Shri Awadesh Srivastava, New Delhi V. DCIT, New Delhi

ITA 5009/DEL/2013

• Counselvise Citation: 500920114 RSA 2013
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-07-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 30-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURADHA MISRA

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 A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI H.S. SIDHU, JUDICIAL H.S. SIDHU, JUDICIAL H.S. SIDHU, JUDICIAL H.S. SIDHU, JUDICIAL MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NOS SS S. .. .5009/DEL/2013 AND 5012/DEL/2013 TO 5017/DEL/2013 5009/DEL/2013 AND 5012/DEL/2013 TO 5017/DEL/2013 5009/DEL/2013 AND 5012/DEL/2013 TO 5017/DEL/2013 5009/DEL/2013 AND 5012/DEL/2013 TO 5017/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEARS SS S : : : : 2005 2005 2005 2005- -- -06 TO 2011 06 TO 2011 06 TO 2011 06 TO 2011- -- -12 1212 12 SHRI AWADES SHRI AWADES SHRI AWADES SHRI AWADESH SRIVASTAVA, H SRIVASTAVA, H SRIVASTAVA, H SRIVASTAVA, A AA A- -- -35, BRIJ GREEN FARM, 35, BRIJ GREEN FARM, 35, BRIJ GREEN FARM, 35, BRIJ GREEN FARM, VILLAGE SATBARI, VILLAGE SATBARI, VILLAGE SATBARI, VILLAGE SATBARI, MEHRAULI, MEHRAULI, MEHRAULI, MEHRAULI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 074. 110 074. 110 074. 110 074. PAN : AYCPS6663D. PAN : AYCPS6663D. PAN : AYCPS6663D. PAN : AYCPS6663D. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -17, 17, 17, 17, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SHAILESH GUPTA, CA. RESPONDENT BY : SMT. ANURADHA MISRA, CIT-DR. ORDER ORDER ORDER ORDER PER BENCH PER BENCH PER BENCH PER BENCH : : : : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-II, NEW DELHI DATED 21 ST JUNE, 2013 FOR THE AY 2005-06 TO 2011-12. 2. THE ONLY GROUND RAISED IN ALL THESE APPEALS IS A GAINST THE LEVY OF PENALTY OF ` 10,000/- UNDER SECTION 271(1)(B) OF THE INCOME-TAX ACT, 1961. 3. WE HAVE HEARD THE SUBMISSIONS OF BOTH THE SIDES AND PERUSED RELEVANT MATERIAL PLACED BEFORE US. FROM THE PENAL TY ORDER, IT IS EVIDENT THAT THE PENALTY HAS BEEN LEVIED FOR NON-CO MPLIANCE OF NOTICE DATED 14 TH DECEMBER, 2012. FROM THE PENALTY ORDER, IT IS FOU ND THAT THE ASSESSING OFFICER ISSUED NOTICE DATED 14 TH DECEMBER, 2012 ALONGWITH A QUESTIONNAIRE FIXING THE CASE FOR 19 TH DECEMBER, 2012. THE ASSESSING OFFICER HAS FURTHER MENTIONED THAT TH E NOTICE WAS ISSUED AND DULY SERVED. HOWEVER, THE DATE OF SERVICE OF N OTICE IS NOT ITA-5009 & 5012 TO 5017/D/2013 2 MENTIONED. EVEN IF IT IS PRESUMED THAT THE NOTICE WAS SERVED WITHIN A DAY OR TWO, THE TIME ALLOWED TO THE ASSESSEE TO COM PLY WITH THE NOTICE WHICH WAS ISSUED ALONGWITH THE QUESTIONNAIRE WAS ON LY FOUR OR FIVE DAYS. IN OUR OPINION, THE TIME OF FOUR OR FIVE DAY S ALLOWED TO COMPLY WITH THE NOTICE WAS NOT ENOUGH AND, THEREFORE, THE ASSESSING OFFICER WAS NOT JUSTIFIED IN LEVYING PENALTY UNDER SECTION 271(1)(B) OF THE ACT. THE SAME IS CANCELLED. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED. DECISION PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2014. SD/- SD/- ( (( (H.S. SIDHU H.S. SIDHU H.S. SIDHU H.S. SIDHU) )) ) (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL (G.D. AGRAWAL) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE P VICE P VICE P VICE PRESIDENT RESIDENT RESIDENT RESIDENT DATED : 25.07.2014 VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI AWADESH SRIVASTAVA, SHRI AWADESH SRIVASTAVA, SHRI AWADESH SRIVASTAVA, SHRI AWADESH SRIVASTAVA, A AA A- -- -35, BRIJ GREEN FARM, 35, BRIJ GREEN FARM, 35, BRIJ GREEN FARM, 35, BRIJ GREEN FARM, VILLAGE SATBARI, MEHRAULI, NEW DELHI VILLAGE SATBARI, MEHRAULI, NEW DELHI VILLAGE SATBARI, MEHRAULI, NEW DELHI VILLAGE SATBARI, MEHRAULI, NEW DELHI 110 074. 110 074. 110 074. 110 074. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -17, NEW DELHI. 17, NEW DELHI. 17, NEW DELHI. 17, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR