BHANU PRATAP SINGH, PUNE V. ITO 26(2)(1), MUMBAI

ITA 3965/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49387 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 14-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Assessee Lawyers: PRAKASH P PANDIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI V.DURGA RAO, JM ITA NO.3965/MUM/2010 : ASST.YEAR 2003-2004 SHRI BHANU PRATAP SINGH C/O.MR.D.Y.PANDIT, ADVOCATE 1187/10, KRUPA, SHIVAJINAGAR PUNE 411 055. PAN : AAQPS6013B. VS. THE INCOME TAX OFFICER WARD 26(2)(1) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRAKASH P.PANDIT RESPONDENT BY : SHRI P.C.MAURYA O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME -TAX (APPEALS) ON 26.02.2010 UPHOLDING PENALTY OF RS. 42,111 IMPOSED BY THE AO U/S.271(1)(C) IN RELATION TO THE ASSESSMENT YEAR 2003- 2004. 2. AT THE VERY OUTSET, THE LEARNED COUNS EL FOR THE ASSESSEE CONTENDED THAT THE ASSESSEE IS ONE OF SEVERAL OTHER EMPL OYEES OF BHARAT PETROLEUM CORPORATION LIMITED, WHO WERE VISITED WITH SIMILAR PENA LTIES. HE PLACED ON RECORD COPIES OF THE ORDER PASSED BY THE TRIBUNAL IN THE CASE OF SHRI RAVINDR A LAXMAN SATHE VS. ITO IN ITA NO.2828/M/08 DATED 22.12.2009, SMT. VERONICA J.CORREIA VS. ITO IN ITA NO.5986 ETC./MUM/2009, A GR OUP OF CASES INCLUDING MRS.MANGHAL GAONKAR VS. ITO IN ITA NO.5879/MUM/09, SHRI KESHAVAN P.PILLAY VS. ITO ITA NO.1595/MUM/2010 DATED 12 TH JANUARY, 2011 ETC. IN ALL THESE CASES THE PENALTIES IMPOSED U/S.271(1)(C) HAVE BEEN DELETE D BY THE TRIBUNAL. THE LEARNED A.R. CONTENDED THAT THE FACTS AND CIRCUMSTANCES OF THE INSTANT ASSESS EE AND THE YEAR IN QUESTION IS SIMILAR TO THOSE ALREADY CONS IDERED AND DECIDED BY THE TRIBUNAL IN THE AFORE-NOTED CASES. THE LEARNED DEPARTMENTA L REPRESENTATIVE CANDIDLY ACCEPTED THE STATED POSITION. ITA NO.3965/MUM/2010 SHRI BHANU PRATAP SINGH. 2 3. IN VIEW OF THESE F ACTS IT BECOMES CL EAR THAT THE PENALTY INFLICTED U/S.271(1)(C), IN IDENTICAL CIRCUMSTANCES ON OTHER EMPL OYEES OF BHARAT PETROLEUM CORPORATION LIMITED, HAS BEEN FINALL Y DELETED BY THE TRIBUNAL. IN THE ABSENCE OF ANY DISTINGUISHING FEATURE BROUGHT TO OUR NOTICE BY THE LD. DR AND RESPECTFULLY FOLLOWING THE PRECEDENTS, WE OVERTURN TH E IMPUGNED ORDER AND ORDER FOR THE DELETION OF PENALTY. 4. IN THE RESULT, TH E APPEAL IS ALLOWED. ORDER PRONOUNCED ON THIS 8 TH DAY OF JULY, 2011. SD/- SD/- ( V.DURGA RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 8 TH JULY, 2011. DEVDAS*` COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXVIII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.