Mr. Shiv Pritam Singla(Agrawal), Nagpur V. Income Tax Officer Ward-4(4), Nagpur

ITA 3/NAG/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9643 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 14-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH DAWANDE
• Assessee Lawyers: D S JOGANI

Judgement Text

ITA NO. 3/NAG/2011 SHIV PRITAM SINGLA (AGRAWAL), NAGPUR IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER ITA NO. 3 / NAGPUR / 20 11 ASSESSMENT YEAR : 2004 - 05 SHIV PRITAM SINGLA (AGRAWAL) NAGPUR VS . ITO WARD - 1(4) NAGPUR (APPELLANT) (RESPONDENT) PAN NO.AHFPS 7358K APPELLANT BY: SHRI D.S. JOGANI, ADVOCATE RESPONDENT BY: SHRI RAMESH DAWANDE, SR. DR DATE OF HEARING: 18.10.2012 DATE OF PRONOUNCEMENT: 19.10.2012 ORDER PER P.K. BANSAL, ACCOUNTANT MEMBE R: - THIS APPEAL HAS BEEN FILED AGAINST THE ORDER OF THE CIT(A) DATED 30.11.2010. THE ONLY ISSUE INVOLVED IN THIS APPEAL RELATE TO THE LEVY OF THE PENALTY U/S 271(1)(C) OF THE INCOME - TAX ACT. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSI DERED THE SAME. WE NOTED FROM THE ORDER OF THE TRIBUNAL IN ITA NO.482 /NAG/2007 DATED 27.6.2011 THAT THE TRIBUNAL HAS REMITTED BACK THE ISSUE IN RESPECT OF WHICH THE PENALTY WAS IMPOSED BY THE ASSESSING OFFICER TO THE FILE OF THE ASSESSING OFFICER. IN VIE W OF THIS FACT, WE SET ASIDE THE PENALTY ORDER OF THE CIT(A) AND DELETE THE PENALTY IMPOSED U/S 271(1)(C) OF THE ACT AS THE ADDITION MADE BY THE ASSESSING OFFICER DID NOT SURVIVE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED I N THE OPEN COURT ON 19.10 .20 1 2 SD/ - SD/ - ( D.T. GARASIA ) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 19 TH OCTOBER , 20 1 2 ITA NO.3/NAG/2011 SHIV PRITAM SINGLA (AGRAWAL), NAGPUR 2 COPY TO 1 SHIV PRITAM SINGLA (AGRAWAL), C/O D.S. JOGANI, ADV OCATE, NAV NIDHI, 640A, TEKDI ROAD, SADAR NAGPUR - 440 001 2 ITO WARD - 4(4), NAGPUR 2 THE CIT - II , NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITAT, NAGPUR 6 GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR