HOUSING DEVELOPMENT & INFRASTRUTURE LTD, MUMBAI V. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(4), MUMBAI

ITA 313/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1180 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

T HE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA ( A M) & SHRI AMARJIT SINGH ( J M) I.T.A. NO. 313 /MUM/ 2018 (ASSESSMENT YEAR 20 13 - 14 ) M/S. HOUSING DEVELOPMENT AND INFRASTRUCTURE LTD. 5 TH FLOOR, HDIL TOWER ANANT KANEKAR MARG BAN DRA (EAST) MUMBAI - 400 051. PAN : AAACH5443F V S . ACIT, CC - 5(4) ROOM NO. 1927 19 TH FLOOR AIR INDIA BUILDING NARIMAN POINT MUMBAI - 400021. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTMENT BY SHRI MANOJ KUMAR SINGH DATE OF HEARING 27.3 . 201 9 DATE OF PRONOUNCEMENT 3.6 . 201 9 O R D E R PER SHAMIM YAHYA (AM) : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A) DATED 16.8.2017 PERTAINS TO A.Y. 2013 - 14. THE I SSUE RAISED IS THAT LEARNED CIT(A) ERRED IN SUSTAINING PENALTY LEVIED U/S. 271(1)(B) FOR AN AMOUNT OF RS. 10,000/ - BY DISMISSING THE APPEAL AS NOT MAINTAINABLE AS THE SAME WAS FILED IN MANUAL FORM INSTEAD OF ELECTRONIC FORM. 2. WE HAVE HEARD LEARNED D R APPEARED ON BEHALF OF THE REVENUE . UPON CAREFUL CONSIDER ATION WE NOTE THAT THIS WAS THE FIRST YEAR IN WHICH FILING OF APPEAL BEFORE LEARNED CIT(A) ELECTRONICALLY WAS MADE MANDATORY. HENCE, IN OUR CONSIDERED OPINION AS THIS IS THE FIRST YEAR THIS ISSUE MAY NOT BE VERY STRICTLY AND TECHNICALLY PURSUED SO AS TO DE NY JUSTICE BY NOT DECIDING THE APPEAL MANUALLY. HENCE, IN OUR CONSIDERED OPINION LEARNED CIT(A) ERRED IN DISMISSING THE APPEAL A S NOT MAINTAINABLE. M/S. HOUSING DEVELOPMENT AND INFRASTRUCTURE LTD. 2 3. AS REGARDS MERITS OF LEVY OF PENALTY, PENALTY HAS BEEN LEVIED ON THE GROUND THAT THE ASSESSEE W AS ASKED TO FURNISH INFORMATION VIDE NOTICE DATED 23.12.2015 FIXING THE APPEAL FOR HEARING ON 29.12.2015 AND THE NON - COMPLIANCE THEREOF HAS LEAD TO LEVY OF PENALTY U/S. 271(1)(B) FOR AN AMOUNT OF RS. 10,000/ - 4. IN OUR CONSIDERED OPINION MERE GIVING FIVE DAYS TIME TO RESPOND IS CERTAINLY VERY SHORT TO P E RM I T LEVY OF PENALTY US/. 271(1)(B) FOR NON - COMPLIANCE. IN OUR CONSIDERED OPINION CONDUCT OF THE ASSESSEE IN THESE CIRCUMSTANCES CANNOT HELD TO BE CONTUMACIOUS TO WARRANT PENALTY. HENCE, ON OVERALL CONSIDERATION OF FACTS AND CIRCUMSTANCES OF THE CASE, WE DELETE PENALTY OF RS. 10,000/ - IMPOSED IN THIS CASE. 5. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 3.6 . 201 9 . SD/ - SD/ - (AMARJIT SINGH ) (SH A MIM YAHYA ) J U DICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 3/6 / 20 1 9 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR ) PS ITAT, MUMBAI