o r d er s; a n d t h i r dl y , t h e D oc u m e n t I d e n t i fi c at i on N u mb e r (D I N ) ha s no t b ee n me nt io ne d i n a ny o f t h e th r e e p e n a l t y o rd e r s g i v i n g r i s e t o t h e p r e s en t a p pe al . 4. T he ld . D R fo r th e Re v e n u e r el i e d u p on t he co m m un i c a t io n da t ed 1 8 t h O ct o be r , 2 023 b y t h e A ss e ss i n g O ffi c e r w h er e b y i t i s su b mi t t e d t h a t t h e or d e r w e r e u pl oa de d w i t h ou t a n y d i g i t a l s ig na t ur e bu t ho w e v e r a l l t h e t hr ee or de r s h a v e be e n s ig ne d ma n u a l l y a nd se nt c o mb i ne dl y th ro u g h s pe e d p os t w i t h T r a c k i ng I d. A l l t he p e n al t y or d e r s se nt v i a s p e e d po st w e r e c l a i me d t o be d u l y s i g ne d by t he A sse s si n g O ffi c e r. A l s o , t h e D I N f o r e ac h a s se s s me nt ye a r s w e r e qu o t e d i n t he i n t i ma t i on l e t t e r s fo r pe n a l t y. T h e ld . D R th u s su b mi t t e d t ha t t h e a ss e s see w a s i n t i ma t e d on t he i mp o si t i on o f pe n a l ty v i de d ul y s i gn ed o rd er s s en t t hr o ug h sp e e d po s t a nd t he D IN I.T.As.283, 284, 285/Del/2023 3 w as a l so q u ot ed o n t he se p a r a t e i nt i m a t i o n l e t t e r an d h en ce , t he Re ve n u e h as a c t e d i n a c c or d a n c e w i t h l aw . 5. W e h a v e co ns i d e r e d t h e r iv al s u b m iss i o ns a n d p e ru se d t h e ma t e r i a l a va i l a b l e o n re c o r d. ITA N o. 2 83 / D e l / 2 0 23 A sse s s me n t Y e a r 2 01 3- 1 4 6. T he p re se n t ap pe a l r e l a t e s t o i m po s i t i on o f p en al t y u n de r S ec t i on 2 71 ( 1 ) ( c ) a mo u nt i ng to R s. 5, 8 8, 73 7/ - fo r A sse s s m en t Y e a r 20 1 3- 14. T he p e n al t y o r de r u nd e r S ec t i o n 2 71 (1 ) (c ) d a t e d 23 . 0 2. 2 0 2 1 d o e s n ot b e a r t h e s i g n a t ur e o f t he A s se ss i ng O ff ic e r. Th i s fa c t ha s n o t b ee n r e b u t t e d on be ha l f o f th e rev e n u e . Th e or de r up l o a d e d d o e s n ot b ea r t h e si g n a t ure o f A O . T he R e ve n ue h a s a l so fa i le d to d e m o ns t r a t e t ha t t he so c a l le d de l i v er y by sp ee d po st w a s a ct ua l l y se rv e d o n t he a s s es se e . In t h e a b se n c e o f a n y tr a ck in g re p o r t , po st a l r e c e i pt or a c kn o w le d g e me nt d u e, t h e o n u s on t h e Re ve n u e w a s n ot d i sc h a r ge d t h a t or de r s h a v e b ee n phys i c al l y i s sue d un d e r p r op er si gn a t ur e a n d w a s d u l y se r v e d on t h e as ses s e e . A s po i n t e d o u t o n b eh a l f o f t he a s se ss e e , t h e p e n a l t y o r de r a l s o d oe s n ot be a r D IN a s ma nd at e d i n C i r c u l a r N o . 1 9/ 2 0 1 9 i s su ed b y C B D T d at e d 14 . 0 8. 2 0 1 9 . In t e r ms o f a f or e s a i d c i rc u l a r , e ve ry co mm u n i c a t i o n, or d e r, n ot i c e et c . i s su e d by t h e A sse ss i n g O f fi c er s h o ul d ha ve c o mp ut e r g e n e r a t e d D IN me nt io n e d o n t he bo d y o f s uch c o mm u n i ca t i o n. P a ra g r a p h 4 o f t h e s ai d c i rc ul a r pr ov i d es t h a t an y c o mm u n i ca t i o n w h i ch i s n ot i n c on fo r mi t y w it h t he afo re sa i d w o u l d be t re a t e d a s i nv a li d a n d b e d e e m ed t o ha ve n e v er be e n is s ue d. T h e j ud g me n t d e l i v e r e d i n t h e c a s e o f T a ta Me d i c a l C en t r e T rus t v s. CI T ( E ) (2 0 22 ) 14 4 t ax m a nn . c o m 4 3 1 ; As hok Co m m e r c i al En t e r pr i s e s v s. AC IT C e n tr a l Ci rc u l a r ( W. P . ) N o . 25 9 5/ 20 21 (B om .) j u dgm e nt da t e d 1 4 . 09. 2 0 23 a nd t h e C I T ( I n t e r n a t io na l T a x a t i on ) -1 , N e w D el hi v s. B r an di x M au ri t i us H ol di ng s L td . ( 2 02 3) ( 4) T M I 5 7 9 v ou c h e s t he I.T.As.283, 284, 285/Del/2023 4 st a n c e o f t he a ss e sse e. T he C o -o r di n at e B en ch o f T r i b un a l in t he c as e o f S h ar d a D e vi B aj a j v s. D CI T , I T A N o. 30 06 / D e l / 2 0 22 o rd e r da t e d 1 5 . 11. 2 02 3 h a s t a ke n no t e o f t h e vi e w ec h o e d b y va ri o us H ig h Co u rt s w i t h re ga r d to ma n d at o r y r e q u i r e me n t m e n t i o ni n g D I N . In t he a bs e n c e o f th e D IN i n t h e p e n a lt y o r de r, t h e p r op osi t io n l a i d d o w n i n t he a fo r e s ai d ju dg m e nt s h al l a ppl y m u t at i s m ut an d i s. H en c e, t h e pe n a l ty or d e r da t e d 23 . 0 2. 2 0 21 is r en d e r e d n o n- e st f o r bo t h t he re a so ns i n d e p e n de n t l y ; (i ) t he p e n a l t y or d e r un si g ne d a nd a ny si n g e d c op y no t de li v e r e d t o a ss e s se e a n d; ( ii ) t h e pe na l ty o r de r i ss ue d w it h o ut a ny D I N . 7. F o r t he a f or e sa i d r ea so n s, t h e p en al t y o rd e r i n q ue st i o n re l ev an t t o A s se ss m e nt Y ea r 2 01 3- 1 4 st a nd s q u a s he d. 8. I n t h e r e s ul t , t he a p pe a l o f t he a s se sse e in IT A N o. 28 3/ D e l/ 20 13 r e l e v a n t t o A s se s s m e n t Y e ar 2 0 1 3- 14 st an ds a ll ow e d. ITA N o. 2 84 / D e l / 2 0 23 A sse s s me n t Y e a r 2 01 4- 1 5. 9. T he p re se nt a p p e al c o n c e r ns i mp o si ti o n o f pe na l ty o f Rs. 3, 1 7, 3 7 2 / - un de r S ec t i o n 2 7 1 ( 1 )( c ) o f t he A c t f or t h e A sse s s me nt Y ea r 2 0 14 -1 5 i n q u e st i o n. F o r t h e i d e n ti c a l r e a s on s a s m e n t i o n e d fo r t he a p p e a l r e l e va n t t o A sse ss m e n t Y e a r 2 0 13 -1 4, t he p e na l ty o r d e r un d e r S e c ti o n 2 7 1 ( 1) ( c ) d a t e d 2 3. 0 2 . 20 2 1 r el e va nt to A sse s s me nt Y ea r 2 0 1 4- 15 s t a n ds q ua sh e d a nd c o nse qu en tl y t h e a pp ea l o f t he a ss es se e i n IT A N o. 28 4/ D e l/ 20 23 s t a n d s al l ow e d. 10 . I n t h e r e s ul t , t he a p pe a l o f t he a s se sse e in ITA N o. 28 4/ D e l/ 20 23 r e l e v a n t t o A s se s s m e n t Y e ar 2 0 1 4- 15 st an ds a ll ow e d. ITA N o. 2 85 / D e l / 2 0 23 A sse s s me n t Y e a r 2 01 7- 1 8 11 . T he ap pe al i n I T A N o. 2 85 / D e l/ 2 0 23 a ri se s f ro m th e pe n al t y I.T.As.283, 284, 285/Del/2023 5 or d e r d a t e d 2 3 . 0 2. 20 21 p a ss ed u nd er S ec t i o n 2 7 0( A ) (9 ) o f t he A ct fo r t he A sse ss m e n t Y e a r 2 01 7 - 1 8 i n q ue st i o n. T he pena l ty o r d e r i s fo u nd t o be u n s i g n e d a n d t h e on u s h a s no t b e e n di scha r ge d b y t h e Re ve n u e t h a t a si g ne d c o p y o f t he pe na l t y o r d e r h a s b e e n d e l i ve re d t o t he a ss e s se e a s c l a i m ed . T h e D IN i s a ls o no t me nt i o n e d on t he bo d y o f t h e pe na l ty o r d e r g iv i n g r i s e t o t he pr e s e nt a p p e a l. T h us fo r t he s i m i la r it y o f r e a s on s , t h e pe na l t y or de r d a t e d 2 3. 0 2. 20 21 i s qu a sh ed . 12 . I n t h e r e s ul t , t he a p pe a l o f t he a s se sse e in ITA N o. 28 5/ D e l/ 20 23 r e l e v a n t t o A s se s s m e n t Y e ar 2 0 1 7- 18 st an ds a ll ow e d. 13 . I n t h e c o m b i ne d re sul t , a l l t h e t hr ee c a p t i on e d ap pe al s o f t h e a ss es se e a re a l l ow e d. Order pronounced in the open Court on 22/11/2023. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /11/2023 Prabhat
