ACIT-1(1), Indore, Indore V. Life Care International, Indore

ITA 411/Ind/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5591 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 29-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 411/Ind/2023 Assessment Year : 2011-12 Assistant Commissioner of Income-tax, 1(1), Indore. बनाम/ Vs. Life Care International, 37-38, Lasudia Mori, Dewas Naka, Indore. (Assessee/Appellant) (Revenue/Respondent) PAN: AABFL5181G Assessee by Shri S.N.Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of H earing 24.07.2024 Date of P ronoun cement 26.07.2024 आदेश / O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 07.09.2023 passed by learned CIT(A), NFAC, Delhi [“CIT(A)”] which in turn arises out of penalty-order dated 30.03.2019 passed by learned ITO-3(1), Indore [“AO”] u/s 271(1)(c) of Income- tax Act, 1961 [“the Act”] for assessment-year [“AY”] 2011-12, the revenue has filed this appeal on the grounds mentioned in Form No. 36. 2. Heard the learned Representatives of both sides and case-record perused. ACIT,Indore vs. Life Care International, Indore ITA No.411/Ind/2023 Assessment Year 2011-12 2 3. The background facts leading to this appeal are such that the assessment of relevant AY 2011-12 under consideration was completed by AO by way of scrutiny assessment u/s 143(3) after making certain additions. Thereafter, the AO passed penalty-order u/s 271(1)(c) on 30.03.201915.03.2019 imposing a penalty of Rs. 1,02,17,000/- qua the additions made in assessment. Against assessment-order, the assessee went in appellate proceedings upto ITAT, Indore in ITA No. 335 to 337/Ind/2018 and the ITAT has already decided assessee’s appeal on 01.09.2021 and deleted all additions made in assessment. The assessee also went in separate appeal against penalty-order whereupon the CIT(A) has deleted penalty by concluding thus: “Since the quantum on which the penalty under section 271(1)(c) was levied has been deleted by Hon’ble ITAT, penalty u/s 271(1)(c) of the Act has no basis and is held as ab initio void.” Now, the revenue has come in next appeal assailing the order of CIT(A). 4. Ld. DR for revenue fairly agreed that there is no mistake in the order of CIT(A). It appears that the revenue has filed this appeal only to keep the issue alive but there is no merit in the grounds raised by revenue. Faced with this situation, we are inclined to dismiss this appeal being devoid of any merit. ACIT,Indore vs. Life Care International, Indore ITA No.411/Ind/2023 Assessment Year 2011-12 3 5. Resultantly, this appeal is dismissed. Order pronounced in open court on 26.07.2024. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 26.07.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore