Shivaansh Advertising and Publications (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 4239/DEL/2013

• Counselvise Citation: 423920114 RSA 2013
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 11-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RENUKA JAIN GUPTA
• Assessee Lawyers: B K DHINGRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .4239/DEL/2013 4239/DEL/2013 4239/DEL/2013 4239/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2009 2009 2009 2009- -- -10 1010 10 M/S SHIVAANSH ADVERTISING M/S SHIVAANSH ADVERTISING M/S SHIVAANSH ADVERTISING M/S SHIVAANSH ADVERTISING AND PUBLICATIONS (P) LTD., AND PUBLICATIONS (P) LTD., AND PUBLICATIONS (P) LTD., AND PUBLICATIONS (P) LTD., (NOW K (NOW K (NOW K (NOW KNOWN AS BERT NOWN AS BERT NOWN AS BERT NOWN AS BERT MARKETING PVT.LTD.), MARKETING PVT.LTD.), MARKETING PVT.LTD.), MARKETING PVT.LTD.), THROUGH BERT MARKETING THROUGH BERT MARKETING THROUGH BERT MARKETING THROUGH BERT MARKETING PRIVATE LIMITED, PRIVATE LIMITED, PRIVATE LIMITED, PRIVATE LIMITED, RZF RZF RZF RZF- -- -7, VIJAY ENCLAVE, 7, VIJAY ENCLAVE, 7, VIJAY ENCLAVE, 7, VIJAY ENCLAVE, DWARKA PURI, DWARKA PURI, DWARKA PURI, DWARKA PURI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 045. 110 045. 110 045. 110 045. PAN : AAKCS9764N. PAN : AAKCS9764N. PAN : AAKCS9764N. PAN : AAKCS9764N. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -21, 21, 21, 21, JHANDEWALAN EXTENSION, JHANDEWALAN EXTENSION, JHANDEWALAN EXTENSION, JHANDEWALAN EXTENSION, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 055. 110 055. 110 055. 110 055. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B.K. DHINGRA, CA. RESPONDENT BY : SMT. RENUKA JAIN GUPTA, SR.DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A)-II, NEW DELHI DATED 14 TH MAY, 2013 FOR THE AY 2009-10. 2. THE ONLY GROUND RAISED BY THE ASSESSEE IS AGAINS T LEVY OF PENALTY OF ` 10,000/- LEVIED UNDER SECTION 271(1)(B) OF THE INCO ME-TAX ACT, 1961. 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL PLACED BEFORE US. THE PENALTY HAD BEEN LEVIED BY THE ASSE SSING OFFICER FOR NON-COMPLIANCE OF THE NOTICE DATED 8.11.2010. FROM THE ASSESSMENT ORDER, IT IS EVIDENT THAT THE NOTICE UNDER SECTION 142(1)/143(2) DATED 8.11.2010 ALONGWITH THE DETAILED QUESTIONNAIRE WAS ISSUED FIXING THE CASE FOR 18.11.2010. THESE DETAILS HAVE BEEN MENTI ONED BY THE ITA-4239/DEL/2013 2 ASSESSING OFFICER IN PARAGRAPH 2 PAGE 1 OF THE ASSE SSMENT ORDER. THUS, TOTAL TEN DAYS TIME WAS ALLOWED FROM THE DAT E OF ISSUE OF THE NOTICE. IN THE ASSESSMENT ORDER, THE ASSESSING OFF ICER HAS NOT MENTIONED THE DATE ON WHICH SUCH NOTICE WAS SERVED UPON THE ASSESSEE. THEREFORE, IN OUR OPINION, THE TIME OF L ESS THAN TEN DAYS ALLOWED BY THE ASSESSING OFFICER FOR COMPLYING WITH THE DETAILED QUESTIONNAIRE CANNOT BE SAID TO BE A SUFFICIENT TIM E BEING ALLOWED TO THE ASSESSEE AND, THEREFORE, FAILURE OF THE ASSESSE E TO COMPLY WITH SUCH NOTICE CANNOT BE SAID TO BE A DEFAULT WHICH MA Y JUSTIFY THE LEVY OF PENALTY UNDER SECTION 271(1)(B) OF THE ACT. ACCORD INGLY, THE SAME IS CANCELLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. DECISION PRONOUNCED IN THE OPEN COURT ON 3 RD JANUARY, 2014. SD/- SD/- ( (( (I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 03.01.2014 VK. COPY FORWARDED TO: - 1. APPELLANT : M/S S M/S S M/S S M/S SHIVAANSH ADVERTISING AND PUBLICATIONS (P) LTD. , HIVAANSH ADVERTISING AND PUBLICATIONS (P) LTD., HIVAANSH ADVERTISING AND PUBLICATIONS (P) LTD., HIVAANSH ADVERTISING AND PUBLICATIONS (P) LTD., (NOW KNOWN AS BERT MARKETING PVT.LTD.), (NOW KNOWN AS BERT MARKETING PVT.LTD.), (NOW KNOWN AS BERT MARKETING PVT.LTD.), (NOW KNOWN AS BERT MARKETING PVT.LTD.), THROUGH BERT MARKETING PRIVATE LIMITED, THROUGH BERT MARKETING PRIVATE LIMITED, THROUGH BERT MARKETING PRIVATE LIMITED, THROUGH BERT MARKETING PRIVATE LIMITED, RZF RZF RZF RZF- -- -7, VIJAY ENCLAVE, 7, VIJAY ENCLAVE, 7, VIJAY ENCLAVE, 7, VIJAY ENCLAVE, DWARKA PURI, DWARKA PURI, DWARKA PURI, DWARKA PURI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 045. 110 045. 110 045. 110 045. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -21 2121 21, JHANDEWALAN EXTENSION, , JHANDEWALAN EXTENSION, , JHANDEWALAN EXTENSION, , JHANDEWALAN EXTENSION, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 055. 110 055. 110 055. 110 055. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR