Asha Ram Goyal, Meerut V. ITO, Ward- 1(1), Meerut

ITA 4655/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3528 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 22-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER ITA NO.1717/DEL/2015 ASSESSMENT YEAR: 2008-09 M/S. P. M. BUILDWELL PVT. LTD. 34, SUKHDEV VIHAR, NEW DELHI -1100225 PAN NO. AAECP0672J VS ITO WARD 14 (1) NEW DELHI (APPELLANT) (RESPONDENT) ITA NO.3883/DEL/2018 ASSESSMENT YEAR: 2008-09 M/S. P. M. BUILDWELL PVT. LTD. 34, SUKHDEV VIHAR, NEW DELHI -1100225 PAN NO. AAECP0672J VS ITO WARD 14 (1) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. ABHISHEK MATHUR, CA RESPONDENT BY SH. S. L. ANURAGI, SR. DR DATE OF HEARING: 18/02/2019 DATE OF PRONOUNCEMENT: 21 /0 2 /201 9 ORDER PER R.K. PANDA, AM: 1. ITA NO.1717/DEL/2015 FILED BY THE ASSESSEE IS DI RECTED AGAINST THE ORDER DATED 18.02.2014 OF THE CIT(A)-XV II, NEW DELHI RELATING TO A. Y. 2008-09. ITA NO.3883/DEL/2015 FI LED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 28.02. 2018 OF THE CIT(A)-XVI, NEW DELHI RELATING TO A. Y. 2008-09. F OR THE SAKE OF 2 CONVENIENCE THESE APPEALS WERE HEARD TOGETHER AND A RE BEING DISPOSED OF BY THIS COMMON ORDER. 2. THE ASSESSEE IN VARIOUS GROUNDS OF THE ABOVE APP EALS HAS CHALLENGED THE EXPARTE ORDER OF THE CIT(A) IN UPHOL DING THE ORDERS OF THE ASSESSING OFFICER. ITA NO.1717/DEL/2015 (A. Y. 2008-09) 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WANTS TO WITHDRAW THIS APPEAL FILED BY HIM FOR WHICH THE LD. DR HAS NO OBJECTION. IN VIEW OF THE ABOVE SUBM ISSIONS MADE BY LD. COUNSEL FOR THE ASSESSEE ITA NO. 1717/DEL/20 15 IS DISMISSED AS WITHDRAWN. ITA NO.3883/DEL/2015 ( A. Y. 2008-09) 4. THE ASSESSEE IN THE GROUNDS OF APPEAL HAS CHALLE NGED THE ORDER OF THE CIT(A) IN SUSTAINING THE PENALTY OF RS . 4,72,770/- LEVIED BY THE ASSESSING OFFICER U/S 271 (1) (C) OF THE IT ACT. 5. THE LD. COUNSEL FOR THE ASSESSE AT OUTSET DREW T HE ATTENTION OF THE BENCH TO THE GROUND NO.2 OF THE APPEAL WHICH READS AS UNDER :- 2. THAT THE LD. ITO HAS ERRED IN LAW AS MUCH AS ON THE FACTS OF THE CASE IN IMPOSING THE IMPUGNED PENALTY OF RS. 4,27,770/- U/S 271 (1) (C) OF THE IT ACT FOR THE ALLEGED CONCEALME NT OF INCOME BY WAY OF FURNISHING ALLEGED INACCURATE PARTICULARS OF ITS INCOME. HE HAS FAILED TO APPRECIATE THAT FROM EITHER OF TWO, ONLY ON E CAN BE OPTED/ SELECTED WHETHER THE APPELLANT HAS CONCEALED THE INC OME OR FURNISHED INACCURATE PARTICULARS OF INCOME, THEREFO RE, THE PENALTY ORDER PASSED BY THE LD. AO IS BAD LAW. 6. HE SUBMITTED THAT THE CIT(A) HAS NOT DECIDED THE ABOVE LEGAL GROUND RAISED BEFORE HIM. THEREFORE, HE HAS NO OBJ ECTION IF THIS 3 MATTER IS RESTORED BACK TO THE FILE OF THE CIT(A) W ITH THE DIRECTION TO ADJUDICATE THE SAME. 7. THE LD. DR HAS NO OBJECTION FOR RESTORATION OF T HIS APPEAL TO THE FILE OF THE LD.CIT(A) FOR THE LIMITED PURPOSE O F ADJUDICATING THE GROUND OF APPEAL NO.2 RAISED BEFORE HIM. 8. AFTER HEARING BOTH THE SIDES I FIND THE ASSESSEE HAS TAKEN A LEGAL GROUND BEFORE THE CIT(A) CHALLENGING THE LEVY OF PENALTY IN THIS CASE U/S 271(1) (C) OF THE IT ACT. HOWEVER, THE LD. CIT(A) HAS NOT ADJUDICATED THE LEGAL GROUND TAKEN BEFORE HIM. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE IN TEREST OF JUSTICE I DEEM IT PROPER TO RESTORE THIS MATTER BACK TO THE F ILE OF THE CIT(A) WITH DIRECTION TO ADJUDICATE THE SAME. NEEDLESS TO SAY THE LD. CIT(A) SHALL GRANT DUE OPPORTUNITY OF BEING HEARD T O THE ASSESSEE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE GROUN D RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 21.02.2019. SD/- (R.K PANDA) ACCOUNTANT MEMBER *NEHA* DATE:- 21.02.2019 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 DATE OF DICTATION 18.02.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 22.02.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER