Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 6888 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-07-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
I
Assessment Year
2008-2009
Appeal Filed On
17-06-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.NO.4020/DEL./2015 ASSESSMENT YEAR 2008-2009 DCIT, CENTRAL CIRCLE, MEERUT. VS SHRI VIPUL GOEL, 579, SECTOR-17, FARIDABAD. PAN ADCPG2917R (APP ELLANT ) (RESPONDENT) ITA.NO.2247/DEL./2015 ASSESSMENT YEAR 2008-2009 SHRI VIPUL GOEL, 579, SECTOR-17, FARIDABAD. PAN ADCPG2917R VS DCIT, CENTRAL CIRCLE, MEERUT. (APP ELLANT ) (RESPONDENT) FOR REVENUE : SHRI AZIZ AHMED, SR. D.R. FOR ASSESSEE : SHRI VED JAIN, ADVOCATE & SHRI ASHISH CHADHA, C.A. DATE OF HEARING : 02 .0 7 .2018 DATE OF PRONOUNCEMENT : 02 .0 7 .2018 2 ITA.NO.4020/DEL./2015 & ITA.NO.2247/DEL./2015 SHRI VIPUL GOEL, FARIDABAD. ORDER PER BHAVNESH SAINI, J.M. BOTH THE CROSS-APPEALS ARE DIRECTED AGAINST THE O RDER OF THE LD. CIT(A), MEERUT, DATED 10.03.2015, FOR TH E A.Y. 2008- 2009, CHALLENGING THE ORDER OF THE LD. CIT(A) IN CA NCELLING PART PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 19 61 AND IN SUSTAINING PART PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE LD. CIT(A) IN THE IMPUGNED ORDER NOTED THAT LD. CIT(A) ON QUANTUM HAS DELETED 08 ADDITIONS ON DIFFERENT NATURE. IT IS ALS O RECORDED THAT LD. CIT(A) ON QUANTUM HAS CONFIRMED 02 ADDITIONS. T HE LD. CIT(A) NARRATED ALL THESE FACTS IN THE APPELLATE OR DER AND NOTED THAT SINCE IN QUANTUM APPELLATE ORDER, OUT OF TOTAL ADDITION OF RS.5,08,37,905/-, ADDITION OF ONLY RS.3,05,50,316/- HAS BEEN SUSTAINED, THEREFORE, PENALTY TO THAT EXTENT WAS CO NFIRMED AND A.O. WAS DIRECTED TO RE-WORKOUT THE QUANTUM OF THE PENALTY AMOUNT. THE APPEAL OF ASSESSEE WAS PARTLY ALLOWED. 3 ITA.NO.4020/DEL./2015 & ITA.NO.2247/DEL./2015 SHRI VIPUL GOEL, FARIDABAD. 3. BOTH THE PARTIES ARE IN APPEAL. THE REVENUE CHALLENGED THE DELETION OF PENALTY OF THE ADDITIONS DELETED BY THE LD. CIT(A). THE ASSESSEE IS IN APPEAL, CHALLENGING THE PENALTY ORDER FOR SUSTAINING THE PENALTY ON 02 ITEMS. 4. LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET , SUBMITTED THAT QUANTUM CROSS-APPEALS HAVE BEEN DECI DED BY ITAT, DELHI-D BENCH IN ITA.NO.172/DEL./2015 AND ITA.NO.12/DEL./2015, FOR THE A.Y. 2008-2009, VIDE ORDER DATED 28.05.2018. HE HAS SUBMITTED THAT DEPARTMENTAL APPE AL HAVE BEEN DISMISSED BY THE TRIBUNAL IN ITA.NO.172/DEL./2 015 AND APPEAL OF ASSESSEE, ON WHICH, PENALTY HAVE BEEN MAI NTAINED HAVE BEEN DECIDED IN ITA.NO.12/DEL./2015, WHEREBY, BOTH THE ADDITIONS, ON WHICH, PENALTY WAS LEVIED, HAVE BEEN DELETED. COPY OF THE ORDER IS PLACED ON RECORD AND PROVIDED TO THE LD. D.R. WHO DID NOT DISPUTE THE ABOVE FACTS. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT NO PENALTY IS LEVIABLE IN THE MATTER. THE LD. CIT(A) DELETED 08 ADDITIONS ON MERIT. THE REVENUE PREFERRE D APPEAL 4 ITA.NO.4020/DEL./2015 & ITA.NO.2247/DEL./2015 SHRI VIPUL GOEL, FARIDABAD. BEFORE THE TRIBUNAL IN ITA.NO.172/DEL./2015 AND OUT OF 08 ADDITIONS DELETED BY THE LD. CIT(A), REVENUE CHALLE NGED THE DELETION OF 07 ADDITIONS AND DEPARTMENTAL APPEAL HA S BEEN DISMISSED. THE LD. CIT(A) CONFIRMED THE ADDITION ON MERIT IN A SUM OF RS.23,416/- UNDER SECTION 69C OF THE I.T. AC T AND CONFIRMED THE ADDITION OF RS.3,05,26,900/- UNDER SE CTION 68 OF THE I.T. ACT. BOTH THESE ADDITIONS HAVE BEEN DELETE D BY THE TRIBUNAL IN ITA.NO.12/DEL./2015 VIDE ORDER DATED 28 .05.2018. THUS, THERE IS NO BASIS FOR LEVY OF THE PENALTY AGA INST THE ASSESSEE. SINCE THE QUANTUM ADDITIONS DO NOT SURVIV E, THEREFORE, THERE IS NO JUSTIFICATION FOR THE AUTHOR ITIES BELOW TO LEVY ANY PENALTY UNDER SECTION 271(1)(C) OF THE I.T . ACT. IN THIS VIEW OF THE MATTER, THERE IS NO INFIRMITY IN THE OR DER OF THE LD. CIT(A) IN CANCELLING THE PART PENALTY. HOWEVER, THE RE IS NO JUSTIFICATION TO LEVY PENALTY ON THE OTHER ADDITION S SUSTAINED BY THE LD. CIT(A), WHICH HAVE BEEN DELETED BY THE TRIB UNAL. IN THIS VIEW OF THE MATTER, WE CONFIRM THE ORDER OF THE LD. CIT(A) IN CANCELLING THE PART PENALTY AND SET ASIDE THE REMAI NING ORDER OF THE LD. CIT(A) AND CANCEL THE PART PENALTY SUSTAINE D BY HIM. 5 ITA.NO.4020/DEL./2015 & ITA.NO.2247/DEL./2015 SHRI VIPUL GOEL, FARIDABAD. 6. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED AND APPEAL OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 02 ND JULY, 2018 VBP/- COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.
