Sri Surveet Kumar Choudhary, Ranchi V. DCIT, Ranchi

ITA 297/RAN/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0410 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 21-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 142(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH, RANCHI BEFORE SHRI N.S. SAINI, HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NOS. 230 TO 235/RAN/2014 (ASST. YEARS : 2000-01 TO 2003-04, 2005-06 & 2006-0 7 ) TILAK RAJ AJMANI (HUF), DALPATTI, CHURCH ROAD, RANCHI. VS. ACIT, CENTRAL CIRCLE-3, RANCHI. PAN NO. AABHT 6790 D (APPELLANT) (RESPONDENT) ITA NOS. 217 TO 223/RAN/2014 (ASST. YEAR : 2000-01 TO 2006-07 ) TILAK RAJ AJMANI, DALPATTI, CHURCH ROAD, RANCHI. VS. ACIT, CENTRAL CIRCLE-3, RANCHI. PAN NO. ABMPA 3667 Q (APPELLANT) (RESPONDENT) ITA NOS. 294 TO 297/RAN/2014 ITA NOS. 11 & 15/RAN/2015, ITA NO. 298/RAN/2014 ITA NO. 13, 14, 16 TO 18/RAN/2015 ITA NO. 310/RAN/2014 & ITA NO. 19/RAN/2015 (ASST. YEARS : 2003-04, 2004-05, 1999-2000 TO 2001- 02, 2003-03, 2003-04, 2002-03, 2004-05, 1999-2000, 2000 -01, 2002-03, 2004-05, 2002-03) 1 SMT. MALA DEVI CHOUDHARY, NORTH MARKET ROAD, UPPER BAZAR, RANCHI. VS. DCIT, CENTRAL CIRCLE-1, RANCHI. PAN NO. ABIPC 2630 B 2 SRINARAYAN CHOUDHARY, NORTH MARKET ROAD, UPPER BAZAR, RANCHI. PAN NO. ABIPC 2626 F 2 ITA NOS. 230 TO 235/RAN/2014 & OTHERS 3 - 5 SURVEET KUMAR CHOUDHARY, NORTH MARKET ROAD, UPPER BAZAR, RANCHI. PAN NO. ABIPC 2629 L 6-7 M/S. SURBHEET KUMAR CHOUDHARY & BROTHERS NORTH MARKET ROAD, UPPER BAZAR, RANCHI. PAN NO. AAPFS 7400 R 8-9 SMT. KIRAN CHOUDHARY, NORTH MARKET ROAD, UPPER BAZAR, RANCHI. PAN NO. ABIPC 2627 E 10-12 SRINARAYAN CHOUDHARY (HUF), NORTH MARKET ROAD, UPPER BAZAR, RANCHI. PAN NO. AACHS 4273 B 13 KUNAL KUMAR CHOUDHARY, NORTH MARKET ROAD, UPPER BAZAR, RANCHI. PAN NO.ABIPC 2615 A 14 SRI BASISTH NARAYAN CHOUDHARY, NORTH MARKET ROAD, UPPER BAZAR, RANCHI. PAN NO. ABIPC 2614 B (APPELLANT) (RESPONDENT) 3 ITA NOS. 230 TO 235/RAN/2014 & OTHERS ASSESSEE BY : SHRI V.K. JALAN FCA. SHRI DEVESH PODDAR ADV. DEPARTMENT BY : SHRI CHOUDHARY ORAON - DR SHRI DEEPAK ROUSHAN SR. SC DATE OF HEARING : 30/10/2015. DATE OF PRONOUNCEMENT : 30/10/2015. O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 230 TO 235/RAN/2014 THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE CONSOLIDATED ORDER OF COMMISSIONER OF INCOME TAX (A PPEALS), RANCHI, DATED 30/01/2013 FOR THE ASSESSMENT YEARS 2000-01, 2001-02, 2002- 03, 2003-04, 2005-06 & 2006-07. ITA NOS. 217 TO 223/RAN/2014 2 . THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAIN ST THE CONSOLIDATED ORDER OF COMMISSIONER OF INCOME TAX (A PPEALS), RANCHI, DATED 30/01/2013 FOR THE ASSESSMENT YEARS 2000-01 T O 2006-07. ITA NOS. 294 TO 297/RAN/2014 ITA NOS. 11 & 15/RAN/2015, ITA NO. 298/RAN/2014 ITA NO. 13, 14, 16 TO 18/RAN/2015 ITA NO. 310/RAN/2014 & ITA NO. 19/RAN/2015 3. THE APPEAL IN ITA NO. 294/RAN/2014 IS FILED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI DATED 28/07/2014. 4. THE APPEAL IN ITA NO. 295/RAN/2014 IS FILED AGAINS T THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI DATED 21/08/2014. 4 ITA NOS. 230 TO 235/RAN/2014 & OTHERS 5. THE APPEALS IN ITA NOS. 296 & 297/RAN/2014 AND ITA NO. 11/RAN/2015 ARE FILED AGAINST THE SEPARATE ORDERS O F COMMISSIONER OF INCOME TAX (APPEALS), RANCHI DATED 28/07/2014 & 21/ 08/2014. 6 . THE APPEALS IN ITA NOS. 15/RAN/2015 & 298/RAN/201 4 ARE FILED AGAINST THE SEPARATE ORDERS OF COMMISSIONER OF INCO ME TAX (APPEALS), RANCHI DATED 29/09/2014 & 28/07/2014. 7 . THE APPEALS IN ITA NOS. 13/RAN/2015 & 14/RAN/2015 ARE FILED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (AP PEALS), RANCHI DATED 18/09/2014 & 16/10/2014. 8 . THE APPEALS IN ITA NOS. 16 TO 18/RAN/2015 ARE FIL ED AGAINST THE SEPARATE ORDERS OF COMMISSIONER OF INCOME TAX (APPE ALS), RANCHI DATED 29/09/2014 & 14/10/2014. 9. THE APPEAL IN ITA NO. 310/RAN/2014 IS FILED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI DATED 28/07/2014. 10 . THE APPEAL IN ITA NO. 19/RAN/2015 IS FILED AGAIN ST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI DATED 29/09/2014. 11 . IN ALL THESE APPEALS, THE COMMON GROUND OF APPEAL TAKEN BY THE ASSESSEES IS THAT COMMISSIONER OF INCOME TAX (APPEA LS) ERRED IN CONFIRMING THE LEVY OF PENALTY UNDER SECTION 271(1) (B) OF THE ACT. 12 . FACTS OF THE CASES, IN BRIEF, ARE THAT THE ASSESS ING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 152C/153A RE AD WITH SEC. 143(3) OF THE ACT. THEREAFTER, THE ASSESSING OFFIC ER LEVIED PENALTY OF RS. 20,000/- IN EACH YEAR FOR NON-COMPLIANCE WITH T HE NOTICES ISSUED UNDER SECTION 142(1) OF THE ACT. 5 ITA NOS. 230 TO 235/RAN/2014 & OTHERS 13 IN THE APPEAL FILED BY THE ASSESSEE AGAINST THE AB OVE ORDERS OF THE ASSESSING OFFICER, THE COMMISSIONER OF INCOME T AX (APPEALS) CONFIRMED THE LEVY OF PENALTY. 14. BEFORE US, THE AUTHORIZED REPRESENTATIVE OF THE AS SESSEE SUBMITTED THAT WHEN THE ASSESSMENT HAS BEEN MADE UN DER SECTION 153A/153C READ WITH SEC. 143(3) OF THE ACT, NO PENA LTY UNDER SECTION 271(1)(B) OF THE ACT CAN BE LEVIED. 15 ON THE OTHER HAND, THE DEPARTMENTAL REPRESENTATIVE RELIED ON THE ORDERS OF THE LOWER AUTHORITIES. 16 WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE OR DERS OF THE LOWER AUTHORITIES AND THE MATERIALS AVAILABLE ON RE CORD. THE UNDISPUTED FACTS OF THE CASES ARE THAT IN THE INSTANT CASE PEN ALTY UNDER SECTION 271(1)(B) OF THE ACT OF RS.20,000/- IN EACH YEAR IN THE CASE OF EACH OF THE ASSESSEE CAME TO BE LEVIED AS THE ASSESSEE DID NOT COMPLY WITH THE NOTICES OF THE ASSESSING OFFICER ISSUED UNDER SECTI ON 142(1). ON APPEAL, COMMISSIONER OF INCOME TAX (APPEALS) CONFIR MED THE ACTION OF THE ASSESSING OFFICER. 17 WE FIND THAT THE AHMEDABAD BENCH OF THE TRIBUNAL I N THE CASE OF M/S. RAJ ENTERPRISES VS. ITO IN I.T.A.NO. 958/AHD/2011 IN ASSESSMENT YEAR 2007-08 ORDER DATED 04/05/2015 HAS HELD THAT W HEN AN ASSESSMENT HAS BEEN MADE UNDER SECTION 143(3) AND N OT UNDER SECTION 144 OF THE INCOME TAX ACT, IT MEANS THAT SUBSEQUENT COMPLIANCE IN THE ASSESSMENT PROCEEDINGS WAS CONSIDERED AS GOOD COMPL IANCE AND THE DEFAULTS COMMITTED EARLIER WERE IGNORED BY THE ASSE SSING OFFICER AND THEREFORE, THERE IS NO CASE OF LEVY OF PENALTY UNDE R SECTION 271(1)(B) OF THE ACT. 6 ITA NOS. 230 TO 235/RAN/2014 & OTHERS 18 . WE FIND THAT IN THE PRESENT APPEALS BEFORE US, TH E FACTS ARE IDENTICAL THEREFORE RESPECTFULLY FOLLOWING THE DECI SION OF AHMEDABAD BENCH OF THE TRIBUNAL IN THE CASE OF M/S. RAJ ENTERPRISES (SUPRA), WE SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND DELET E THE LEVY OF PENALTY OF RS. 20,000/- IN EACH YEAR IN THE CASE OF EACH AS SESSEE IN THE YEARS UNDER APPEAL BEFORE US AND ALLOW THE GROUND OF APPE AL OF THE ASSESSEES. 19. IN THE RESULT, APPEALS OF THE ASSESSEES ARE ALLOWE D. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON FRIDAY, THE 30 TH DAY OF OCTOBER, 2015 AT RANCHI. SD/- SD/- (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30 TH OCTOBER, 2015. VR/- COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR 7 ITA NOS. 230 TO 235/RAN/2014 & OTHERS DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 30/10/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 30/10/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 30/10/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 30/10/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 30/10/2015 SR.PS 6. DATE OF PRONOUNCEMENT 30/10/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 30/10/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER