M/s. Ramgopal Harbans Lal, Hisar V. ITO, Hisar

ITA 3517/DEL/2010

• Counselvise Citation: 351720114 RSA 2010
• Duration Of Justice: 3 year(s) 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Next Hearing Date: 23-10-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 19-07-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Assessee Lawyers: HARISH BINDAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI A.D.JAIN A.D.JAIN A.D.JAIN A.D.JAIN, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO.3517/DEL/2010 3517/DEL/2010 3517/DEL/2010 3517/DEL/2010 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2005 2005 2005 2005- -- -06 0606 06 M/S RAMGOPAL HARBANS LAL, M/S RAMGOPAL HARBANS LAL, M/S RAMGOPAL HARBANS LAL, M/S RAMGOPAL HARBANS LAL, HANSI, HANSI, HANSI, HANSI, DISTRICT HISSAR. DISTRICT HISSAR. DISTRICT HISSAR. DISTRICT HISSAR. VS. VS. VS. VS. INCOME INCOME INCOME INCOME TAX OFFICER, TAX OFFICER, TAX OFFICER, TAX OFFICER, WARD WARD WARD WARD- -- -3, 3,3, 3, HISSAR. HISSAR. HISSAR. HISSAR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARISH BINDAL, ADVOCATE. RESPONDENT BY : MS. Y. KAKKAR, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A), ROHTAK DATED 3 RD MAY, 2010 FOR THE AY 2005-06 CONFIRMING THE PENALTY IMPOSED BY THE ASSESSING OFF ICER UNDER SECTION 271(1)(C) OF THE INCOME-TAX ACT, 1961 AMOUNTING TO ` 66,410/-. 2. AT THE TIME OF HEARING BEFORE US, IT WAS STATED BY THE LEARNED COUNSEL THAT THE ASSESSING OFFICER PASSED THE PENAL TY ORDER WITHOUT AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. HE STATED THAT WHEN THE ASSESSING OFFICER ISSUED SHOWN CAUSE NOTICE FOR LEVY OF PENALTY UNDER SECTION 271(1)(C), THE QUANTU M APPEAL WAS PENDING BEFORE THE ITAT AND, THEREFORE, THE ASSESSE E REQUESTED FOR KEEPING THE PENALTY PROCEEDINGS IN ABEYANCE TILL TH E DISPOSAL OF THE QUANTUM APPEAL BY THE ITAT. THE ASSESSING OFFICER DID NOT KEEP THE PENALTY PROCEEDINGS IN ABEYANCE AND, WITHOUT ALLOWI NG ANY FURTHER OPPORTUNITY, LEVIED THE PENALTY UNDER SECTION 271(1 )(C). THEREFORE, THE ASSESSEE NEVER GOT ANY OPPORTUNITY TO EXPLAIN WHY P ENALTY UNDER SECTION 271(1)(C) IS NOT LEVIABLE IN THE ASSESSEES CASE. HE, THEREFORE, SUBMITTED THAT THE MATTER MAY BE SET ASIDE TO THE F ILE OF THE ASSESSING ITA-3517/DEL/2010 2 OFFICER FOR READJUDICATION AFTER ALLOWING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. LEARNED DR STRONGLY OBJECTED TO THE SETTING ASID E OF THE MATTER TO THE FILE OF THE ASSESSING OFFICER. 4. AFTER CONSIDERING THE ARGUMENTS OF BOTH THE SIDE S AND THE FACTS OF THE CASE, IN OUR OPINION, IT WOULD MEET THE ENDS OF JUSTICE IF THE ORDERS OF AUTHORITIES BELOW ARE SET ASIDE AND THE M ATTER IS RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER FOR READJ UDICATION AFRESH. WE ORDER ACCORDINGLY AND DIRECT THE ASSESSING OFFICER THAT HE WILL ALLOW ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THEREAFTER READJUDICATE THE ISSUE IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEE MED TO BE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER, 2013. SD/- SD/- ( (( (A.D.JAIN A.D.JAIN A.D.JAIN A.D.JAIN) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 25.10.2013 VK. COPY FORWARDED TO: - 1. APPELLANT : M/S RAM M/S RAM M/S RAM M/S RAMGOPAL HARBANS LAL, GOPAL HARBANS LAL, GOPAL HARBANS LAL, GOPAL HARBANS LAL, HANSI, DISTRICT HISSAR. HANSI, DISTRICT HISSAR. HANSI, DISTRICT HISSAR. HANSI, DISTRICT HISSAR. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -3, HISSAR. 3, HISSAR. 3, HISSAR. 3, HISSAR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR