INCOME TAX OFFICER-23(3)(2), MUMBAI V. SANJAY J AHUJA, MUMBAI

ITA 4451/MUM/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5721 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 16-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARJU GARODIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J , MUMBAI BEFORE SHRI RAJENDRA , HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO . 4451 /MUM/201 7 (A.Y : 2010 - 11 ) INCOME TAX OFFICER 23(3)(2) ROOM NO. 118, 1 ST FLOOR, MATRU MANDIR, MUMBAI 400 007 V . SHRI SANJAY J. AHUJA 11, SHANHNAZ, 202, NEAR NEW INDIA BANK, S. V . ROAD, BANDRA (WEST), MUMBAI 400 050 PAN NO: ADEPA 2739 H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HARIDAS BHAT DEPARTMENT BY : SHRI ARJU GARODIA DATE OF HEARING : 28 .06.2018 DATE OF PRONOUNCEMENT : 11 .07 .2018 O R D E R PER C.N. PRASAD (JM) 1. THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 34 , MUMBAI DATED 09.03.2017 FOR THE ASSESSMENT YEAR 2010 - 11. 2. THE ONLY GRIEVANCE OF THE REVENUE IN ITS APPEAL IS THAT THE LD.CIT(A) DELETED THE PENALTY LEVIED U/S. 271(1)(C) OF THE ACT ON TH E GROUND THAT QUANTUM ADDITIONS/ DISALLOWANCE WERE DELETED BY THE HON'B LE ITAT VIDE 2 ITA NO.4451/MUM/2017 (A.Y: 2010 - 11) SHRI SANJAY J. AHUJA ORDER IN ITA.NO. 5731/MUM/2014 DATED 09.06.2016 FOR THE ASSESSMENT YEAR 2010 - 11 . 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT, IN THIS CASE THE HON'BLE BENCH HAD DELETED THE ADDITIONS/DISALLOWANCES MADE IN THE ASSESSMENT ORDER PASSED U/S. 1 43(3) OF THE ACT WHICH WAS THE BASIS FOR LEVYING THE PENALTY U/S. 271(1)(C) OF THE ACT. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE TRIBUNAL DELETED THE ADDITIONS/ DISALLOWANCE IN THE QUANTUM PROCEEDINGS THE PENALTY U/S. 271(1)(C) WILL NOT SU RVIVE AND T HEREFORE THE LD.CIT(A) HAS RIGHTLY DELETED THE PENALTY. LD. COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT THE APPEAL FILED BY THE REVENUE AGAINST ITAT ORDER IN DELETING THE ADDITIONS/DISALLOWANCES HAS BEEN REJECTED BY THE HON'BLE HIGH COURT. 4. LD. DR VEHEMENTLY SUPPORTED THE O RDER OF THE ASSESSING OFFICER. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF THE AUTHORITIES BELOW. IT IS THE FINDING OF THE LD.CIT(A) THAT THE TRIBUNAL HAD DELETED THE ADDITIONS/DISALLOWANCES MADE IN THE QUANTUM PROCEEDINGS BY THE COORDINATE BENCH IN ITA.NO. 5731/MUM/2014 DATED 0 9.12.2016 AND ALL THE ADDITIONS /DISALLOWANCES MAD E BY THE ASSESSING OFFICER AND AS CONFIRMED BY THE LD.CIT(A) STAND DELETED BY THE TRIBUNAL. THIS FINDING OF THE LD.CIT(A) HAS NOT BEEN DI SPUTED BY THE REVENUE . THEREFORE, WHEN 3 ITA NO.4451/MUM/2017 (A.Y: 2010 - 11) SHRI SANJAY J. AHUJA THE ADDITIONS /DISALLOWANCES WERE DELETED , THE PENALTY LEVIED U/S. 271(1)(C) ON SUCH ADDITIONS/ DISALLOWANCES CANNOT SURVIVE. HENCE THE LD.CIT(A) RIGHTLY DELETED THE PENALTY. THUS , WE CONFIRM THE ORDER OF THE LD.CIT(A ) IN DELETING THE PENALTY. GROUND RAISED BY THE REVENUE IS REJECTED. 6. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 11 TH JULY, 2018. SD/ - SD/ - (RAJENDRA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 11 / 07/2018 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER, (ASSTT. REGISTRAR) ITAT, MUM