Vishwa Dharmayatan, New Delhi V. DCIT, New Delhi

ITA 4901/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81655 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 24-07-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 19-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMEER SHARMA
• Assessee Lawyers: SEKHON
• Section: 142(1)

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H : NEW DELHI BEFORE SHRI R.S.SYAL , ACCOUNTANT MEMBER AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO. 4901 /DEL/ 2013 (ASSESSMENT YEAR: 2009 - 10 ) VISHWA DARMAYATAN C - 18 - 19, QUTAB INSTITUTIONAL AREA, NEW DELHI PAN:AAATV0507B VS. DCIT CENTRAL CIRCLE - 20 NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M.S. SEKHON, CA RESPONDENT BY : SH. SAMEER SHARMA, SR. DR O R D E R PER A. T. VARKEY , JUDICIAL MEMBER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), XXXI, NEW DELHI DATED 28.05.2013 RELEVANT TO THE ASSESSMENT YEAR 2009 - 10 . 2. THE GROUNDS OF APPEAL ARE AS UNDER: - 1. THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - XXXI, DELHI, HAS ERRED IS CONFIRMING A PENALTY TO RS.10,000/ - OUT OF PENALTY OF RS.20,000/ - WHICH HAD BEEN IMPOSED BY THE DCIT, CENTRAL CIRCLE - 20, NEW DELHI. 2. THAT THE ORDER OF THE CIT(APPEALS) IS BAD IN LAW AND ON THE FACTS OF THE CASE. 3. THE SOLITARY GRIEVANCE IS IN RESPECT OF SUSTENANCE OF RS.10,000/ - U/S 271(1)(B) OF THE INCOME TAX ACT, 1961 (HEREIN AFTER THE ACT) FOR THE ASSESSMENT YEAR 2005 - 06. 2 4. DURING THE COURSE OF ASSESSMENT PROCEEDINGS THE AO ISSUED NOTICE U/S 143(2) AND 142(1) OF THE ACT ON 31 ST OCTOBER 2011 AND 17 TH NOVEMBER 2011 RESPECTIVELY WHICH REMAINED UN - COMPLIED. AS SUCH, THE AO AFTER ISSUING NOTICE U/S 271(I)(B) ON 02.11.2011 AND 11.06.2012 IMPOSED PENALTY OF RS.20,000/ - FOR THE AFORESAID 2 DEFAULTS. THE LD CIT(A) HAS PARTLY DELETED THE PENALTY TO RS.10,000/ - . 5. BEING AGGRIEVED THE ASSESSEE IS BEFORE US. WE FIND IN THE INSTANT CASE, THE LAST NOTICE U/S 271(I)(B) WAS ISSUED ON 11.06.2012, FIXING THE CASE FOR 18.06.2012. AS SUCH NO SUFFICIENT OPPORTUNITY WAS GRANTED TO THE ASSESSEE AND THE CONDITIONS PRESCRIBED U/S 271(I)(B) READ WITH SECTION 274 REMAIN UNSATISFIED. SO WE HAVE NO OTHER ALTERNATIVE BUT TO C ANCEL THE PENALTY AGAINST THE ASSESSEE . 6 . IN THE RESULT THE APPEAL PREFERRED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 . 08. 2014. - S D / - - S D / - ( R.S.SYAL ) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 7 / 08 / 2014 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI