M/s Sunflower Nursing Home, Bhubaneswar V. ITO, Bhubaneswar

ITA 354/CTK/2013

• Counselvise Citation: 35422114 RSA 2013
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 12-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: SASWAT ACHARYA

Judgement Text

1 , CUTTACK IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH , CUTTACK ( )BEFORE . . , , HONBLE SHRI P.K.BANSAL, ACCOUNTANT MEMBER. /AND . . , HONBLE SHRI D.T.GARASIA, JUDICIAL MEMBER / I.T.A.NO.354 /CTC/ /2013 ! ' / ASSESSMENT YEAR: 2002-03 M/S. SUNFLOWER NURSING HOME, BHUBANESWAR. PA NO.AAEFS 6221 P - - - VERSUS- ITO, WARD 1(1), BHUBANESWAR. ( $% /APPELLANT ) ( &'$% /RESPONDENT) $% ) / FOR THE APPELLANT: /SHRI SASWAT ACHARYA &'$% ) /FOR THE RESPONDENT: /SHRI S.C.MOHANTY * + , / DATE OF HEARING: 23.4.2014 -.' , / DATE OF PRONOUNCEMENT: 23 .4.2014 / / ORDER PER BENCH THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 14.11.2012 OF THE CIT(A)-1, BHUBANESWAR, IN THE MATTER OF PENALTY UNDER SECTIO N 271(1)(C) OF THE INCOME TAX ACT, 1961 RELATING TO THE ASSESSMENT YEAR 2002-03. 2. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDON ATION OF DELAY OF 4 MONTHS AND 3 DAYS ALONGWITH AN AFFIDAVIT. THE ASSESSEE HAS SHOWN REA SONS THAT THE PETITIONER WAS OUT OF HEADQUARTER FOR TREATMENT OF HER DAUGHTER AND AFTER HER RETURN, SHE COULD CONTACT THE ADVOCATE 2 TO FILE THE APPEAL. LD D.R. HAS NO OBJECTION TO CO NDONE THE DELAY. THEREFORE, WE CONDONE THE DELAY AND PROCEED TO DECIDE THE APPEAL FILED BY THE ASSESSEE. 3. THE SHORT FACTS OF THE CASE ARE THAT THE ASSESSE E IS A PARTNERSHIP FIRM AND DERIVES INCOME FROM NURSHING HOME. ASSESSEES APPEAL WAS D ECIDED EXPARTE. THEREAFTER THE MATTER TRAVELLED UPTO THE TRIBUNAL AND THE TRIBUNAL RESTOR ED BACK THE APPEAL TO THE FILE OF THE AO FOR DECIDING THE ISSUE AFRESH. THE AO ACCORDINGLY PA SSED THE ORDER U/S.143(3) R.W.S 254 ON 26.12.2007 AND MADE AN ADDITION OF RS.3,00,520/- BE ING THE PAYMENTS MADE TO DIFFERENT DOCTORS. THE CIT(A) ALSO UPHELD THE ACTION OF THE AO IN CONFIRMING THE PENALTY UNDER SECTION 271(1)(C). HENCE, THIS APPEAL BY THE ASSESSEE. 4. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE PRODUCED A COPY OF ITAT ORDER DATED 15.3.2013 IN ITA NO.150/CTK/2013 FOR THE ASS ESSMENT YEAR 2002-03 IN QUANTUM APPEAL IN THE CASE OF THE ASSESSEE, WHEREIN, THE ADDITION OF 3,00,520/- THE PAYMENT MADE TO DIFFERENT DOCOTRS HAS BEEN DELETED. HE SUBMITTED THAT AS TH E VERY BASIS OF ADDITION REGARDING LEVY OF PENALTY HAS BEEN DELETED BY THE TRIBUNAL, THE PENAL TY HAS TO BE CANCELLED. LEARNED D.R. COULD NOT CONTROVERT THE AFORESAID SUBMISSIONS OF LEARNED COUNSEL FOR THE ASSESSEE. 5.. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING P ERUSED THE ORDER OF THE TRIBUNAL DATED 15.3.2013 IN QUANTUM APPEAL OF THE ASSESSEE (SUPRA) , WE FIND THE ADDITION IN QUANTUM APPEAL, WHICH WAS THE VERY BASIS OF LEVYING THE PENALTY, HA S BEEN DELETED BY THE TRIBUNAL. THEREFORE, THE PENALTY ORDER OF ASSESSING OFFICER HAS NO LEGS TO STAND. IN VIEW OF THIS, WE UPHOLD THE GRIEVANCE OF THE ASSESSEE AND DIRECT THE ASSESSING OFFICER TO DELETE THE PENALTY. 6.. IN THE RESULT, APPEAL FILED BY THE ASSESS EE IS ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23/4/2014 ) SD/ - SD/ - ( . . ) , (P.K.BANSAL), ACCOUNTANT MEMBER ( . . ), (D.T.GARASIA(JUDICIAL MEMBER ( , )DATE. 23 .4 .2014 3 / &, 1',2 - COPY OF THE ORDER FORWARDED TO: 1 . $% / THE APPELLANT : M/S. SUNFLOWER NURSING HOME, A- 99, BUDHA NAGAR, KALPANA AREA, BHUBANESWAR-751 006. 2 &'$% / THE RESPONDENT: ITO WARD 1(1), BHUBANESWAR. 3 . / /THE CIT, BHUBANESWAR 4 . / ( )/THE CIT(A), BHUBANESWAR. 5 . 3 &, /DR, CUTTACK BENCH 6 . GUARD FILE . ' , &, /TRUE COPY, / * / BY ORDER, ASST.REGISTRAR, ITAT, CUTTA CK 1. DATE OF DICTATION 23.4.14 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER 23.4.23014OTHER MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT.... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S . 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER .............. .. 9. DATE OF DISPATCH OF THE ORDER .. (B.K.PARIDA) SENIOR.PRIVATE SECRETARY. 4