ITO, Ward- 2(3), Meerut V. Shiv Milk Products, Meerut

ITA 3903/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3149 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: E PASS R OAD VILLAGE
• Assessee Lawyers: V K GOEL ADV SHRI ATIQ AHMED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI SMC BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 3 903 /DEL/201 7 [A.Y. 20 1 0 - 11 ] THE I NCOME - TAX OFFICER VS. M/S SHIV MILK PRODUCTS WARD 2(3), MEERUT DELHI BYE PASS R OAD VILLAGE & POST KHADOLI MEERUT PAN : A AWFS 2098 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 2 9 . 1 1 .2017 DATE OF PRONOUNCEMENT : 12 . 1 2 .2017 ASSESSEE BY : SHRI V.K. GOEL, ADV REVENUE BY : SHRI ATIQ AHMED SR. DR ORDER THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) , MEERUT VIDE ORDER DATED 0 8 .0 3 .201 7 FOR A.Y. 20 10 - 11 . 2 . THE RE VENUE HAS RAISED THE FOLLOWING GROUND S OF APPEAL: 1. WHETHER IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT(A) ERRED IN LAW AND FACTS IN DELETING THE PENALTY OF RS. 32,65,126/ - IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE ACT, IGNORING THE SET ASIDE PROCEEDINGS ORDERED BY THE ITAT IN QUANTUM ORDER IN THIS CASE WERE PENDING BEFORE THE LD. CIT(A). THEREFORE, DECISION REGARDING SUSTAINABILITY OF PENALTY HAS BEEN TAKEN BY HIM AT A PREMATURE STAGE. 2 ITA NO. 3 903 /DEL/201 7 2. THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE ORDER OF THE LD. CIT(A) MAY BE SET ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED. 3. TH AT TH E APPELLANT CRAVES LEAVE TO ADD, MODIFY AND/OR DELETE ANY GROUND(S) OF APPEAL. 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THE ORDER OF THE LD. CIT(A) IN PARA 3, WHICH IS REPRODUCED HER E INBELOW: I HAVE GONE THROUGH THE PENALTY ORDER AND SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. THE LD. CO UNSEL FOR THE ASSESSEE HAS FILED COPY OF QUANTUM ORDER IN THIS CASE WHICH HAS BEEN SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. THE SAID QUANTUM ORDER DURING ITA NO. 3984/DEL/2015 FOR ASSESSMENT YEAR 2010 - 11 WAS RECEIVED IN THIS OFFICE ON 22.02.2017. ACCORDINGLY, THE CONSEQUENTIAL PENALTY ORDER U/S 271(1)(C) OF THE ACT DATED 12.05.2015 IS HEREBY DELETED FOR STATISTICAL PURPOSES AS OF NOW. THE PENALTY, IF ANY, WOULD REVIVE WHEN THE QUANTUM ORDER IS PASSED BY THIS OFFICE AS PER LAW. 4. FROM THE PERUSAL OF THE ABOVE PARA OF THE LD. CIT(A), IT IS EVIDENT THAT THE QUANTUM APPEAL HAS BEEN SET ASIDE TO THE LD. CIT(A) AND, THEREFORE, THE LD. CIT(A) HAS ALSO SET ASIDE THE ORDER U/S 271(1)(C) OF THE ACT WITH A CONDITION THAT THE SAME WILL R EVIVE WHEN THE QUANTUM ORDER IS PASSED BY THE LD. CIT(A) IN THE SET ASIDE PROCEEDINGS. IN THAT VIEW OF THE MATTER, I DO NOT 3 ITA NO. 3 903 /DEL/201 7 FIND ANY INFIRMITY IN THE ORDER OF THE LD. CIT(A) AND, THEREFORE, THE GRIEVANCE OF THE REVENUE FAILS. GROUND RAISED BY THE REVENUE IS DISMISSED. 5 . IN THE RESULT, THE APPEAL OF THE REVENUE IN ITA NO. 3 903 /DEL/201 7 IS DISMISS ED . THE ORDER IS PRO NOUNCED IN THE OPEN COURT ON 12 . 1 2 .2017. SD/ - [B.P. JAIN] ACCOUNTANT MEMBER DA TED: 12 TH DECEM BER, 2017 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI