Smt. Anita Juneja, New Delhi V. ITO, New Delhi

ITA 4533/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 4328 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 27-06-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 19-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C DANDAY
• Assessee Lawyers: RAJESH ARORA
• Section: 147

Judgement Text

ITA NO. 4533 /DEL/2014 ASSESSMENT YEAR: 200 4 - 05 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A BENCH NEW DELHI) BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER IN ITA NO. 453 3/DEL/2014 ASSESSMENT YEARS: 200 4 - 0 5 ANITA JUNEJA HOUSE NO. 17, FLOOR NO. 41, WEST PUNJABI BAGH , NEW DELHI VS. ITO WARD 25(3), NEW DELHI (APPLICANT) (RESPONDENT) (PAN: AA HPJ2126P ) ASSESSEE BY: SHRI RAJESH ARORA, CA REVENUE BY: SHRI R.C. DANDAY, SR. DR DATE OF HEARING 1 3 /09/2017 DATE OF PRONOUNCEMENT 03 / 1 0/2017 ORDER PER AMIT SHUKLA, JUDICIAL MEMBER: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST IMPUGNED ORDER DATED 30.05.2014, PASSED BY THE LD. CIT (APPEALS) - XXIV, NEW DELHI IN RELATION TO THE PENALTY PROCEEDINGS U/S 271(C) . THE ASSESSEE IS MAINLY AGGRIEVED BY THE LEVY OF PENALTY OF RS. 8,93,310/ - . 2. AT THE OUTSET, THE LD. COUNSEL SUBMITTED THAT IN THE QUANTUM PROCEEDINGS THE TRIBUNAL HAS QUASHED THE REOPENING OF THE ASSE SSME NT U/S 147 AND CONSEQUENTLY NO PENALTY CAN BE LEVIED WHEN THE QUANTUM ORDER ITSELF HAS BEEN QUASHED. PAGE 2 OF 3 3. THE LD. DR ALSO ADMITTED THAT THE ASSESSMENT ORDER ON THE BASIS OF WHICH IMPUGNED PENALTY PROCEEDINGS HAVE BEEN INITIATED AND HAVE BEEN QUASHED AND THEREFORE , PENALTY PROCEEDINGS ITSELF HAS BECOME INFRUCTUOUS. 4. IN VIEW OF THE AFORESAID FACT THAT THE IMPUGNED PENALTY PROCEEDINGS ARE ARISING OUT OF THE QUANTUM ASSESSMENT ORDER DATED 28.12.2011 PASSED U/S 147/143(3) AND WHENCE THE ASSESSMENT ORDER HAVE BEEN QUASHED ON THE GROUND THAT THE REOPENING ITSELF WAS INVALID , THEN PENALTY PROCEEDINGS AND LEVY OF PENALTY ARISING OUT OF SUCH ASSESSMENT PROCEEDINGS HAS NO LEGS TO STAND. ACCORDINGLY, THE PENALTY LEVIED FOR A SUM OF RS. 8,93,310/ - IS DELET ED. 5 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 . 10 .2017. SD/ - SD/ - ( O.P. KANT ) (AMIT SHUKLA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) DATED: 03 / 1 0 /2016 NARENDER COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI PAGE 3 OF 3 DATE 1. DRAFT DICTATED ON 1 3 .9.2017 2. DRAFT PLACED BEFORE AUTHOR 1 4 .9.2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 03.10.2017 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 03.10.2017 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.