M/s Regent Beers And Wines Ltd. , Indore V. DCIT,Central-1, Bhopal, Bhopal

ITA 351/Ind/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5269 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 25-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.P.MOURYA
• Keywords: Non compliance
• Section: 143(3); 153A

Judgement Text

REGENT BEERS & WINES LTD & ORS ITA NO.350 TO 352/IND/2018 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA NO.350 & 351/IND/2018 ASSESSMENT YEAR 2015 & 2016 & 2016-2017 REVENUE BY S HRI R.P. MOURYA , SR.D R ASSESSEE BY S/ SHRI ANIL KAMAL GARG & ARPIT GAUR ,CAS DATE OF HEARING 15 .05 .2019 DATE OF PRONOUNCEMENT 16 . 0 5 .2019 M /S. REGENT BEERS AND WINES LTD, 509-510, 5 TH FLOOR, PRINCESS BUSINESS SKY PARK, SCHEME NO54, PU-3 COMMERCIAL, VIJAY NAGAR, INDORE VS DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), BHOPAL ( APPELLANT ) (RESPONDENT ) PAN AAACR7950D ITA NO.352/IND/2018 ASSESSMENT YEAR 2010-2011 M/S. PATEL EDUCATION WELFARE SOCIETY, 33-FF, SCHEME NO54, VIJAY NAGAR, INDORE VS DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), BHOPAL (APPELLANT) (RESPONDENT ) PAN AAAAP7793G REGENT BEERS & WINES LTD & ORS ITA NO.350 TO 352/IND/2018 2 O R D E R PER MANISH BORAD, AM. THE ABOVE CAPTIONED THREE APPEALS ARE AT THE INSTAN CE OF RESPECTIVE ASSESSEE(S) WHICH ARE DIRECTED AGAINST T HE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL (IN SH ORT CIT(A)), DATED 24.01.2018. 2. AS THE ISSUE RAISED IN ALL THESE APPEALS ARE SI MILAR, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS C OMMON ORDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE COMMON ISSUES RAISED IN THESE THREE APPEALS RELATES TO PENALTY LEVIED U/S 271(1)(B) OF THE ACT AT RS.10,000/-, IS SQUARELY COVERED IN FAVOUR OF ASSESSEE BY THE DECISION OF THIS CO-OR DINATE BENCH DATED 24.01.2019 IN ITA NO.361 TO 367/IND/2018 & OT HERS IN ASSESSEES OWN GROUP OF CASES. COPY OF THE TRIBUNA L ORDER PLACED ON RECORD. 4. LD. DEPARTMENTAL REPRESENTATIVE VEHEMENTLY ARGUE D SUPPORTING THE ORDERS OF LOWER AUTHORITIES. REGENT BEERS & WINES LTD & ORS ITA NO.350 TO 352/IND/2018 3 5. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE RECORDS PLACED BEFORE US. WE FIND THAT THE COMMON GRIEVANC E IN THESE THREE APPEALS RELATES TO LEVY OF PENALTY OF RS.10,000/- U /S 271(1)(B) OF THE ACT FOR NON COMPLIANCE TO THE NOTICES ISSUED BY THE LD. A.O DURING THE COURSE OF ASSESSMENT PROCEEDINGS. 6. WE FIND THAT THE SIMILAR ISSUE RELATING TO LEVY OF PENALTY U/S 271(B) OF THE ACT CAME UP BEFORE THE CO-ORDINATE BE NCH IN THE BUNCH OF APPEALS WHICH INCLUDED ASSESSEES OWN CASE FOR OTHER ASSESSMENT YEARS. THE TRIBUNAL VIDE ORDER DATED 24. 1.2019 DELETED THE PENALTY OF RS.10,000/- LEVIED U/S 271(B) OF THE ACT BY RELYING ON THE DECISION OF THE CO-ORDINATE BENCH IN THE CASE OF PRAMILA KUMARI VS DCIT (2011) 49 CCH 0401 DATED 20.3.2017 H OLDING THAT THE PENALTY WAS NOT LEVIABLE FOR NON COMPLIANCE OF NOTICE U/S 271(B) OF THE ACT AS THE ASSESSMENT WERE FRAMED U/S 143(3) OF THE ACT SHOWING THAT NECESSARY CO-OPERATION WAS GIVEN BY TH E ASSESSEE FOR COMPLETING THE ASSESSMENT PROCEEDINGS. 7. EXAMINING THE FACTS OF THE INSTANT CASE IN THE LIGHT OF ABOVE DECISION, WE FIND THAT IN THE CASE OF REGENT BEERS & WINES LTD THE ASSESSMENT FOR ASSESSMENT YEAR 2015-16 AND 2016-17 IS FRAMED REGENT BEERS & WINES LTD & ORS ITA NO.350 TO 352/IND/2018 4 U/S 153A R.W.S. 143(3)OF THE ACT AND IN THE CASE OF PATEL EDUCATION & WELFARE SOCIETY ASSESSMENT YEAR 2010-11 FRAMED U/ S 153A R.W.S. 143(3) OF THE ACT. WE ARE THEREFORE OF THE CONSIDER ED OPINION THAT IN ALL THE THREE CASES AS THE ASSESSMENT ORDERS HAVE B EEN FRAMED U/S 143(3) OF THE ACT, IT PROVES THAT THE ASSESSEE HAD COOPERATED IN THE ASSESSMENT PROCEEDINGS AND THEREFORE RESPECTFULLY F OLLOWING THE DECISION OF THE TRIBUNAL REFERRED ABOVE, WE DELETE THE PENALTY OF RS.10,000/- LEVIED U/S 271(1)(B) OF THE ACT IN THE THREE APPEALS BEARING NO.350 TO 352/IND/2018. 8. IN THE RESULT ALL THE THREE APPEALS ARE ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 16.05.20 19. SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER / DATED : 16 MAY, 2019 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER ASSISTANT REGISTRAR, ITAT, INDORE