Deputy Commissioner of Income Tax (Central)-II, Bhopal V. Shri Raju Perumal, Bhopal

ITA 424/Ind/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0517 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNEET KUMAR
• Assessee Lawyers: S S DESH
• Section: 271D; 271E

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.424/IND/2018 ASSESSMENT YEAR: 2014-15 DCIT(CENTRAL)-II BHOPAL / VS. SHRI RAJU PERUMAL, SIDDARTH MOUNT VIEW VILLAS, CHUNA BHATTI, BHOPAL ( APPELLANT ) ( RE VENUE ) PAN: ABZPP3789P REVENUE BY SHRI PUNEET KUMAR , SR. DR RESPONDENT BY SHRI S. S. DESHPANDE , CA DATE OF HEARING: 10.12.2019 DATE OF PRONOUNCEMENT: 12.12.2019 / O R D E R PER MANISH BORAD, A.M: THIS APPEAL AT THE INSTANCE OF REVENUE PERTAINING T O A.Y. 2014-15 IS DIRECTED AGAINST THE ORDER OF COMMISSION ER OF INCOME TAX(APPEALS)-3, BHOPAL, (IN SHORT CIT), DATED 28. 03.2018 WHICH IS ARISING OUT OF THE ORDER U/S 271D/271E OF THE INCOM E TAX ACT 1961(HEREINAFTER CALLED AS THE ACT) FRAMED ON 31. 05.2017 BY ACIT- (CENTRAL), BHOPAL. SHRI RAJU PERUMAL ITANO.424/IND/2018 2 2. THE REVENUE HAS RAISED FOLLOWING GROUNDS OF APPE AL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD. CIT(A) ERRED IN DELETING THE PENALTY LEVIED U/S 271D OF RS. 90,00,000/- OUT OF TOTAL PENALTY LEVIED U/S 271D OF RS.94,00,000/- BY T HE ADDL. CIT(CENTRAL), RANGE, BHOPAL FOR VIOLATION OF SECTION 26 9SS OF THE INCOME TAX ACT, 1961. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E, THE LD. CIT(A) ERRED IN DELETING THE PENALTY LEVIED U/S 271 E OF RS.90,00,000/- OUT OF TOTAL PENALTY LEVIED U/S 271E OF RS.94,00,000/- BY THE ADDL. CIT(CENTRAL), RANGE, BH OPAL FOR VIOLATION OF SECTION 269T OF THE INCOME TAX ACT, 19 61. 3. THE APPELLANT RESERVES HIS RIGHT TO ADD, AMEND O R ALTER THE GROUNDS OF APPEAL ON OR BEFORE THE DATE, THE APPEAL IS FINALLY HEARD FOR DISPOSAL. 3. FROM PERUSAL OF THE RECORDS AND THE GROUNDS WE O BSERVE THAT THE ISSUE RELATES TO PENALTY LEVIED U/S 271D & 271E OF THE ACT AT RS.90,00,000/- & RS.94,00,000/- BY THE LD. ASSESSI NG OFFICER IN THE CONSOLIDATED ORDER DATED 31.05.2017.AGAINST THE LEVY OF BOTH PENALTIES ASSESSEE HAD FILED SEPARATE APPEALS BEFOR E THE LD. CIT(A), WHO PASSED A CONSOLIDATED ORDER DATED 28.03.2018 DE LETING BOTH THE PENALTIES. 4. TECHNICALLY REVENUE SHOULD HAVE FILED SEPARATE A PPEALS CHALLENGING THE DELETION OF PENALTY U/S 271D & 271E OF THE ACT HOWEVER, THE REVENUE HAS FILED SINGLE APPEAL CHALLE NGING BOTH THE PENALTIES. THIS TECHNICAL DEFECT CANNOT BE CURED AT THIS STAGE. 5. THEREFORE, THE INSTANT APPEAL IS NOT MAINTAINABL E AND THUS LIABLE TO BE DISMISSED. BUT IN THE INTEREST OF JUSTICE REV ENUE IS GRANTED SHRI RAJU PERUMAL ITANO.424/IND/2018 3 LIBERTY TO FILE SEPARATE APPEALS IF IT INTENTS TO C HALLENGE THE LEVY OF PENALTY U/S 271D & 271E OF THE ACT HOWEVER, IT IS C LARIFIED THAT FOR THE PURPOSE OF COUNTING LIMITATION OF FILING OF FRE SH SEPARATE APPEALS PERIOD ELAPSED IN THE PRESENT PROCEEDING WOULD BE E XCLUDED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED AS NOT MAINTAINABLE AS PER THE TERMS INDICATED ABOVE. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 12 .12.2 019. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER INDORE; DATED : 12/12/2019 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR