Smt. Surinder Kaur, Kanpur V. Dy. Commissioner Of Income Tax, Kanpur

ITA 434/LKW/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0550 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-03-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 10-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNIT KUMAR
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO. 434 /LKW/201 3 ASSESSMENT YEAR:200 5 - 20 06 SMT SURINDER KAUR, 11E, ANAND COTTAGE, MOTI VIHAR, SARVODAYA NAGAR, KANPUR PAN:ABAPK7127R VS. D.C.I.T.O. CENTRAL CIRCLE - 1, KANPUR (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI ASHISH JAISWAL, ADVOCATE RE VENUE BY SHRI PUNIT KUMAR, SR. DR DATE OF HEARING 30 /0 3 /201 5 DATE OF PRONOUNCEMENT 2 1 /0 4 /201 5 O R D E R PER A. K. GARODIA, A.M. T HIS IS ASSESSEE S APPEAL DIRECTED AGAINST THE ORDER OF LEARNED CIT (A) I KANPUR DATED 04 .0 3 .201 3 FOR A.Y. 200 5 20 06 . 2. THE ONLY GRIEVANCE OF THE REVENUE IS REGARDING PENALTY OF RS. 5,00,000/ - IMPOSED BY THE A.O. U/S 271 (1) (C) . 3 . LEARNED A .R. OF THE ASSESSEE SUBMITTED THAT IN QUANTUM PROCEEDINGS, THE TRIBUNAL HAS SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND RESTORED THE MATTER TO THE FILE OF THE LEARNED CIT (A) FOR FRESH DECISION. HE A LSO SUBMITTED THE TRIBUNAL ORDER IN ITA NO. 213/L/2009 DATED 19.01.2010 IS AVAILABLE ON PAGES 19 TO 30 OF THE PAPER BOOK. HE DRAWN OUR ATTENTION TO PARA 6 OF THE TRIBUNAL ORDER. LEARNED DR OF THE REVENUE SUPPORTED THE PENALTY ORDER . 2 4 . WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE ARE OF THE CONSIDERED OPINION THAT SINCE THE ISSUE IN QUANTUM PROCEEDINGS HAS NOT ATTAINED FINALITY, THE PENALTY ISSUE CANNOT BE DECIDED . WE, THEREFORE, RESTORE THE MATTER BACK TO LEARNED CIT (A) FOR FRESH DECI SION AFTER PASSING FRESH ORDER IN QUANTUM PROCEEDINGS AS DIRECTED BY THE TRIBUNAL. NEEDLESS TO SAY, HE SHOULD PROVIDE ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ( ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 1 /0 4 /201 5 *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR