Sanjaya Behera, Cuttack V. ACIT, Cuttack

ITA 413/CTK/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81466 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 15-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K AJAY KUMAR
• Assessee Lawyers: D DAS
• Section: 11

Judgement Text

I.T.A. NO S . 406 - 4 11 / CTK ./20 12 ASSESSMENT YEAR S : 20 01 - 20 02 TO 2006 - 2007 & ITA. NOS. 41 3 - 41 8/CTK/20 12 ASSESSMENT YEAR S : 2000 - 2001 & 200 2 - 200 3 TO 2006 - 2007 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI S .V. MEHROTRA (ACCOUNTANT MEMBER) , AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO S . 406, 407, 408, 409, 410 & 411 / CTK / 20 12 ASSESSMENT YEAR S : 200 0 - 200 1 TO 200 6 - 20 0 7 SATY ABRATA BEHERA, ......................................... .. .APP ELL ANT MANSINGHPATNA, CUTTACK, ORISSA [PAN : A CLPB 1332 K ] - VS. - ASSISTANT COMMISSIONER OF INCOME TAX , .... . RESPONDENT CIRCLE - 2(1), ARUNODATA NAGAR, CUTTACK & I.T.A. NO S . 413, 414, 415, 416, 417 & 418 / CTK / 20 12 ASSESSMENT YEAR S : 2000 - 2001 & 200 2 - 0 3 TO 200 6 - 07 SANJY A BEHERA,........................................... .APP ELL ANT MANSINGHPATNA, CUTTACK, ORISSA [PAN : ACKPB 3538 Q] - VS. - ASSISTANT COMMISSIONER OF INCOME TAX,.....RESPONDENT CIRCLE - 2(1), ARUNODATA NAGAR, CUTTACK APPEARANCES BY: SHRI D. DAS , A .R. , FOR THE ASSESSEE SHRI K. AJAY KUMAR , CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : OCTOBER 1 6 , 2 01 4 DATE OF PRONOUNCING THE O RDER : OCTOBER 20 , 201 4 I.T.A. NO S . 406 - 4 11 / CTK ./20 12 ASSESSMENT YEAR S : 20 01 - 20 02 TO 2006 - 2007 & ITA. NOS. 41 3 - 41 8/CTK/20 12 ASSESSMENT YEAR S : 2000 - 2001 & 200 2 - 200 3 TO 2006 - 2007 PAGE 2 OF 3 O R D E R AS PER BENCH : I.T.A. NO S . 406 TO 411 / CTK / 20 12 : THESE ARE APPEALS FILED BY SHRI SATYABRATA BEHERA AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), CUTTACK, ODISHA IN APPEAL NOS. 7 8 TO 83 / 10 - 11 D ATED 30 . 03 .20 12 FOR THE ASSESSMENT YEARS 200 1 - 0 2 TO 2006 - 07 RESPECTIVELY GAINST CONFIRMING THE LEVY OF PENALTIES UNDER SECTION 271(1)(C) OF THE ACT . 2. I.TA. NO S . 41 3 TO 418 / CTK / 20 12 : THESE ARE APPEALS FILED BY SHRI SA NJYA BEHERA AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), CUTTACK, ODISHA IN APPEAL NOS. 72 TO 77 / 10 - 11 DATED 30 . 03 .20 12 FOR THE ASSESSMENT YEARS 2000 - 01 AND 200 2 - 0 3 TO 2006 - 07 RESPECTIVELY AGAINST CONFIRMING THE LEVY OF PENALTIES UNDER SECTION 271(1)(C) OF THE ACT . 3. BOTH THE ASSESS E ES ARE BROTHERS AND THE ISSUES ARE BEING SUBSTANTIALLY SIMILAR ALL THE 12 APPEALS ARE BEING DISPOSED OF BY THIS COMMON ORDER. 4. SHRI D. DAS, ADVOCATE, REPRESENTED ON BEHALF OF THE ASSESSEES AND SHRI K. AJAY KUMAR, CIT (D.R.), REPRESENTED ON BEHALF OF THE REVENUE. 5. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD. A.R. THAT THESE ARE PENALTIES FOR THE ASSESSMENT YEARS 2001 - 02 TO 2006 - 07 IN THE CASE S OF TWO BROTHERS AND THE QUANTUM APPEALS ARE IN IT(SS)A. NOS. 33 TO 44/CTK/2009. IT WA S THE SUBMISSION THAT THESE PENALTIES ARE CONSEQUENTIAL TO THE QUANTUM APPEALS. IT WAS THE SUBMISSION THAT THE DECISION IN THE QUANTUM APPEALS WOULD HAVE BEARING ON THE PENALTY APPEALS. I.T.A. NO S . 406 - 4 11 / CTK ./20 12 ASSESSMENT YEAR S : 20 01 - 20 02 TO 2006 - 2007 & ITA. NOS. 41 3 - 41 8/CTK/20 12 ASSESSMENT YEAR S : 2000 - 2001 & 200 2 - 200 3 TO 2006 - 2007 PAGE 3 OF 3 6. IN REPLY, LD. CIT(D.R.) VEHEMENTLY SUPPORTED THE ORDER OF THE ASSE SSING OFFICER AND LD. CIT(APPEALS). 7. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS WE HAVE ALREADY RESTORED THE ISSUES IN THE QUANTUM APPEALS OF BOTH THE ASSESSE E S IN IT(SS)A. NOS. 33 TO 44/CTK/2009, THE ISSUES IN THESE APPEALS REGARDING THE LEVY OF PENA LT IES IS ALSO RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AFTER GIVING EFFECT TO THE ORDER OF THE TRIBUNAL IN THE QUANTUM APPEALS REFERRED TO SUPRA. THE ASSESSING OFFICER SHALL RE - ADJUDICATE THESE ISSUES AFTER GRANTING THE ASSESSEES A DEQUATE OPPORTUNITY TO PROVIDE THE EXPLANATION IN RESPECT OF THE PENALTY PROCEEDINGS. 8. IN THE RESULT, ALL THE APPEALS FILED BY BOTH THE ASSESSEES ARE ALLOWED FOR STATISTICAL PUPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER , 2014. SD/ - SD/ - S .V. MEHROTRA GEORGE MATHAN ( ACCOUNTANT MEMBER) ( JUDICIAL MEMBER) KOLKATA, THE 20 TH D AY OF OCTO BER , 201 4 COPIES TO : (1) THE ASSESSEE (2) THE DEPARTMENT (3) COMMISSIONER OF INC OME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL CUT TACK BENCH, CUTTACK LAHA/SR. P.S.