Rubinder Kaur Kochar, New Delhi V. DCIT, Central Circle- 29, New Delhi

ITA 4147/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0659 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 22-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Assessee Lawyers: PRASHANT MISSH RA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEM BER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO.-4147/DEL/2017 ASSESSMENT YEAR: 2012-13 SMT. RABINDER KAUR KOCHAR B-11, CHIRAG ENCLAVE NEW DELHI 110048 PAN : AIZPK8914C VS . DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-29, NEW DELHI APPELLANT RESPONDENT ASSESSEE BY : SH. PRASHANT MISSH RA, CA REVENUE BY : SMT. SULEKHA VERMA , CIT-DR ORDER PER ANADEE NATH MISSHRA, J.M.: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 24.03.2017 PASSED BY THE LD. CIT (APPEALS)-30 , NEW DELHI FOR ASSESSMENT YEAR 2012-13. 2. FOLLOWING GROUNDS OF APPEAL HAVE BEEN RAISED IN THIS APPEAL : 1. ACTION OF COMMISSIONER OF INCOME TAX (A) IN CONFIRMING PENALTY U/S 271AAA OF RS. 13,39,855/- AS IMPOSED BY THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 29 NEW DELHI IS UNJUST, ILLEGAL, ARBITRARY AND AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE. 2 ITA NO. 4147/DEL/2017 (SMT. RABINDER KAUR KOCHAR) 2. THE ASSESSEE CRAVES TO ADD, AMEND, ALTER, SUBMIT AND WITHDRAW ANY GROUND BEFORE THE APPEAL IS HEARD. 2. IN THIS APPEAL THE DISPUTED ISSUE RELATES TO PEN ALTY LEVIED BY THE ASSESSING OFFICER U/S 271AAA, VIDE OR DER DATED 15.02.2016 WHICH WAS CONFIRMED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-30, NEW DELHI [CIT(A)FOR SHORT] VIDE HIS IMPUGNED ORDER DATED 24. 03.2017. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE AFORESAID IMPUGNED APPELLATE ORDER DATED 24.03. 2017 OF THE LD. CIT(A). AT THE TIME OF HEARING BEFORE US TH E LD. AUTHORISED REPRESENTATIVE (AR FOR SHORT) FOR THE AS SESSEE INFORMED THAT THE QUANTUM APPEAL CORRESPONDING TO T HE PENALTY LEVIED BY THE ASSESSING OFFICER HAS BEEN SE T ASIDE TO THE FILE OF THE LD. CIT(A) VIDE ORDER DATED 19.06.2 018 OF CO- ORDINATE BENCH OF ITAT DELHI IN ASSESSEES APPEAL V IDE ITA NO. 2760, 2761/ DEL/ 2015 FOR ASSESSMENT YEAR 2012- 13. IN VIEW OF FOREGOING, THE LD. AR FOR THE ASSESSEE S UBMITTED THAT THE ISSUE REGARDING PENALTY U/S 271AAA OF INCO ME TAX ACT, WHICH IS THE SUBJECT MATTER OF THE PRESENT APP EAL, MAY ALSO BE SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR FRESH ORDER. THE LD. CIT-DR APPEARING FOR REVENUE, AGREED WITH T HE 3 ITA NO. 4147/DEL/2017 (SMT. RABINDER KAUR KOCHAR) SUBMISSION OF THE LD. AR FOR THE ASSESSEE THAT THE ISSUE IN DISPUTE IN THE PRESENT APPEAL REGARDING PENALTY U/S 271AAA OF INCOME TAX ACT MAY BE SET ASIDE TO THE FI LE OF LD. CIT(A) FOR FRESH ORDERS. 3. IN VIEW OF THE FOREGOING, AND AS BOTH SIDES HAVE AGREED TO THIS AT THE TIME OF HEARING BEFORE US, THE ISSUE IN DISPUTE IN THE PRESENT APPEAL BEFORE US REGARDING LEVY OF P ENALTY U/S 271AAA OF IT ACT IS SET ASIDE AND RESTORED TO T HE FILE OF THE LD. CIT(A) FOR FRESH ORDER ALONG WITH, OR AFTER THE ORDER IS PASSED BY LD. CIT(A) IN QUANTUM APPEAL WHICH HAS ALREADY BEEN RESTORED TO THE FILE OF THE LD. CIT(A) VIDE AFORESAID ORDER DATED 19.06.2018 OF CO-ORDINATE BEN CH OF ITAT DELHI. THIS APPEAL IS DISPOSED OFF IN ACCORDAN CE WITH AFORESAID DIRECTIONS FOR STATISTICAL PURPOSES. 4. APPEAL IS PARTLY ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED IN THE OPEN COURT ON 20/12/2019. SD/- SD/- (AMIT SHUKLA) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20/12/2019 *BR* 4 ITA NO. 4147/DEL/2017 (SMT. RABINDER KAUR KOCHAR) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 12.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 5 ITA NO. 4147/DEL/2017 (SMT. RABINDER KAUR KOCHAR)