MR. MOHD JAVED MOD RAFIQUE SHEIKH, Mumbai V. ITO, WARD 19(2)(4), Mumbai

ITA 4923/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3624 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 25-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RANJANA GADGE
• Section: 271(1)(c)

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI SHRI SHAMIM YAHYA (AM) & SHRI RAMLAL NEGI (JM) I.T.A. NO. 4923/MUM/2019 (ASSESSMENT YEAR 2006-07) MR. MOHD JAVED MOD RAFIQUE SHEIKH PLOT NO. 313, PT-15 NR. GEESE APT, VODYA NAGARI CST ROAD, KALINA, SANTACRUZ EAST, MUMBAI-400 098. PAN : BCGPS8244B VS. ITO, WARD- 19(2)(4) PIRAMAL CHAMBERS PAREL MUMBAI-12. (APPELLANT) (RESPONDENT) ASSESSEE BY SMT. RANJANA GADGE DEPARTMENT BY SHRI BHARAT ANDHLE DATE OF HEARING 09.03.2021 DATE OF PRONOUNCEMENT 09.03.2021 O R D E R PER SHAMIM YAHYA (AM) :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LEARNED CIT(A) DATED 27.5.2019, WHEREIN PENALTY UNDER SECTI ON 271(1)(C) OF THE INCOME TAX ACT (IN SHORT ACT) FOR RS. 8,38,129/- WAS CONFI RMED. 2. AT THE OUTSET, IN THIS CASE LEARNED COUNSEL STAT ED THAT IN THE QUANTUM APPEAL THE ITAT VIDE ORDER DATED 15.10.2019 IN ITA NO. 3200/MUM/2016 HAD REMITTED THE ISSUE TO THE FILE OF THE ASSESSING OFF ICER TO CONSIDER THE SAME AFRESH. HENCE, LEARNED COUNSEL SUBMITTED THAT SINCE THE ISSUE OF ADDITION HAS BEEN REMITTED TO THE FILE OF THE ASSESSING OFFICER THE PENALTY IN THIS REGARD, ALSO BE REMITTED TO THE FILE OF THE ASSESSING OFFICER. 3. UPON HEARING BOTH THE COUNSEL AND PERUSING THE R ECORD, WE FIND THAT SINCE THE QUANTUM APPEAL HAS BEEN REMITTED BY THE I TAT TO THE FILE OF THE ASSESSING OFFICER, THIS PENALTY ORDER WITH REFERENC E TO SAID ADDITION ALSO DESERVES TO BE REMITTED TO THE FILE OF THE ASSESSIN G OFFICER. ACCORDINGLY, THE MR. MOHD JAVED MOD RAFIQUE SHEIKH 2 ISSUE REGARDING PENALTY ALSO STANDS REMITTED TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER SHALL CONSIDER THE SAME AFTER DECIDING UPON THE QUANTUM APPEAL AS REMITTED BY THE ITAT. 4. IN THE RESULT, THIS APPEAL BY THE ASSESSEE STAND S ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 9.3.2021. SD/- SD/- (RAMLAL NEGI) (SHAMIM YA HYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED : 09/03/2021 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI