ITO, Agra V. Sri Anil Kumar Khandelwal, Agra

ITA 29/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7057 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-04-2011
• Assessment Year: 1999-2000
• Appeal Filed On: 15-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANKUR AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 29/AGRA/2010 ASSTT. YEAR : 1999-2000 INCOME-TAX OFFICER, VS. SHRI ANIL KUMAR KHANDELW AL, 2(2), AGRA. PROP. M/S. KHANDELWAL BUILDING MAT ERIAL, 45, JANTA COLONY, SHAHGANJ, AGRA. (PAN : AGVPK 0647 C). (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI VINOD KUMAR, JR. DR FOR RESPONDENT : SHRI ANKUR AGARWAL, C.A. ORDER PER P.K. BANSAL, A.M. : THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER DATED 30.11.2009 OF CIT(A) DELETING PENALTY IMPOSED ON THE ASSESSEE U/S. 271(1 )(C) ON THE BASIS THAT THE ORDER OF ITAT HAS BEEN RECALLED. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CONSIDER ED THE SAME. WE NOTED THAT SUBSEQUENT TO RECALLING OF THE ORDER OF TRIBUNAL, THE TRIBUNAL HAS PASSED THE ORDER DATED 27.08.2010 BY WHICH BOTH THE APPEAL OF THE ASSESSEE AS WELL AS TH E APPEAL OF THE REVENUE WERE PARTLY ALLOWED. THE ORDER OF THIS TRIBUNAL WAS NOT BEFORE THE CIT(A ). WE, THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, SET ASIDE THE ORDER OF THE CIT(A) AND RE STORE THIS ISSUE TO THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) WILL RE-DECIDE THE PENALTY U/S. 271 (1)(C) AFTER CONSIDERING THE ORDER OF THIS TRIBUNAL DATED 27.08.2010. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.4.11. SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21 ST APRIL, 2011 2 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY