SHEETAL J SEA, MUMBAI V. ITO WD 15(1)(3), MUMBAI

ITA 2890/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 8980 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 28-04-2014
• Court: TRIBUNAL
• Department Lawyers: VISHWAS MUNDHE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. NO.2890/MUM/2014 (ASSESSMENT YEAR: 2009-10) SMT. SHEETAL H. SETA C/30, GURU PRASAD TATA NAGAR, VNPU MARG MUMBAI-22 VS INCOME TAX OFFICER, WD.15(1)(3), MUMBAI PAN : AABAT4497N (APPELLANT) (RESPONDENT) APPELLANT BY SHRI PRAKASH JHUNJHUNWALA RESPONDENT BY SHRI VISHWAS MUNDHE DATE OF HEARING : 13-12-2016 DATE OF ORDER : 11 -01-2017 O R D E R PER ASHWANI TANEJA, AM: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-26, MUM BAI [HEREINAFTER CALLED AS CIT(A)] DATED 18-02-2014 PASSED AGAINST T HE PENALTY ORDER OF THE AO U/S 271(1)(C) FOR AY. 2009-10 DATED 18-06-2012. 2. DURING THE COURSE OF HEARING IT WAS STATED BY THE L D. COUNSEL OF THE ASSESSEE THAT IN THIS CASE, ALL THE GROUNDS RAISED IN THE QUANTUM APPEAL AGAINST THE ASSESSMENT ORDER FILED BY THE ASSESSEE BEFORE THE TRIBUNAL HAS 2 I.T.A. NO.2890/MUM/2014 BEEN SENT BACK TO THE FILE OF THE AO. THEREFORE, A S ON DATE, PENALTY ORDER SHOULD NOT SURVIVE AND MAY PLEASE BE HELD SO. 3. PER CONTRA, THE LD. DR RELIED UPON THE ORDERS OF TH E LOWER AUTHORITIES. 4. WE HAVE GONE THROUGH THE ORDERS PASSED BY THE LOWER AUTHORITIES. IT IS NOTED THAT THE TRIBUNAL HAS SENT BACK ALL THE ISSUES RAISED IN THE ASSESSMENT ORDER TO THE AO VIDE ITS ORDER DATED05/1 2/2016 IN ITA NO.2713/MUM/2014. THEREFORE, AS ON DATE PENALTY OR DER DOES NOT SURVIVE AND THE SAME IS SET ASIDE. THE AO SHALL BE AT HIS LIBERTY TO INITIATE PENALTY PROCEEDINGS AFRESH AS AND WHEN REQUIRED, AS PER LAW, AFTER PASSING OF THE ASSESSMENT ORDER, IF ANY. THUS, WIT H THE AFORESAID DIRECTION, APPEAL OF THE ASSESSEE IS TREATED AS ALL OWED. ORDER WAS PRONOUNCED AT THE CONCLUSION OF THE HEARI NG. SD/- SD/- (MAHAVIR SINGH) (ASHWANI TANEJA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT : 11 TH JANUARY, 2017 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE , E-BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES