Deputy Commissioner of Income-tax, V. Shri Vighnahar Sahakari Sakhar Karkhana Ltd., Pune

ITA 294/PUN/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7518 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-03-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 20-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NOS. 293 & 294/PUN/2015 / ASSESSMENT YEARS : 2007-08 & 2008-09 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE. ....... / APPELLANT / V/S. SHRI VIGHNAHAR SAHAKARI SAKHAR KARKHANA LTD. NIVRUTTINAGAR, DHALEWADI, TAL. JUNNAR, DIST. PUNE. PIN-410 502 PAN : AAAAS2033G / RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE REVENUE BY : SHRI PANKAJ GARG / DATE OF HEARING : 30.04.2019 / DATE OF PRONOUNCEMENT : 30.04.2019 / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THESE TWO APPEALS PREFERRED BY THE REVENUE EMANATES FROM SEPARATE ORDERS PASSED BY THE LD. CIT(APPEALS), PUNE-6 DATED 26.1 2.2014 FOR THE ASSESSMENT YEARS 2007-08 AND 2008-09 AS PER THE GRO UNDS OF APPEAL ON RECORD. 2 ITA NOS.293 & 294/PUN/2015 A.YS.2007-08 & 2008-09 2. THE CRUX OF THE GRIEVANCE OF THE REVENUE IN BOTH THE APPEALS IS DELETION OF PENALTY U/S.271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINA FTER REFERRED TO AS THE ACT) BY THE LD. CIT(APPEALS). 3. AT THE TIME OF HEARING , THE LD. DR APPRAISED THE BEN CH THAT QUANTUM ADDITIONS IN BOTH THESE APPEALS FOR WHICH PENALTY HAS BEEN LEVIED U/S.271(1)(C) OF THE ACT, HAS BEEN SET ASIDE BACK TO THE FILE OF THE ASSESSING OFFICER IN ITA NOS.948 & 949/PUN/2012 FOR ASSESSMENT YEAR S 2007-08 AND 2008-09. THE LD.DR VERY FAIRLY SUBMITTED THAT SINCE THE QUANTUM ADDITIONS HAVE BEEN SET ASIDE TO THE FILE OF ASSESSING OFFICER, THEREFOR E, THESE TWO APPEALS SHOULD ALSO BE RESTORED BACK TO THE FILE OF ASSESS ING OFFICER FOR PROPER ADJUDICATION FOLLOWING THE RULES OF NATURAL JUSTICE. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE R IVAL CONTENTIONS. IN SO FAR AS THE QUANTUM ADDITIONS IN BOTH THESE APPEALS AR E CONCERNED IN ITA NOS. 948 & 949/PUN/2012 FOR ASSESSMENT YEARS 2007-08 AND 2008-09, THE PUNE BENCH OF THE TRIBUNAL HAS REMITTED THE MATTER BAC K TO THE FILE OF ASSESSING OFFICER. BEFORE US, THE LD. DR FAIRLY SUBMITTED THA T SINCE QUANTUM ADDITION HAS BEEN REMITTED BACK TO THE FILE OF ASSESSING OFFIC ER FOR RE- ADJUDICATION, SIMILARLY PENALTY ISSUE SHOULD ALSO BE RESTORED BACK TO THE FILE OF ASSESSING OFFICER IN THE INTEREST OF JUSTICE. IN VIEW OF THE MATTER, WE SET ASIDE THE ORDERS OF THE L D. CIT(APPEALS) FOR BOTH THE YEARS AND REMIT THE MATTERS BACK TO THE FILE O F ASSESSING OFFICER TO ADJUDICATE IN VIEW OF THE QUANTUM MATTER ALREADY IN FRONT OF HIM AS PER LAW AND AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESS EE. 3 ITA NOS.293 & 294/PUN/2015 A.YS.2007-08 & 2008-09 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30TH DAY OF APRIL, 2019. SD/- SD/- ANIL CHATURVEDI PA RTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 30 TH APRIL, 2019. SB !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS), PUNE-6. 4. THE CIT-5, PUNE. 5. '#$ %%&' , ( &' , ' )*+ , / DR, ITAT, B BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NOS.293 & 294/PUN/2015 A.YS.2007-08 & 2008-09 DATE 1 DRAFT DICTATED ON 30 .0 4 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 30 .0 4 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER