Deepak Motors, Delhi V. ITO, Ward-1(2), Ghaziabad

ITA 4673/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1998 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 19-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB SR DR
• Keywords: Principle of natural justice
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: B: NEW DELHI) , . ., BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBE R & SHRI R.K. PANDA, ACCOUNTA NT MEMBER / ITA NO:- 4673/DEL/2017 / ASSESSMENT YEAR: 2008-09 M/S DEEPAK MOTORS, ROAD NO. 56, SURYA NAGAR, .......... /APPELLANT OPP. VIVEK VIHAR, DELHI-95 PAN-AADFD1563G VS ITO, WARD-1(2) GHAZIABAD . /RESPONDENT / ITA NO:- 4629/DEL/2017 / ASSESSMENT YEAR: 2011-12 M/S DEEPAK MOTORS, ROAD NO. 56, SURYA NAGAR, .......... /APPELLANT OPP. VIVEK VIHAR, DELHI-95 PAN-AADFD1563G VS DCIT, CIRCLE-1 GHAZIABAD . /RESPONDENT ! /APPELLANT BY :SH. P.C. YADAV, ADV ! /RESPONDENT BY :MS. ASHIMA NEB, SR. DR $%!&'( / 25.11.2019/ DATE OF HEARING : 26.11.2019 )* !&'( / DATE OF PRONOUNCEMENT: 29.11.2019 / ITA NO:- 4673/DEL/2017 / ITA NO:- 4629/DEL/2017 PAGE | 2 / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT APPEALS FILED BY ASSESSEE ARE AGAINST R ESPECTIVE ORDERS OF CIT(A)-GHAZIABAD, DATED 24.05.2017 RELATING TO ASSE SSMENT YEARS 2008-09 AND 2011-12, AGAINST THE PENALTY LEVIED UNDER SECTI ON 271(1)(C) OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. IT IS POINTED OUT THAT THE PRESENT APPEAL IS FIL ED AGAINST THE PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE ACT. WE FIND THAT THE PRESENT APPEALS OF THE ASSESSEE HAVE BEEN DECIDED EX PARTE BY THE CIT(A). ASSESSEE IS AGGRIEVED BY THE SAID EX PARTE ORDER PASSED AGAINST IT. FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE DEEM IT FIT TO RESTORE THIS ISS UE BACK TO THE FILE OF CIT(A) WHO SHALL DECIDED THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT AFTER AFFORDING REASONABLE OPPORTUNITY TO THE ASSESSEE. B OTH THE APPEALS ARE THUS ALLOWED. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DAY OF NOVEMBER, 2019. SD/- SD/- (R.K. PANDA) (SUSHMA CHOWLA ) (, (, (, (, /ACCOUNTANT MEMBER , , , , /JUDICIAL MEMBER / DATED : 29 TH NOVEMBER, 2019 SH / ITA NO:- 4673/DEL/2017 / ITA NO:- 4629/DEL/2017 PAGE | 3 !&-.-&/ COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $0 1 2 / THE CIT(A) 4. $3 $0 / THE PR. CIT 5. 6. -45& 6 6 / DR, ITAT, DELHI 578%/ GUARD FILE. $ $ $ $ / BY ORDER , -&& // TRUE COPY // :;,< , 6 ASSISTANT REGISTRAR, ITAT, DELHI