ITO, New Delhi V. Smt. Sangeeta Goel, Delhi

ITA 3267/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4777 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANCHAL KHANDELWAL
• Assessee Lawyers: V RAJ KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA NO.3267/DEL/2017 ASSESSMENT YEAR : 2009-10 ITO, WARD-35(3), CIVIC CENTRE, NEW DELHI. VS. SANGEETA GOEL, 313/61-B, H.NO.107, INDERLOK, DELHI. PAN: AANPG4890R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V. RAJKUMAR, ADVOCATE DEPARTMENT BY : SHRI ANCHAL KHANDELWAL, SR. DR DATE OF HEARING : 12.09.2017 DATE OF PRONOUNCEMENT : 13.09.2017 ORDER THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE CIT(A) ON 14.02.2017 DELETING THE PEN ALTY OF RS.10,25,113/- IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE ACT IN RLEATION TO THE ASSESSMENT YEAR 2009-10. ITA NO.3267/DEL/2017 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERU SED THE RELEVANT MATERIAL ON RECORD. SHORN OF UNNECESSARY DETAILS, IT IS SEEN THAT THE ASSESSING OFFICER IMPOSED THE INSTANT PENALTY ON TW O ADDITIONS, NAMELY, RS.15 LAC AND RS.18,27,494/-. IN QUANTUM PROCEEDIN GS, THE TRIBUNAL DELETED THE ADDITION OF RS.18,27,494/- AND RESTORED THE MATTER TO THE ASSESSING OFFICER QUA THE SECOND ADDITION OF RS.15 LAC. UNDER THE GIVEN CIRCUMSTANCES, PENALTY ON THE ADDITION OF RS.18.27 LAC CANNOT SUSTAIN AND HAS RIGHTLY BEEN DELETED. 3. AS REGARDS PENALTY ON THE REMAINING AMOUNT OF RS.15 LAC, WHICH MATTER HAS BEEN SENT BACK BY THE TRIBUNAL TO THE AS SESSING OFFICER FOR FRESH ADJUDICATION, THE PENALTY CANNOT BE DELETED A T THE THRESHOLD. RATHER, THE MATTER CONCERNING PENALTY ON SUCH AN AD DITION SHOULD HAVE BEEN ALSO RESTORED TO THE FILE OF ASSESSING OFFICER TO BE DECIDED IN CONFORMITY WITH THE VIEW TO BE TAKEN BY HIM IN THE CONSEQUENTIAL PROCEEDINGS. MY VIEW IN RESTORING THE PENALTY ON A RESTORED ADDITION IN QUANTUM PROCEEDINGS IS FORTIFIED BY THE JUDGMENT OF THE HON'BLE SUPREME COURT IN THE CASE OF MOHD. MOHATRAM FAROOQUI VS. CIT (SC) ITA NO.3267/DEL/2017 3 2010-TIOL-23-SC-IT IN WHICH IT HAS BEEN HELD THAT IF ADDITION IS RESTORED TO THE AO, THEN PENALTY SHOULD ALSO BE RES TORED. THE HONBLE JURISDICTIONAL HIGH COURT IN SANJAY GUPTA VS. CIT (2014) 366 ITR 18 (DEL) HAS ALSO HELD THAT WHERE THE QUANTUM HAS BEEN REMA NDED TO THE AO, THE QUESTION OF PENALTY ON ACCOUNT OF THE SAID AMOUNT BEING TREATED AS UNDISCLOSED INCOME, SHOULD ALSO BE REMANDED TO T HE AO. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER TO THIS EXTENT AND REM IT THE MATTER TO THE FILE OF THE AO FOR DETERMINING THE QUESTION OF IMPO SITION OR OTHERWISE OF THE PENALTY ON THIS ISSUE, AFTER THE PASSING OF A F RESH ASSESSMENT ORDER ON THIS COUNT. 4. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.09.2017. SD/- [R.S. SYAL] VICE PRESIDENT DATED, 13 TH SEPTEMBER, 2017. DK ITA NO.3267/DEL/2017 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.