SHITAL DIAM, MUMBAI V. ITO 16(3)(1), MUMBAI

ITA 5076/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71345 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2001-2002
• Appeal Filed On: 09-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MADHUK
• Assessee Lawyers: NEELAM C JADHAV
• Keywords: Principle of natural justice

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI . . , , , BEFORE SHRI P.M. JAGTAP , ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA , JUDICIAL MEMB ER . / ITA NO. 5076 / MUM./ 2012 ( / ASSESSMENT YEAR : 20 0 1 02 ) M/S. SHITAL DIAM JAIN TOWER, 17 TH MATHEW ROAD OPERA HOUSE, MUMBAI 400 004 .. / APPELLANT V/S INCOME TAX OFFICER WARD 16(3) 1, MUMBAI .... / RESPONDENT . / PERMANENT ACCOUNT NUMBER AAAHS4555G / ASSESSEE BY : MS. NEELAM C. JADHAV / REVENUE BY : MR. S.K. MADHUK / DATE OF HEARING 26 . 0 9 .201 3 / DATE OF ORDER 30.9.2013 / ORDER , / PER AMIT SHUKLA , J.M. THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE , CHALLENGING THE IMPUGNED ORDER DATED 20 TH JUNE 2012, PASSED BY THE LE ARNED COMMISSIONER (APPEALS) I, MUMBAI, FOR THE ASSESSMENT YEAR 2001 02, IN THE MATTER OF PENALTY OF UNDER SECTION 271(1)(C) IMPOSED BY THE ASSESSING OFFICER AND CONFIRMED BY THE LEARNED COMMISSIONER (APPEALS). M/S. SHITAL DIAM 2 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE QUANTUM ORDER HAS BEEN SET ASIDE TO THE FILE OF THE ASSESSING OFFICER BY THE TRIBUNAL VIDE ORDER DATED 28 TH SEPTEMBER 2012, FOR DECIDING THE ISSUE AFRESH AND IN ACCORDANCE WITH LAW. 3. AFTER GOING THROUGH THE DECISION OF THE TRIBUNAL IN QUANTUM PROCEEDINGS IN ITA NO.3606/MUM./2009, WE FIND THAT THE TRIBUNAL HAS SET ASIDE THE ENTIRE ASSESSMENT TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING IT AFRESH AS THERE WAS VIOLATION OF NATURAL JUSTICE. SINCE THE PENALTY PROCEEDING S ARE ORIGINATING FROM THE SAME ASSESSMENT ORDER, THEREFORE, THE IMPUGNED PENALTY ORDER IS SET ASIDE AND WE HOLD THAT THE ASSESSING OFFICER WILL BE AT LIBERTY TO INITIATE PENALTY PROCEEDINGS AFTER PASSING OF THE ASSESSMENT ORDER AFRESH. THUS, THE GROUND S R AISED BY THE ASSESSEE ARE TREATED AS ALLOWED. 4. 4. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS ALLOWED. 30 TH SEPTEMBER 2013 ORDER PRONOUNCED IN THE OPEN C OURT ON 30 TH SEPTEMBER 2013 SD / - . . P.M. JAGTAP ACCOUNTANT MEMBER SD / - AMIT SHUKLA JUDICIAL MEMBER MUMBAI, DATED : 30 TH SEPTEMBER 2013 M/S. SHITAL DIAM 3 / COPY OF THE ORDER FORWARDED TO : (1) / THE ASS ESSEE ; (2) / THE REVENUE; (3) ( ) / THE CIT(A ) ; (4) / THE CIT, MUMBAI CITY CONCERNED ; (5) , , / THE DR, ITAT, MUMBAI ; (6) / GUARD FILE . / TRUE COPY / BY ORDER . / PRADEEP J. CHOWDHURY / SR. PRIVATE SECRETARY / / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI