Smt Phoolwati Patel , JABALPUR V. Income Taax officer Ward1(2), JABALPUR

ITA 35/JAB/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3069 (ITAT-JABALPUR)
• Duration Of Justice: 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 28-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K HALDER
• Assessee Lawyers: H S MODH
• Keywords: Set aside
• Section: 271(1)(c); 147; 144

Judgement Text

1 PHOOLWATI PATEL V. ITO ITA NO. 35/JAB/2021 (AY 2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENC H, JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NO.35/JAB/2021 ASSESSMENT YEAR : 2011-12 PHOOLWATI PATEL, JABALPUR, (M.P.) [PAN: BGYPP 3421P] VS. INCOME TAX OFFICER, WARD 1(2), JABALPUR, (M.P.) (APPELLANT) (RESPONDENT) APPELLANT BY SH. H.S. MODH, ADV. RESPONDENT BY SH. S.K. HALDER, SR. DR DATE OF HEARING 25/10/2021 DATE OF PRONOUNCEMENT 25/10/2021 ORDER PER SANJAY ARORA, AM 1. THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAIN ST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACE LESS APPEAL CENTER (NFAC FOR SHORT) DATED 27.08.2021, DISMISSING AS INFRUCTUOUS THE ASSESSEES APPEAL CONTESTING HER ASSESSMENT U/S. 144 READ WITH SECTION 147 OF THE INCOME TAX ACT, 1961 (ACT HEREINAFTER) DATED 29.12.2018 FOR ASSESSMENT YEAR (AY) 2011-12. 2. EXPLAINING THE BACKGROUND FACTS OF THE CASE, IT WAS SUBMITTED BY SHRI MODH, THE LD. COUNSEL FOR THE ASSESSEE, THAT ALONG WITH T HE QUANTUM APPEAL, THE ASSESSEE HAD ALSO PREFERRED APPEALS AGAINST THE LEVY OF PENA LTY U/SS. 271(1)(C) AND 271F AT RS.10,000/- AND RS.5000/- RESPECTIVELY (FOR WHICH H E WOULD TAKE THE BENCH 2 PHOOLWATI PATEL V. ITO ITA NO. 35/JAB/2021 (AY 2011-12) THROUGH THE ASSESSMENT ORDER), BEFORE THE FIRST APP ELLATE AUTHORITY. SUBSEQUENTLY, THE ASSESSEE, A 82 YEAR OLD LADY, CHOSE TO SETTLE T HE PENALTY DISPUTES UNDER THE VIVAD SE VISHWAS SCHEME, FILING FORM-4 WITH THE COM PETENT AUTHORITY ON 02.4.2021. ON THE SAME DAY, WRITTEN SUBMISSIONS (PB PGS.1-8) WERE ALSO UPLOADED TO THE NFAC, THE FIRST APPELLATE AUTHORITY (PB PG.9 ). IT HAS, HOWEVER, DISMISSED THE ASSESSEES APPEAL AS INFRUCTUOUS IN VIEW OF SEC. 4( 2) OF THE DIRECT TAX VSVS ACT, 2020, AND TOWARD WHICH HE WOULD TAKE THE BENCH THRO UGH PARA 2 OF THE IMPUGNED ORDER, WHEREIN THE NUMBER OF THE CERTIFICATE DATED 11.6.2021 (ISSUED IN FORM 5 IN SETTLEMENT OF THE DISPUTE) IS ALSO QUOTED. THE SAID CERTIFICATE (PB PG.10) IS IN FACT QUA THE TWO PENALTIES AFORE-REFERRED. THE IMPUGNED ORD ER, IT WAS PRAYED, BE ACCORDINGLY SET ASIDE AND THE ASSESSEESS APPEAL BE FORE THE FIRST APPELLATE AUTHORITY RESTORED THERETO FOR FRESH ADJUDICATION. THE LD. SR. DR, SH. HALDER, COULD NOT REBUT THE AS SERTIONS, BACKED BY MATERIAL ON RECORD, BY SH. MODH. 3. I HAVE HEARD THE PARTIES, AND PERUSED THE MATERI AL ON RECORD. IT IS PATENT FROM THE MATERIAL ON RECORD THAT THERE HAS BEEN A MISTAKE BY THE FIRST APPELLATE AUTHORITY IN CONSIDERING THE SETTLE MENT OF THE PENALTY (LEVIED AT AN AGGREGATE OF RS.15,000) DISPUTES, BY PAYING RS.3,75 0, AS QUA THE ASSESSMENT ON QUANTUM. THIS, BESIDES BEING PROVED BY THE CERTIFIC ATE ON RECORD (NUMBER AND DATE OF WHICH IS MENTIONED IN THE IMPUGNED ORDER), IS AL SO APPARENT FROM THE AMOUNT PAID IN SETTLEMENT, I.E., RS.3,750/-, MENTIONED THE REIN, WHICH CLEARLY IS NOT FOR THE SUM DISPUTED IN QUANTUM, I.E., RS.46.32 LACS. SETTI NG ASIDE THE IMPUGNED ORDER, THE MATTER, ACCORDINGLY, IS RESTORED TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR ADJUDICATION AFRESH PER A SPEAKING ORDER IN ACCORDA NCE WITH LAW, AND AFTER AFFORDING A REASONABLE OPPORTUNITY OF HEARING TO TH E ASSESSEE. NO OTHER ISSUE IS RAISED IN APPEAL EVEN AS THE SAME RAISES FOUR GROUN DS. 3 PHOOLWATI PATEL V. ITO ITA NO. 35/JAB/2021 (AY 2011-12) I DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CONCLUSIO N OF THE HEARING . S D/- (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 25/10/2021 AKS/ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: PHOOLWATI PATEL, 1520, VIVEKANAND WA RD, YADAV COLONY, NEAR BHAIRAV AKHADA, JABALPUR 482 002(M.P.) 2. THE RESPONDENT: INCOME TAX OFFICER, WARD-1(2), JABA LPUR (M.P.) 3. THE PR. CIT-1, JABALPUR 4. THE CIT(APPEALS), NATIONAL FACELESS APPEAL CENTRE 5. THE SR. DR, ITAT, JABALPUR 6. GUARD FILE // TRUE C OPY //