ITO, Rohtak V. M/s New Haryana Service Station, Bahadurgarh

ITA 3369/DEL/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9572 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2009
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 28-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Non compliance
• Section: 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI A.D.JAIN, JM AND SHRI R.C.SHARMA, AM ITA NO.3369/DEL/2009 ASSESSMENT YEAR : 2006-07 INCOME TAX OFFICER, WARD-3, ROHTAK. VS. M/S NEW HARYANA SERVICE STATION, PARKASH BHAWAN, BAHADURGARH. PAN NO.AAEFN3832F. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURENDER PAL, SR.DR. RESPONDENT BY : NONE. ORDER PER R.C.SHARMA, AM : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A) DATED 22.5.2009 FOR AY 2006-07, IN THE MATTER OF IMPOSITI ON OF PENALTY U/S 271(1)(B) AMOUNTING TO RS.10,000/-. 2. WE HAVE GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW AND FOUND THAT CIT(A) HAS DELETED THE PENALTY BY OBSERVING THAT TH E AO HAS NOT NOTED ANY OF THE NOTICES WHICH HAVE NOT BEEN COMPLIED WITH AND FURTH ER THAT THE INCOME AS DECLARED BY THE APPELLANT HAS BEEN ACCEPTED. THERE IS NOTHI NG ON RECORD TO SHOW THAT THE INTEREST OF REVENUE WOULD HAVE BEEN ADVERSELY EFFEC TIVE DUE TO NON COMPLIANCE OF THE NOTICES; MORE SO WHEN THE AO HAS HIMSELF NOT NO TED IN THE ASSESSMENT ORDER WHICH NOTICES WERE REMAINING UNCOMPLIED WITH. IT I S ALSO NOT CLEAR AS TO THE NON COMPLIANCE OF WHICH NOTICE HAS BEEN PENALIZED. AFT ER APPLYING THE DECISION OF ITAT JODHPUR BENCH IN THE CASE OF PARMESHWARI TEXTI LES 1992 TTJ 764 WHEREIN IT WAS HELD THAT IF THE COMPLIANCE OF NOTICE U/S 14 2(1) AND 143(2) IS MADE EVEN AT ITA-3369/D/2009 2 LATER STAGE BUT BEFORE THE ASSESSMENT, NO PENALTY I S IMPOSABLE U/S 271(1)(B), THE CIT(A) DELETED THE PENALTY. WE DO NOT FIND ANY INF IRMITY IN THE ORDER OF CIT(A) FOR DELETING THE PENALTY U/S 271(1)(B). 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 29 TH SEPTEMBER, 2009. SD/- SD/- (A.D.JAIN) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 29.09.2009. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR