Appeal details
Counselvise Citation
39620114 RSA 2010
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 5 month(s) 14 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-07-2014
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
05-08-2013
Assessment Year
2003-2004
Appeal Filed On
28-01-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO.-396/DEL/2010 (ASSESSMENT YEAR-2003-04) ACIT, CIRCLE-24(1), ROOM NO.-238-B, 2ND FLOOR, C.R. BUILDING, I.P.ESTATE, NEW DELHI. (APPELLANT) VS FUL KANT JHA, 13, HAUZ KHAS, NEW DELHI PAN-AAGPJ1888D (RESPONDENT) APPELLANT BY: SH. VIVEK KUMAR, SR. DR RESPONDENT BY: SH.S.K.ARORA, ADV. ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 10.11.2009 OF CIT(A)-XXIII, NEW DELHI PERTAINING TO 2003-04 ASSE SSMENT YEAR ASSAILING THE ACTION OF THE CIT(A) IN QUASHING THE PENALTY IMPOS ED U/S 271(1)(C). IT WAS A COMMON STAND OF THE PARTIES BEFORE THE BENCH THAT T HE ADDITIONS ON THE BASIS OF WHICH PENALTY HAS BEEN IMPOSED BY THE AO BY VIRTUE OF THE ORDER OF THE ITAT STOOD PARTLY MODIFIED AND RESTORED BACK TO THE AO V IDE ORDER DATED 23.08.2013 IN ITA NO-2797/DEL/2008, COPY OF WHICH IS PLACED AT PA GES 48 TO 55 OF THE PAPER BOOK. POINTING TO THE SAME VIS--VIS THE PENALTY O RDER U/S 271(1)(C) DATED 06.08.2009 IT WAS SUBMITTED THAT PENALTY ON ACCOUNT OF THE FOLLOWING FOUR ADDITIONS WAS IMPOSED:- (1) WRONG CLAIM OF THE INTEREST INCOME (2) DISALLOWANCE OUT OF THE BUSINESS PROMOTION EXPENSES 2 I.T.A .NO.-396/DEL/2010 (3) WRONG CLAIM OF DEDUCTION U/S 80HHC ON INCENTIVE FRO M TEA BOARD (4) WRONG CLAIM OF DEDUCTION U/S 80-G 2. REFERRING TO THE ABOVE ADDITIONS IT WAS POINTED OUT THAT WHEREAS QUA THE SECOND ADDITION MADE ON ACCOUNT OF DISALLOWANCE OF PROMOTION BUSINESS EXPENSES, PART RELIEF HAS BEEN GRANTED TO THE ASSESSEE IN THE QUANTUM PROCEEDINGS AS SUCH THE SAME STOOD MODIFIED. THE REMAINING THREE ADDITIO NS ADDRESSED AT SERIAL NO-1, 3 & 4 HAVE BEEN RESTORED TO THE AO FOR ADJUDICATION A FRESH. IN THE AFORE-MENTIONED PECULIAR FACTS AND CIRCUMSTANCES SINCE THE QUANTUM ORDER STOOD VARIED THE VERY BASIS OF THE PENALTY ORDER HAS NO LEGS TO STAND ON. IN THE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THERE IS NO PURPOSE IN DWELLING ON TH E MERITS AND DEMERITS OF THE DEPARTMENTALS APPEAL. CAUSE OF ACTION IF ANY MAY ARISE WHEN THE FINAL QUANTUM ORDER IS PASSED PURSUANT TO THE DIRECTION OF THE IT AT. IN VIEW OF THE ABOVE THE DEPARTMENTS APPEAL IS DISMISSED. THE SAID ORDER W AS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES ITSELF ON THE DATE IF HEARING ITSELF. 3. IN THE RESULT THE APPEAL OF THE REVENUE IS DISMI SSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 11 TH OF JULY 2014. SD/- SD/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED:-11/07/2014 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGIS TRAR ITAT NEW DELHI
