Dilip Motilal Chordiya, Pune V. Deputy Commissioner of Income tax,

ITA 2936/PUN/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0276 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-12-2018
• Assessment Year: 2007-2008
• Appeal Filed On: 26-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 29 36 /P U N/201 6 / ASSESSMENT YEAR : 20 07 - 08 SHRI DILIP MOTILAL CHORDIYA FLAT NO.10, SAJJAN PLAZA, 3 RD FLOOR, OPP. HINDUSTAN BAKERY, CHINCHWAD, PUNE 411033 . / APPELLANT PAN: A A MPC1174F VS. THE DY . COMMISSION ER OF INCOME TAX , CIRCLE 9 , PUNE . / RESPONDENT / APPELLANT BY : SHRI M.K. KULKARNI / RESPONDENT BY : S HRI PRASHANT GADEKAR / DATE OF HEARING : 05 . 1 2 .201 8 / DATE OF PRONOUNCEMENT: 11 . 1 2 .201 8 / ORDER PER SUSHMA CHOWLA, J M : THE APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CIT (A) - 9 , PUNE , DATED 30 .0 9 .2016 RELATING TO ASSESSMENT YEAR 20 07 - 08 AGAINST LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE ISSUE RAISED IN THE PRESENT APPEAL IS AGAINST LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT AT 22,65,980/ - , FOR WHICH THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPEAL. ITA NO. 2936 /P U N/20 1 6 SHRI DILIP M. CHORDIYA 2 3. THE LEARNED AUTHORIZE D REPRESENTATIVE FOR THE ASSESSEE POINTED OUT THAT THE ISSUE ON MERITS HAS BEEN SET ASIDE TO THE FILE OF ASSESSING OFFICER BY THE TRIBUNAL VIDE ITS ORDER DATED 28.03.2018, HENCE PENALTY PROCEEDINGS MAY ALSO BE SET ASIDE TO THE FILE OF ASSESSING OFFICER. 4 . THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE HAS NO OBJECTION TO THE SAID PROPOSAL. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE TRIBUNAL IN ITA NO.339/PUN/2012, RELATING TO ASSESSMENT YEAR 2007 - 08, VIDE ORDER DATED 28. 03.2018 HAD DECIDED THE QUANTUM APPEAL FILED BY ASSESSEE AND THE ISSUE HAS BEEN SET ASIDE FOR PROPER ADJUDICATION BECAUSE OF ADDITIONAL EVIDENCE FILED, TO THE FILE OF ASSESSING OFFICER. CONSEQUENTLY, THERE IS NO ADDITION AT PRESENT IN THE HANDS OF ASSESSE E AS THE MATTER HAS BEEN SET ASIDE. ACCORDINGLY, THE BASIS FOR PENALTY PROCEEDINGS INITIATED , SINCE HAS BEEN SET ASIDE, WE ALSO SET ASIDE PENALTY PROCEEDINGS TO THE FILE OF ASSESSING OFFICER TO DECIDE THE SAME IN LINE WITH DECIDING THE QUANTUM ADDITION IN THE HANDS OF ASSESSEE. THE GROUNDS OF APPEAL RAISED BY ASSESSEE ARE THUS, ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 11 TH DAY OF DECEM B ER , 2 01 8 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 11 TH DECEM BER , 201 8 . GCVSR ITA NO. 2936 /P U N/20 1 6 SHRI DILIP M. CHORDIYA 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 9 , PUNE ; 4. THE PR. CIT - 5 , PUNE ; 5. 6. , , / DR B , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE