ITO 20(2)-4, MUMBAI V. REKHA MOHAN AWATE, MUMBAI

ITA 5014/MUM/2009

• Counselvise Citation: 501419914 RSA 2009
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-10-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 02-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Assessee Lawyers: AJIT SHETTY
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D, MUMBAI BEFORE SHRI P.M. JAGTAP AND SHRI R.S. PADVEKAR, JM I.T.A.NO.5014/MUM/2009 ASSESSMENT YEAR: 2005-06 THE INCOME-TAX OFFICER-20(2)-4, 4 TH FLOOR.R.NO.409, PIRAMAL CHAMBERS LALBAUG, PAREL, MUMBAI 400 012 VS. SMT. REKHA MOHAN AWATE, SAIBABA TOWER, 6 TH FLOOR, N. DUTTA MARG, VERSOVA, ANDHERI (W), MUMBAI 400 058. PAN: AAIRA 7324 F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JITENDRA YADAV RESPONDENT BY : SHRI AJIT SHETTY O R D E R PER P.M. JAGTAP, AM: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS)-XX, MUMBAI, DAT ED 15.06.2009 FOR THE ASSESSMENT YEAR 2005-06, WHEREBY HE CANCELLED THE P ENALTY OF RS.2,07,133/- IMPOSED BY THE ASSESSING OFFICER UNDER SECTION 271( 1)(C) OF THE ACT. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES A ND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT T HE PENALTY IMPOSED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) HAS BEEN CANCELLED BY THE LEARNED CIT(A) BY HIS IMPUGNED ORDER ON THE GROUND THAT THE CORRESPONDING ADDITION IN RESPECT OF WHICH THE SAID PENALTY WAS IMPOSED HAD A LREADY BEEN DELETED BY HIS LEARNED PREDECESSOR BY HIS APPELLATE ORDER PASSED I N THE QUANTUM PROCEEDINGS. AT THE TIME OF HEARING BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE HAS POINTED OUT THAT THE APPEAL FILED BY THE REVENUE AGAINST TH E ORDER PASSED BY THE LEARNED CIT(A) DELETING THE CORRESPONDING ADDITION MADE IN THE QUANTUM PROCEEDINGS HAS ALREADY BEEN DISMISSED BY THE TRIBUNAL VIDE ITS ORD ER DATED 8 TH SEPTEMBER, 2009 PASSED IN ITA NO.1774/MUM/2008. CONSEQUENTLY, THE VERY BASIS ON WHICH THE IMPUGNED PENALTY U/S.271(1)(C) WAS IMPOSED BY THE A SSESSING OFFICER NO MORE ITA NO.5014/M/2009 SMT. REKHA MOHAN AWATE 2 SURVIVES AND THE SAID PENALTY IS LIABLE TO BE CANCE LLED HAVING NO LEGS TO STAND AS RIGHTLY HELD BY THE LEARNED CIT(A). WE, THEREFORE, UPHOLD THE IMPUGNED ORDER OF THE LEARNED CIT(A) CANCELING THE PENALTY IMPOSED BY THE ASSESSING OFFICER AND DISMISS THE APPEAL FILED BY THE REVENUE. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS _27 TH DAY OF APRIL, 2011. SD. SD. (R.S. PADVEKAR) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED THE 27 TH APRIL, 2011. KN COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT -20, MUMBAI. 4. THE CIT(A)-XX, MUMBAI 5. THE DR D BENCH, MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR, ITAT, MUMBAI