RASHTRIYA KANYA VYAMSHALA, Nagpur V. I.T.O. WARD -6(3), Nagpur

ITA 334/NAG/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4509 (ITAT-NAGPUR)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 12-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGNES P THOMAS
• Assessee Lawyers: G L BAJAJ

Judgement Text

1 ITA NO. 334/NAG/2016. IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) I.T.A. NO.334/NAG/2016. RASHTRIYA KANYA VYAMSHALA, THE INCOME - TAX OFFICER, NAGPUR. VS. WARD - 6(3), NAGPUR. PAN AAJR1043G. APPELLANT. RESPONDENT. APPELLANT BY : SHRI G.L. BAJAJ. RESPONDENT BY : S MT. AGNES P. THOMAS. DATE OF HEARI NG : 2 9 - 09 - 2016 DATE OF PRONOUNCEMENT : 29 TH SEPT., 2016 O R D E R THIS IS AN APPEAL BY THE ASSESSEE , DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - 4 , NAGPUR DATED 19 - 02 - 2016. THE ISSUE RAISED IS THAT THE LEARNED CIT(APPEALS) ERRED IN UPHOLDING THE ORDER LEVYING PENALTY U/S 272B, AMOUNTING TO RS.10,000/ - FOR NOT OBTAINING PAN. 2. AT THE OUTSET IN THIS CASE THE LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT PENALTY H AS BEEN LEVIED IN THIS CASE IN A MECHANICAL MANNER WITHOUT ANY APPLICATION OF MIND. HE SUBMITTED THAT THE ASSESSING OFFICER HAS MENTIONED IN THE PENALTY ORDER THE NAME OF THE ASSESSEE AS PROGRESSIVE EDUCATION SOCIETY . THAT THIS CLEARLY SHOWS THAT THE ASS ESSING OFFICER HAD NOT APPLIED ANY MIND TO THE FACTS OF THE ASSESSEES CASE. THE LEARNED COUNSEL OF THE ASSESSEE FURTHER SUBMITTED THAT THE ASSESSEE HAS NOT BEEN GRANTED ADEQUATE OPPORTUNITY TO CANVAS THE CASE. HE FURTHER SUBMITTED THAT ASSESSEE HAS DULY OBTAINED THE PAN NUMBER AND PENALTY HAS BEEN WRONGLY LEVIED. 2 ITA NO. 334/NAG/2016. 3. PER CONTRA LEARNED DEPARTMENTAL REPRESENTATIVE RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 4. UPON CAREFUL CONSIDERATION I FIND THAT THERE IS CONSIDERABLE COGENCY IN THE SUBMISSION OF THE LEARNED COUNSEL OF THE ASSESSEE THAT THERE HAS BEEN NO APPLICATION OF MIND IN LEVY OF PENALTY INASMUCH AS THE ASSESSEES NAME HAS BEEN WRONGLY MENTIONED IN THE PENALTY ORDER. FURTHERMORE THE ASSESSEE HAS DULY OBTAINED PAN NUMBER IN THE COURSE OF PROCEEDIN GS IT SELF. IN THESE CIRCUMSTANCES IN MY CONSIDERED OPINION, THIS IS NOT A FIT CASE FOR LEVY OF PENALTY U/S 272B. FOR THIS PROPOSITION I RELY UPON THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF HINDUSTAN STEEL LTD. VS. STATE OF ORISSA 83 ITR 26 FOR TH E EXPO SITION THAT IF THE CONDUCT OF THE ASSESSEE IS NOT CONTUMACIOUS, AND THE BREACH IS TECHNICAL AND VENIAL, PENALTY NEED NOT BE LEVIED. 5. RESPECTFULLY FOLLOWING THE ABOVE PRECEDENT, I AM OF THE CONSIDERED OPINION THAT THE ASSESSEE SHOULD NOT BE VISITED WITH PENALTY U/S 272B. ACCORDINGLY I SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND DELETE THE PENALTY. 6. IN THE RESULT, THIS APPEAL BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF SEPT., 2016. SD/ - ( SH AMIM YAHYA) ACCOUNTANT MEMBER. NAGPUR, DATED: 29 TH SEPT., 2016. 3 ITA NO. 334/NAG/2016. COPY FORWARDED TO : 1. RASHTRIYA KANYA VYAMSHALA, C/O ADV. G.L. BAJAJ, 2 ND FLOOR, NDTA BUILDING, OPP. LIBERTY CINEMA, SADAR, NAGPUR - 440001. 2. I.T.O., WARD - 6(3), NAGPUR. 3. C.I.T. - NAGPUR. 4. CIT(APPEALS), - 4 , NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. WAKODE.