The DCIT-2(1), Indore V. M/s. D & H Secheron Electrodes (P) Ltd., Indore

ITA 373/IND/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6466 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 23-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V J BORICHA
• Assessee Lawyers: S N AGRAWAL
• Section: 271(1)(c)

Judgement Text

[ITA 373/IND/2017] [M/S. D&H SECHERON ELECTRODES P LTD., INDORE] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.373/IND/2017 ASSESSMENT YEAR: 2011-12 DCIT - 2(1) INDORE / VS. M/S. D&H SECHERON ELECTRODES P. LTD. 44-46, INDUSTRIAL ESTATE KILA MAIDAN INDORE ( APPELLANT ) ( REVENUE ) P.A. NO. AAACD6111E APPELLANT BY SHRI V.J. BORICHA, D.R. RESPONDENT BY SHRI S.N. AGRAWAL, C.A. DATE OF HEARING: 02.05.2019 DATE OF PRONOUNCEMENT: 08.05.2019 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST ORDER OF THE CIT(A)-1, INDORE PERTAINING TO THE ASSESSMENT YEA R [ITA 373/IND/2017] [M/S. D&H SECHERON ELECTRODES P LTD., INDORE] 2 2011-12. THE SOLITARY GROUND RAISED BY THE REVENUE R EADS AS UNDER: WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD. CIT(A) HAS ERRED IN LAW BY DELETING THE PENALTY OF RS.32,63,040/- LEVIED BY THE A.O. U/S 271(1)(C) OF THE ACT WITHOUT APPRECIATING THE FINDINGS OF THE A.O. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE REVENUE HAS COME IN APPEAL AGAINST DELETION OF PENALTY BY THE LD. CIT(A). HE SUBMITTED THAT THE ADDITION ON THE BASIS OF WHICH PENALTY WAS LEVIED H AD ALREADY BEEN DELETED BY THE TRIBUNAL IN QUANTUM APPEAL. LD. D.R. CONCEDED THIS FACT THAT THE ADDITION HAS ALREADY BEEN DELETED ON WHICH PENALTY WAS LEVIED. IN VIEW OF THE FACT THAT THE ADDITION ON THE BASIS OF WHICH PENALTY WAS LEVIED HAS ALREADY BEEN DELETED, HENCE WE DO NOT SEE AN Y INFIRMITY IN THE ACTION DELETING THE PENALTY BY THE L D. CIT(A). THE GROUND RAISED BY THE REVENUE IS DISMISS ED. [ITA 373/IND/2017] [M/S. D&H SECHERON ELECTRODES P LTD., INDORE] 3 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 08. 5.2019. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 08/05/2019 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE