Arvind Bansal, Delhi V. ACIT, New Delhi

ITA 4297/DEL/2013

• Counselvise Citation: 429720114 RSA 2013
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 16-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR
• Keywords: Non compliance
• Section: 142(1); 153A

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 A AA A : 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 NOS SS S. .. .4289/DEL/2013 TO 4291/DEL/2013 4289/DEL/2013 TO 4291/DEL/2013 4289/DEL/2013 TO 4291/DEL/2013 4289/DEL/2013 TO 4291/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEARS SS S : : : : 2004 2004 2004 2004- -- -05 TO 2006 05 TO 2006 05 TO 2006 05 TO 2006- -- -07 0707 07 MS. ANITA BINDAL, MS. ANITA BINDAL, MS. ANITA BINDAL, MS. ANITA BINDAL, K KK K- -- -1/32, MOD 1/32, MOD 1/32, MOD 1/32, MODEL TOWN EL TOWN EL TOWN EL TOWN- -- -II, II,II, II, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : PAN : PAN : PAN : AAOPB2196E. AAOPB2196E. AAOPB2196E. AAOPB2196E. 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- -- -5, 5,5, 5, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) ITA NOS.4292/DEL/2013 TO 4294/DEL/2013 ITA NOS.4292/DEL/2013 TO 4294/DEL/2013 ITA NOS.4292/DEL/2013 TO 4294/DEL/2013 ITA NOS.4292/DEL/2013 TO 4294/DEL/2013 ASSESSMENT YEARS : 2008 ASSESSMENT YEARS : 2008 ASSESSMENT YEARS : 2008 ASSESSMENT YEARS : 2008- -- -09 TO 2010 09 TO 2010 09 TO 2010 09 TO 2010- -- -11 1111 11 SHRI ASHOK GUPTA, SHRI ASHOK GUPTA, SHRI ASHOK GUPTA, SHRI ASHOK GUPTA, 1 11 1/A/62/B, 1 /A/62/B, 1 /A/62/B, 1 /A/62/B, 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, ASHOK VIHAR ASHOK VIHAR ASHOK VIHAR ASHOK VIHAR- -- -1, 1,1, 1, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 052. 110 052. 110 052. 110 052. PAN : PAN : PAN : PAN : AARPG6066D. AARPG6066D. AARPG6066D. AARPG6066D. 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- -- -5, 5,5, 5, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) ITA NOS.4295/DEL/2013 TO 4297/DEL/2013 ITA NOS.4295/DEL/2013 TO 4297/DEL/2013 ITA NOS.4295/DEL/2013 TO 4297/DEL/2013 ITA NOS.4295/DEL/2013 TO 4297/DEL/2013 ASSESSMENT YEARS : 2007 ASSESSMENT YEARS : 2007 ASSESSMENT YEARS : 2007 ASSESSMENT YEARS : 2007- -- -08 T 08 T 08 T 08 TO 2009 O 2009 O 2009 O 2009- -- -10 1010 10 SHRI ARVIND BANSAL, SHRI ARVIND BANSAL, SHRI ARVIND BANSAL, SHRI ARVIND BANSAL, 1155, SECTOR B 1155, SECTOR B 1155, SECTOR B 1155, SECTOR B- -- -1, 1,1, 1, VASANT KUNJ, VASANT KUNJ, VASANT KUNJ, VASANT KUNJ, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AACPB9936C. PAN : AACPB9936C. PAN : AACPB9936C. PAN : AACPB9936C. 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- -- -5, 5,5, 5, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANTS BY : SHRI RAJ KUMAR GUPTA, CA. RESPONDENT BY : MS. Y. KAKKAR, SR.DR. ORDER ORDER ORDER ORDER PER BENCH PER BENCH PER BENCH PER BENCH : : : : ITA NO.4289/DEL/2013 : ITA NO.4289/DEL/2013 : ITA NO.4289/DEL/2013 : ITA NO.4289/DEL/2013 : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT(A)-XXXI, NEW DELHI DATED 30 TH APRIL, 2013 FOR THE AY 2004- 05. ITA-4289 TO 4297/D/2013 2 2. THE ONLY GROUND RAISED BY THE ASSESSEE IS AGAINS T THE LEVY OF PENALTY UNDER SECTION 271(1)(B) OF THE INCOME-TAX A CT, 1961 AMOUNTING TO ` 10,000/-. 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL PLACED BEFORE US. THE ASSESSING OFFICER HAS LEVIED THE PE NALTY OF ` 10,000/- UNDER SECTION 271(1)(B) FOR THE ALLEGED FAILURE OF THE ASSESSEE TO COMPLY WITH THE PROVISIONS OF SECTION 142(1) OF THE INCOME-TAX ACT. THE RELEVANT FACTS RECORDED AT PAGE 1 PARAGRAPH 2 O F THE PENALTY ORDER READ AS UNDER:- 2. THEREAFTER, A NOTICE UNDER SECTION 153A OF THE INCOME TAX ACT, 1961 WAS ISSUED AND SERVED 16-12-20 10. THEREAFTER, A NOTICE UNDER SECTION 142(1) WAS ISSUE D, CALLING FOR SOME INFORMATION. NO RETURN/REPLY WAS SUBMITTED BY THE ASSESSEE TILL DATE. ON 04-10-2011 A NOTICE UNDER SECTION 271(1)(B) OF THE INCOME TAX AC T, 1961 WAS 12-10-2011. NONE ATTENDED NOR WAS ANY REPLY FI LED BY THE ASSESSEE ON THE DATE OF HEARING. THIS SHOWS TH E NON COMPLIANT ATTITUDE OF THE ASSESSEE. 4. FROM THE ABOVE, IT IS EVIDENT THAT THE ASSESSING OFFICER HAS SIMPLY MENTIONED THAT A NOTICE UNDER SECTION 142(1) WAS ISSUED CALLING FOR SOME INFORMATION. NO RETURN/REPLY WAS SUBMITTE D BY THE ASSESSEE TILL DATE. THUS, THE ASSESSING OFFICER HAS NOT EVE N MENTIONED THE DATE OF THE ISSUE OF NOTICE UNDER SECTION 142(1), THE DA TE OF SERVICE OF SUCH NOTICE UPON THE ASSESSEE AND THE DATE BY WHICH THE ASSESSEE WAS SUPPOSED TO COMPLY WITH AND WHAT WAS THE INFORMATIO N WHICH IS BEING SOUGHT FROM THE ASSESSEE. IN THE PENALTY PROCEEDIN GS, THE ASSESSING OFFICER HAS TO CLEARLY ESTABLISH THE DEFAULT BEING COMMITTED BY THE ASSESSEE. IN THE ABSENCE OF ANY DETAILS, THE PENAL TY ORDER IS VAGUE AND SUCH PENALTY CANNOT BE SUSTAINED. ACCORDINGLY, THE PENALTY OF ` 10,000/- LEVIED UNDER SECTION 271(1)(B) OF THE ACT IS CANCELLED. ITA-4289 TO 4297/D/2013 3 ITA NOS.4290 TO 4297/DEL/20 ITA NOS.4290 TO 4297/DEL/20 ITA NOS.4290 TO 4297/DEL/20 ITA NOS.4290 TO 4297/DEL/2013 : 13 : 13 : 13 : 5. AT THE TIME OF HEARING BEFORE US, BOTH THE PARTI ES AGREED THAT THE FACTS IN ALL THE OTHER APPEALS I.E. ITA NOS.4290 TO 4297/DEL/2013 ARE IDENTICAL TO THE FACTS IN ITA NO.4289/DEL/2013. FO R THE DETAILED DISCUSSION IN PARAGRAPHS 3 & 4 ABOVE, THE PENALTY O RDERS CANNOT BE SUSTAINED. THE SAME ARE CANCELLED. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 10 TH 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 P VICE P VICE P VICE PRESIDENT RESIDENT RESIDENT RESIDENT DATED : 10.01.2014 VK. COPY FORWARDED TO: - 1. APPELLANTS : MS. ANITA BINDAL, K MS. ANITA BINDAL, K MS. ANITA BINDAL, K MS. ANITA BINDAL, K- -- -1/32, MODEL TOWN 1/32, MODEL TOWN 1/32, MODEL TOWN 1/32, MODEL TOWN- -- -II, II,II, II, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. SHRI ASHOK GUPTA, 1/A/62/B, 1 SHRI ASHOK GUPTA, 1/A/62/B, 1 SHRI ASHOK GUPTA, 1/A/62/B, 1 SHRI ASHOK GUPTA, 1/A/62/B, 1 ST STST ST FLOOR, FLOOR, FLOOR, FLOOR, ASHOK VIHAR ASHOK VIHAR ASHOK VIHAR ASHOK VIHAR- -- -1, NEW DELHI 1, NEW DELHI 1, NEW DELHI 1, NEW DELHI 110 052. 110 052. 110 052. 110 052. SHRI ARVIND BANSAL, 1155, SECTOR B SHRI ARVIND BANSAL, 1155, SECTOR B SHRI ARVIND BANSAL, 1155, SECTOR B SHRI ARVIND BANSAL, 1155, SECTOR B- -- -1, 1,1, 1, VASANT KUNJ, NEW VASANT KUNJ, NEW VASANT KUNJ, NEW VASANT KUNJ, NEW DELHI. DELHI. DELHI. DELHI. 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- -- -5, NEW DELHI. 5, NEW DELHI. 5, NEW DELHI. 5, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR