Sukhbiri Devi, Meerut V. ITO, Ward-2(5), Meerut

ITA 5105/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5027 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 24-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. S . SAINI, ACCOUNTANT MEMBER ITA NO. 5105 /DEL/2018 : ASSTT. YEAR : 2012 - 1 3 SUKHBIRI DEVI, C/O VINOD KUMAR GOEL, 282, B OUNDRY ROAD, CIVIL LINES, MEERUT, UTTAR PRADESH VS INCOME TAX OFFICER, WARD - 2(5), MEERUT (APPELLANT) (RESPONDENT) PAN NO. DKIPD4039R ASSESSEE BY : SH. VINOD KUMAR GOEL , ADV. REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 04 . 02 .201 9 DATE OF PRONOUNCEMENT: 05 .02 .201 9 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), MEERUT DATED 18.05 .2018. 2. THE SOL E ISSUE INVOLVED IN THIS APPEAL IS THAT THE CIT(A) ERRED IN CONFIRM ING THE LEVY OF PENALTY OF RS.2,99,524/ - U/S 271(1)(C) OF THE INCOME TAX ACT, 1961. 3. THE AR OF THE ASSESSEE DURING THE COURSE OF HEARING SUBMITTED BEFORE ME THAT THE QUANTUM APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2012 - 13 HAS BEEN RESTORED BACK B Y THE TRIBUNAL TO THE FILE OF THE ASSESSING OFFICER FOR ADJUDICATION AFRESH. HENCE, THIS APPEAL SHOULD ALSO BE RESTORED BACK TO THE FILE OF THE AO FOR ADJUDICATION AFRESH IN LIGHT OF THE DECISION TAKEN IN QUANTUM APPEAL OF THE ASSESSEE IN THE SET ASIDE PRO CEEDINGS . ITA NO . 5105 /DEL /201 8 SUKHBIRI DEVI 2 4 . THE LD. DR HAD NO OBJECTION TO THE ABOVE SUBMISSION S OF THE AR OF THE ASSESSEE. 5 . IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, I SET ASIDE THE ORDERS OF TH E LOWER AUTHORITIES AND RESTORE THE MATTER TO THE FILE OF THE AO TO ADJUDICATE THE ISSUE OF LEVY OF PENALTY U/S 271(1)(C) OF THE ACT IN LIGHT OF THE DECISION TAKEN IN THE QUANTUM APPEAL OF THE ASSESSEE IN THE SETTING ASIDE PROCEEDINGS. THUS, THE GROUND OF APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESULT , THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORD E R P RO N OUNCED IN THE OPEN COURT ON 05 /0 2 / 2019 ) . SD/ - (N. S . SAINI) ACCOUNTANT MEMBER DAT ED: 05 /02 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR