Harvinder Singh Jaggi, New Delhi V. ACIT, New Delhi

ITA 454/DEL/2013

• Counselvise Citation: 45420114 RSA 2013
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 24-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Assessee Lawyers: J S KOCHAR; UDAIBIR SINGH

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 C CC C : 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 CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NOS SS S. .. .452/DEL/2013 452/DEL/2013 452/DEL/2013 452/DEL/2013 TO 455/DEL/201 TO 455/DEL/201 TO 455/DEL/201 TO 455/DEL/2013 33 3 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 SHRI HARVINDER SINGH JAGGI, SHRI HARVINDER SINGH JAGGI, SHRI HARVINDER SINGH JAGGI, SHRI HARVINDER SINGH JAGGI, D DD D- -- -13B, E 13B, E 13B, E 13B, EAST OF KAILASH, AST OF KAILASH, AST OF KAILASH, AST OF KAILASH, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. PAN : AAEPJ2007N. PAN : AAEPJ2007N. PAN : AAEPJ2007N. PAN : AAEPJ2007N. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -22(1), 22(1), 22(1), 22(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J.S. KOCHAR, CA AND SHRI UDAIBIR SINGH, ADVOCATE. RESPONDENT BY : SHRI SATPAL SINGH, SR.DR. ORDER ORDER ORDER ORDER PER PER PER PER BENCH BENCH BENCH BENCH : : : : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXII, NEW DELHI DATED 30 TH OCTOBER, 2012 FOR THE AY 2008-09. 2. IN ALL THESE APPEALS, THE ONLY GROUND RAISED IS AGAINST LEVY OF PENALTY UNDER SECTION 271(1)(B) OF THE INCOME-TAX A CT, 1961 AMOUNTING TO ` 10,000/-. 3. WE HAVE HEARD THE SUBMISSIONS MADE BY BOTH THE S IDES AND PERUSED THE MATERIAL PLACED BEFORE US. IN AY 2008- 09, THE ASSESSING OFFICER LEVIED FOUR PENALTIES OF ` 10,000/- EACH UNDER SECTION 271(1)(B) ON THE GROUND THAT THE ASSESSEE DID NOT COMPLY WITH THE NOTICE ISSUED UNDER SECTION 142(1). SINCE THE FACTS IN ALL THE F OUR APPEALS ARE IDENTICAL, WE SHALL DISCUSS HEREIN THE FACTS RELATI NG TO ITA NO.452/DEL/2012. THE ASSESSING OFFICER LEVIED THE PENALTY UNDER SECTION 271(1)(B) VIDE ORDER DATED 18.11.2010 FOR T HE ASSESSEES FAILURE TO COMPLY WITH THE NOTICE UNDER SECTION 142 (1) DATED ITA-452 TO 455/DEL/2013 2 26.10.2010. THE COPY OF THE NOTICE IS PLACED AT PA GE 12 OF THE ASSESSEES PAPER BOOK AND, FOR READY REFERENCE, THE XEROX COPY OF THE SAME IS ATTACHED ALONG WITH THIS ORDER AS ANNEXURE ANNEXURE ANNEXURE ANNEXURE- -- -1 11 1 . FROM THE ABOVE, IT IS EVIDENT THAT THE NOTICE HAD THREE PARAGRAPHS. IN THE PRINTED PROFORMA OF THE NOTICE, THERE IS INSTRUCTION TO THE OFFICER TO STRIKE OUT ITEMS NOT APPLICABLE . HOWEVER, NONE OF THE PARAGRAPHS HAS BEEN STROKED OUT. SUB-PARA (C) WHERE THE DATE AND PLACE OF HEARING IS MENTIONED READS AS FURNISH IN WRITING AND VERIFIED IN THE PRESCRIBED MANNER INFORMATION CALLED FOR AS PER ANNEXURES AND ON THE POINTS OR MATTERS SPECIFIED THERE IN BEFORE ME AT MY OFFICE A T ROOM NO.G-301, D-BLOCK, VIKAS BHAWAN ON 03/11/2010 AT 11.30 AM. . A STATEMENT HAS BEEN MADE BY THE LEARNED COUNSEL AT THE BAR THAT AL ONGWITH THE SAID NOTICE, THERE WAS NO ANNEXURE SPECIFYING THE POINTS OR MATTERS ON WHICH THE ASSESSEE WAS SUPPOSED TO FILE THE EXPLANA TION. ON THESE FACTS, IN OUR OPINION, THE NOTICE IS A VAGUE NOTICE AND, WHEN NO SPECIFIC INFORMATION WAS CALLED, WHAT COMPLIANCE IS EXPECTED FROM THE ASSESSEE IS NOT MENTIONED, THEN IF THE ASSESSEE HAD NOT APPEARED ON THE DATE OF HEARING, IT CANNOT BE SAID THAT THE ASS ESSEE COMMITTED A DEFAULT LIABLE FOR PENALTY UNDER SECTION 271(1)(B). CONSIDERING THE FACTS OF THE CASE, WE ARE OF THE OPINION THAT IT IS NOT A FIT CASE FOR LEVY OF PENALTY UNDER SECTION 271(1)(B) OF THE ACT. THE SAME IS CANCELLED. 4. SINCE THE FACTS IN RESPECT OF OTHER PENALTIES WH ICH ARE CHALLENGED VIDE ITA NOS.453 TO 455/DEL/2012 ARE IDENTICAL, WE CANCEL THE SAME ALSO. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER, 2013. SD/- SD/- ( (( (CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG CHANDRA MOHAN GARG) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 29.11.2013 VK. ITA-452 TO 455/DEL/2013 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI HARVINDER SINGH JAGGI, SHRI HARVINDER SINGH JAGGI, SHRI HARVINDER SINGH JAGGI, SHRI HARVINDER SINGH JAGGI, D DD D- -- -13B, EAST OF KAILASH, 13B, EAST OF KAILASH, 13B, EAST OF KAILASH, 13B, EAST OF KAILASH, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -22(1), NEW DELHI. 22(1), NEW DELHI. 22(1), NEW DELHI. 22(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-452 TO 455/DEL/2013 4