Ms. Natasha Garg, New Delhi V. ACIT, New Delhi

ITA 4834/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74089 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 03-02-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 12-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GUNJAN P RASAD
• Section: 142(1)

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 E EE E : 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 RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NOS SS S. .. .4834 TO 4837/DEL/2013 4834 TO 4837/DEL/2013 4834 TO 4837/DEL/2013 4834 TO 4837/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEARS SS S : : : : 2007 2007 2007 2007- -- -08 TO 2010 08 TO 2010 08 TO 2010 08 TO 2010- -- -11 1111 11 MS. NATASHA GARG, MS. NATASHA GARG, MS. NATASHA GARG, MS. NATASHA GARG, 85, BHARAT NAGAR, 85, BHARAT NAGAR, 85, BHARAT NAGAR, 85, BHARAT NAGAR, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW FRIENDS COLONY, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AEEPT7349R. PAN : AEEPT7349R. PAN : AEEPT7349R. PAN : AEEPT7349R. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -11, ARA CENTRE, 11, ARA CENTRE, 11, ARA CENTRE, 11, ARA CENTRE, JHANDEWALAN, JHANDEWALAN, JHANDEWALAN, JHANDEWALAN, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI KEYUR PATEL, SR.DR AND SHRI GUNJAN PRASAD, CIT-DR. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE O RDER OF LEARNED CIT(A)-XXXI, NEW DELHI DATED 29 TH MAY, 2013 FOR THE AY 2007- 08 TO 2010-11. 2. IN ALL THESE APPEALS, ONLY ONE GROUND RELATING TO IMPOSITION OF PENALTY BY THE ASSESSING OFFICER UNDER SECTION 271(1)( B) OF THE INCOME-TAX ACT, 1961 HAS BEEN RAISED. 3. ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE DATE OF HEARING WAS INFORMED IN THE ACKNO WLEDGEMENT CUM ITA-4834 TO 4837/D/2013 2 NOTICE OF THE FILING OF THE APPEAL. WE, THEREFORE, PROCEED TO DECIDE THE APPEALS EX PARTE QUA THE ASSESSEE. 4. WE HAVE HEARD THE ARGUMENTS OF LEARNED DR AND PE RUSED THE MATERIAL PLACED BEFORE US. SINCE THE FACTS IN ALL TH E YEARS ARE IDENTICAL, WE DISCUSS HEREIN BELOW THE FACTS RELATING TO AY 2007-0 8 WHICH ARE MENTIONED IN THE PENALTY ORDER ITSELF. 5. AS PER THE PENALTY ORDER PARAGRAPH 1, THE ASSESSING O FFICER HAS MENTIONED THAT THE PENALTY HAS BEEN LEVIED FOR THE A SSESSEES FAILURE TO COMPLY WITH THE NOTICES ISSUED UNDER SECTION 142(1) . HOWEVER, THE ASSESSMENT ORDER DATED 28 TH MARCH, 2013 IS ON RECORD AND PARAGRAPH 2 OF THE SAME READS AS UNDER:- 2. NOTICE UNDER SECTION 143(2) ISSUED ALONGWITH NOTIC E UNDER SECTION 142(1) ON 18-01-2013. SH. KAILASH JOGAN I, CHARTERED ACCOUNTANT & NITESH AGGARWAL, CHARTERED ACCOUNTANT, AUTHORIZED REPRESENTATIVES, ATTENDED THE ASSESSMENT PROCEEDINGS IN COMPLIANCE TO NOTICES UNDER SECTION 142(1) & 143(2) OF THE INCOME TAX ACT, 1961 AND FURNISHED INFORMATION FROM TIME TO TIME. THE DETAILS/INFORMATION PRODUCED/FURNISH DURING THE COUR SE OF ASSESSMENT PROCEEDINGS HAS BEEN EXAMINED AND PLACED ON RECORD. 6. FROM THE ABOVE, IT IS EVIDENT THAT THE ASSESSING OFFI CER HIMSELF IN THE ASSESSMENT PROCEEDINGS HAS RECORDED THE FINDING THAT SHRI KAILASH JOGANI, CA AND SHRI NITESH AGGARWAL, CA, AUTHORIZED REPRESENTATIVES ATTENDED THE ASSESSMENT PROCEEDINGS IN COMPLIANCE TO NOT ICE ISSUED UNDER SECTION 142(1) AND 143(2). HE COMPLETED THE ASSESSMENT AT THE INCOME RETURNED BY THE ASSESSEE I.E. ` 1,80,290/-. IN VIEW OF THE ABOVE FACTUAL FINDING IN THE ASSESSMENT ORDER, WE ARE OF THE OPINION THAT THE ASSESSEE CANNOT BE SAID TO HAVE COMMITTED THE DEFAULT OF NON- COMPLIANCE DURING ASSESSMENT PROCEEDINGS WHICH MAY SADDL E WITH THE ITA-4834 TO 4837/D/2013 3 LIABILITY OF PENALTY UNDER SECTION 271(1)(B). ACCO RDINGLY, THE PENALTY LEVIED UNDER SECTION 271(1)(B) FOR THE ALL THE YEAR S UNDER CONSIDERATION IS CANCELLED. 7. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALL OWED. DECISION PRONOUNCED IN THE OPEN COURT ON 7 TH FEBRUARY, 2014. SD/- SD/- ( (( (RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV RAJPAL YADAV) )) ) (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 : 07.02.2014 VK. COPY FORWARDED TO: - 1. APPELLANT : MS. NATASHA GARG, MS. NATASHA GARG, MS. NATASHA GARG, MS. NATASHA GARG, 85, BHARAT NAGAR, NEW FRIENDS COLONY, NEW DELHI. 85, BHARAT NAGAR, NEW FRIENDS COLONY, NEW DELHI. 85, BHARAT NAGAR, NEW FRIENDS COLONY, NEW DELHI. 85, BHARAT NAGAR, NEW FRIENDS COLONY, NEW DELHI. 2. RESPONDENT : ASSISTANT CO ASSISTANT CO ASSISTANT CO ASSISTANT COMMISSIONER OF INCOME TAX, MMISSIONER OF INCOME TAX, MMISSIONER OF INCOME TAX, MMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -11, ARA CENTRE, 11, ARA CENTRE, 11, ARA CENTRE, 11, ARA CENTRE, JHANDEWALAN, NEW DELHI. JHANDEWALAN, NEW DELHI. JHANDEWALAN, NEW DELHI. JHANDEWALAN, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR