Sh. Maninder Singh Bedi, New Delhi V. DCIT, New Delhi

ITA 3223/DEL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7821 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K HAUTHANG
• Assessee Lawyers: DR ANTHWAL
• Keywords: Opportunity of being heard; Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.3223/DEL./2017 ASSESSMENT YEAR 2010-2011 SHRI MANINDER SINGH BEDI, NEW DELHI. PAN AAIPB2762Q C/O. D.R. ANTHWAL, 1512-T, WAZIR NAGAR, KOTLA MUBARAK PUR, NEW DELHI 110 003. VS., THE DY. ACIT, CENTRAL CIRCLE-11, NEW DELHI 110 055. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI D.R. ANTHWAL, ADVOCATE. FOR REVENUE : SHRI K. HAUTHANG, SR. D.R. DATE OF HEARING : 26 .0 9 .2019 DATE OF PRONOUNCEMENT : 14 . 1 0.2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-24, NEW DELHI, DATED 17.03.2017, FOR THE A.Y. 2010-2011, CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2 ITA.NO.3223/DEL./2017 SHRI MANINDER SINGH BEDI, NEW DELHI. 2. LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT ITAT, DELHI E-BENCH IN THE CASE OF SAME ASSESSEE FOR THE A.Y. 2010-2011 HAS SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORED THE MATTER BACK TO THE FILE OF A.O. FOR PASSING ORDER AFRESH. COPY OF THE ORDER DATED 05.04.2018 IS PLACED ON RECORD. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORE THE PENALTY MATTER ALSO TO THE FILE OF A.O. WITH A DIRECTION TO DECIDE THE PENALTY MATTER AFTER PASSING THE ASSESSMENT ORDER IN ACCORDANCE WITH LAW, BY GIVING REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, APPEAL OF ASSESSEE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 14 TH OCTOBER, 2019 VBP/- 3 ITA.NO.3223/DEL./2017 SHRI MANINDER SINGH BEDI, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT E BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.