L/H .Ajay S.Agarwal, Late Suresh D. Agarwal, Jalna V. Income-tax Officer, Ward - 1, Jalna

ITA 511/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5903 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 01-04-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM SR. NO. ITA NO. NAME OF APPELLANT NAME OF THE RESPONDENT ASSESSMENT YEAR 1 - 2 1718/PUN/2017 & 1719/PUN/2017 MR. UTTAM BHAGWANRAO PATIL, UDYOG BHAVAN COMPLEX, 1 ST FLOOR, SHIVAJINAGAR, LATUR 413512 PAN: AEWPP0155P THE DY. COMMISSIONER OF INCOME TAX, CENTRAL C IRCLE 2(1), PUNE 2001 - 02 & 2003 - 04 3 1683/PUN/2017 NAWANDER COMPANY, LATUR M.NO.7/807, NAWANDER ROAD, NEAR OLD NAVYUG TALKIES, LATUR 413512 PAN: AABFN1730N THE ASST. COMMISSIONER OF INCOME TAX, LATUR CIRCLE, LATUR 2011 - 12 4 1789/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 8, PUNE M/S. AURANGABAD ELECTRICALS LTD., PLOT NO.B - 7, MIDC, CHAKAN, VILLAGE - MAHALUNGE, TAL:KHED, PUNE 410501 PAN: AACCA2867L 2010 - 11 5 1887/PUN/2017 M/S. HOTEL DAMINI, 221/E WARD, BHAVANI CH A MBER S , TARABAI PARK, KOLHAPUR 416003 PAN: AAAFH8917R THE INCOME TAX OFFICER, WARD 2(1), KUDAL 2002 - 03 6 1894/PUN/2017 DR. M.S. HIREMATH, 1126B, MODEL COLONY ROAD, SHIVAJINAGAR, PUNE 411016 PAN: AADPH0605H THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 5, PUNE 2011 - 12 7 1913/PUN/2017 SHRI BHATABHAI SHANKAR PATEL, 2/B, UMDAVAN SOCIETY, AHINSA CHOWK, NANDURBAR 425412 PAN: ABHPP1455A THE INCOME TAX OFFICER, WARD - 4, DHULE 2005 - 06 8 2114/PUN/2017 JEETU BHAGCHAND KHEMANI 12, BEHIND TUPSAKHARE LAWNS, TIDKE COLO NY, NASHIK - 422005 PAN: AGLPK8732C THE INCOME TAX OFFICER, WARD 1(3), NASHIK 2013 - 14 9 2152/PUN/2017 SWAPNIL POPATLAL SHAH, PARAG, 286/2, BUDHWAR PETH, KARAD 415110 PAN: AFFPS2173E THE ASST. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA 2013 - 1 4 ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 2 10 2154/PUN/2017 RAKESH LALCHAND SHAH, PARAG, 286/2, BUDHWAR PETH, KARAD 415110 PAN: AFFPS2179Q THE ASST. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA 2013 - 14 11 2155/PUN/2017 LALCHAND CHHOTALAL SHAH, PARAG, 286/2, BUDHWAR PETH, KARAD 415110 PAN: AFFPS217 4D THE ASST. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA 2013 - 14 12 - 15 2234/PUN/2017 TO 2237/PUN/2017 THE INCOME TAX OFFICER, WARD 3(3), PUNE SHRI RAHUL NAYAN BHALERAO 45/46, SAPTASHRINGI SWASTISHREE SOCIETY, GANESH NAGAR, PUNE 411052 PAN: AARPB9087B 2008 - 09 TO 2011 - 12 16 2323/PUN/2017 THOUWFEEQ FISH MEAL & OIL COMPANY PVT. LTD., B 27 AND B 28, MIDC, MIRJOLE, RATNAGIRI. PAN: AACCT1339A THE ASST. COMMISSIONER OF INCOME TAX, RATNAGIRI CIRCLE, RATNAGIRI. 2009 - 10 17 2353/PUN/2017 MR. RAJU RAMCHANDRA THAKWANI, OFFICE NO.7, NUCLEUS MALL, BUND GARDEN ROAD, CAMP, PUNE 411001 PAN: AAJPT0518K THE INCOME TAX OFFICER, WARD 4(5), PUNE 2001 - 02 18 2494/PUN/2017 VYANKATESH COOPERATIVE BANK LTD., CAMP ROAD, MARKET YARD, M ALEGAON 423105 PAN: AAAJS0296A THE DY. COMMISSIONER OF INCOME TAX, CIRCLE MALEGAON 2013 - 14 19 - 20 2527/PUN/2017 & 2528/PUN/2017 THE INCOME TAX OFFICER, WARD 3(3), PUNE SHRI ABHAY NAYAN BHALERAO 45/46, SAPTASHRINGI SWASTISHREE SOCIETY, GANESH NAGAR, PUNE 411052 PAN: AARPB9088Q 2008 - 09 & 2010 - 11 21 2704/PUN/2017 SHRI SURYAKANT V. AMBARWADIKAR, PROP. GARDEN COURT BAR & RESTAURANT AND SURYA LAWNS, BEED BYE PASS ROAD, SATARA PARISAR, AURANGABAD 431010 PAN: AELPA0578E THE ASST. COMMISSIONER O F INCOME TAX, CIRCLE 3, AURANGABAD 2013 - 14 22 - 26 2838/PUN/2017 TO 2842/PUN/2017 MR. SHIVAJI SHANKAR SHINDE, 503, E - WARD, SHAHUPURI, STATION ROAD, KOLHAPUR PAN: AGMPS9505L THE INCOME TAX OFFICER, WARD 2(2), KOLHAPUR 2001 - 02 TO 2005 - 06 27 2934/PUN/2 017 SMT. GEETA JAYYAA SHETTY, L/H OF LATE JAYYA NEMU SHETTY, D - 502, ROHAN TAPOVAN, PATRAKAR NAGAR, SHIVAJINAGAR, PUNE PAN: ADHPS2155A THE INCOME TAX OFFICER, WARD - 3(1), PUNE 2011 - 12 ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 3 28 141/PUN/2018 M/S. KOHINOOR RESTAURANT, 242, M.G. ROAD, PUNE - 411001 PAN: AABFK3076B THE INCOME TAX OFFICER, WARD 4(5), PUNE 2007 - 08 29 201/PUN/2018 SANJAY KANHAIYALAL RAJAWAT, SR NO.6, HOUSE NO.376, PASHAN NDA ROAD, PUNE - 411021 PAN: AGJPR2195N THE INCOME TAX OFFICER, WARD 2(3), PUNE 2007 - 08 30 243/PUN/2018 M/ S. MAHALAXMI DISTRIBUTORS SDL HEIGHTS, 4 TH FLOOR, BEHIND PATIDAR BHAVAN, MADHAVNAGAR ROAD, SANGLI 416416 PAN: AAFFM0228F THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, SANGLI 2012 - 13 31 259/PUN/2018 M/S. SANTOSHI MAA TRADERS (PROP. RAJKUMAR G GEH ANEY) SURVEY NO.5/4, NAKHATE NAGAR, LAKEWADI, THERGAON, PUNE 411033 PAN: AFYPG5580N THE INCOME TAX OFFICER, WARD 8(2), PUNE 2011 - 12 32 261/PUN/2018 M/S. PRATHAMESH CONSTRUCTIONS, PLOT NO.44, MIRAJ MIDC, MIRAJ , DIST. SANGLI - 416410 PAN: AAFFP2620Q TH E ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, SANGLI 2011 - 12 33 505/PUN/2018 M/S. SAPTASHRUNGI TRADER A/P MATORI, TAL DIST NASHIK PAN: ABZFS8741E THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2, NASHIK 2012 - 13 34 794/PUN/2018 MRS. SMITA DHANRAJ TAWADE, 401, SAHWAS SHREE CO - OP. HSG. SOCIETY, NORTH MAIN ROAD, KOREGAON PARK, PUNE 411001 PAN: AAGPT5677G THE INCOME TAX OFFICER, WARD 7(1), PUNE 2010 - 11 35 875/PUN/2018 MRS. NEELAM MAHABIR NAGORI, 10, NEW BAZAAR, KHADKI, PUNE 411001 PAN: AKUP P6471C THE INCOME TAX OFFICER, WARD 2(3), PUNE 2009 - 10 36 - 37 911/PUN/2018 & 912/PUN/2018 SANGHAR CERAMICS, 732/A, LEELA CHAMBERS, OPP PUSHPA HEIGHTS, PUNE SATARA ROAD, PUNE - 411037 PAN: ABBFS5768D THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), PUNE 2009 - 10 & 2010 - 11 38 913/PUN/2018 SANJAY SHAH 732/A, LEELA CHAMBERS, OPP PUSHPA HEIGHTS, PUNE SATARA ROAD, PUNE - 411037 PAN: AIDPS7854F THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), PUNE 2012 - 13 ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 4 39 914/PUN/2018 SAPNA R SHAH 732/A, LEELA CHAMBE RS, OPP PUSHPA HEIGHTS, PUNE SATARA ROAD, PUNE - 411037 PAN: AZQPS4255G THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), PUNE 2012 - 13 40 915/PUN/2018 RAHUL SHAH 732/A, LEELA CHAMBERS, OPP PUSHPA HEIGHTS, PUNE SATARA ROAD, PUNE - 411037 PAN: APTPS8958R T HE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), PUNE 2012 - 13 41 916/PUN/2018 JITAL SHAH 732/A, LEELA CHAMBERS, OPP PUSHPA HEIGHTS, PUNE SATARA ROAD, PUNE - 411037 PAN: AKIPS4551Q THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), PUNE 2012 - 13 42 917 /PUN/2018 DANISH SHAH 732/A, LEELA CHAMBERS, OPP PUSHPA HEIGHTS, PUNE SATARA ROAD, PUNE - 411037 PAN: ACRPS4669L THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), PUNE 2012 - 13 43 961/PUN/2018 PRADEEP SWEETS PVT. LTD., 64/B, D - 2, MIDC, CHINCHWAD, PUNE 411019 PAN: AABCP0354J THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 10, PUNE 2010 - 11 44 1042/PUN/2018 THE INCOME TAX OFFICER, WARD 8(5), PUNE M/S. SHREE SAI ASSOCIATES, ZAGADE VASTI, PUNE - NASHIK ROAD, CHAKAN, TAL. KHED, PUNE 410501 PAN: ABKFS124 5A 2013 - 14 45 1043/PUN/2018 THE INCOME TAX OFFICER, WARD 8(5), PUNE SHRI YOGESH C. ZAGADE, ZAGADE VASTI, PUNE - NASHIK ROAD, CHAKAN, TAL. KHED, PUNE 410501 PAN: AAIPZ4928E 2013 - 14 46 1044/PUN/2018 THE INCOME TAX OFFICER, WARD 8(5), PUNE SHRI GANE SH L. ZAGADE, ZAGADE VASTI, PUNE - NASHIK ROAD, CHAKAN, TAL. KHED, PUNE 410501 PAN: AADPZ9511E 2013 - 14 47 1045/PUN/2018 THE INCOME TAX OFFICER, WARD 8(5), PUNE SHRI HRI SHIKESH C. ZAGADE, ZAGADE VASTI, PUNE - NASHIK ROAD, CHAKAN, TAL. KHED, PUNE 41050 1 PAN: AA KPZ5057G 2013 - 14 48 1080/PUN/2018 SATYAM DEVELOPERS SHOP NO.40, SAI VIHAR CHS., PLOT NO.78 - 80, SECTOR 15 , CBD BELAPUR, NAVI MUMBAI 4 00614 PAN: AAXFS3242F THE DY. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE, PANVEL. 2010 - 11 49 1218/PUN/2 018 PUSHPAK ARJUNDAS AGRAWAL (HUF), 10/1202 - 21, KAGWADE MALA, ICHALKARANJI PAN: AAEHA2237D THE ASST. COMMISSIONER OF INCOME, ICHALKARANJI CIRCLE, ICHALKARANJI 2006 - 07 ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 5 50 1266/PUN/2018 ARTI UDHAV WALAWALKAR, SAHYADRI NAGAR, KASHINATH BUNGALOW, NEAR KHOJ A COLONY, SANGLI PAN: AACPW5363L THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 2, SANGLI 2008 - 09 51 - 54 1220/PUN/2018 TO 1223/PUN/2018 RAMESH MARUTI PATIL PROP. OF M/S. VENUS VIDEO GAMES, PLOT NO.74, HIND CO - OPERATIVE SOCIETY, RUIKAR COLONY, KOLHAPUR PAN: AGFPP6304H THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2, KOLHAPUR 1997 - 98 TO 2000 - 01 55 1378/PUN/2018 SATISH SUBHASH BANSAL PROP. JANKI FOODS, SECTOR NO.24, PLOT NO.388, PRADHIKARAN, NIGDI, PUNE 411004 PAN: ADPPA3407K THE ASST. COMMISS IONER OF INCOME TAX, CIRCLE 9, PUNE 2012 - 13 56 1841/PUN/2018 SHRI DILIP MANIKCHAND NAHAR, AKSHAYA GINNING & PRESSING STATION ROAD, NEAR MONDHA, A/P PARTUR, JALNA PAN: AAKPN6118Q THE INCOME TAX OFFICER, WARD 2, JALNA 2011 - 12 57 - 60 1466/PUN/2018 T O 1469/PUN/2018 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK SHRI MAHESH BHAGWAT CHAUDHARI, 11, SWED BINDU, SHANTI NAGAR, YAWAL ROAD, BHUSAWAL, JALGAON 425201 PAN: AAQPC1999N 2006 - 07 TO 2009 - 10 61 1482/PUN/2018 VASANT BABURAO K UTE 401, UNIQUE RESIDENCY, 28, MODKESHWAR COLONY, INDIRA NAGAR, NASHIK 422010 PAN: AXEPK6275E THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, NASHIK 2009 - 10 62 - 63 1483/PUN/2018 & 1484/PUN/2018 PRAMOD VASANT KUTE 401, UNIQUE RESIDENCY, 28, M ODKESHWAR COLONY, INDIRA NAGAR, NASHIK 422010 PAN: ANRPK2040G THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, NASHIK 2010 - 11 & 2011 - 12 64 1715/PUN/2018 M/S. JADHAV & SONS ENGINEERING WORKS, 1243/4, BLOCK NO.1, SHIVAJI UDYAMNAGAR, KOLHAPUR 416008 PAN: AACFJ2285N THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, KOLHAPUR 2011 - 12 65 523/PUN/2019 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK M/S. BRIHAN KARAN SUGAR SYNDICATE PVT. LTD., PLOT NO.5A, BEHIND STAR ZONE MALL, NASHIK PUNE ROAD, NASHIK 422101 PAN: AADCB3954C 2010 - 11 ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 6 66 517/PUN/2019 SHRI VIVEK RAMCHANDRA PRADHAN 212/2, HADAPSAR, PUNE 411028 PAN: ABFPP7426D THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), PUNE 2010 - 11 67 394/PUN/2019 SHRI DINESHKUMAR NATHMAL SHARMA, 1, GILLS BUNGALOW, GANGAPUR ROAD, NASHIK PAN: ADBPS3815M THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, NASHIK 2008 - 09 68 511/PUN/2019 LATE SURESH D. AGARWAL THROUGH L/H AJAY S. AGARWAL, 1021 - 169, SHOLA CHOWK, SADAR BAZAR, JALNA PAN: ABWPA4063G THE INCOME TAX OFFICER, WARD - 1, JALNA 2006 - 07 69 1591/PUN/2018 SHRI MURLIDHAR SADHURAM KHEMANI, 4 TH FLOOR, SAVITRI VILLA, TIDKE COLONY, 1363 TRIMBAK ROAD, NASHIK 422002 PAN: AKWPK3428N THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, NASHIK 2003 - 04 70 1662/PUN/2018 SHRI MURLIDHAR SADHURAM KHEMANI, 4 TH FLOOR, SAVITRI VILLA, TIDKE COLONY, 1363 TRIMBAK ROAD, NASHIK 422002 PAN: AKWPK3428N THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, NASHIK 2000 - 01 71 1672/PUN/2018 MR. HANUMANT P. JADHAV S.NO.30, PARSHURAM NIWAS, AT POST HANDEWADI, DEVACHI URULI, PUNE 411028 PAN: ADOPJ3151A THE INCOME TAX OFFICER, WARD 14(2), PUNE 2007 - 08 72 1842/PUN/2018 SMT. NEETABEN BHUPENDRA SHAH, 114 - 3, PASI KUNJ, POST OFFICE ROAD, JALNA PAN: BHHPS0328C THE INCOME TAX OFFICER, WARD 1, JALNA 2009 - 10 73 1910/PUN/2018 SANJAY RAMCHANDRA KADAM, M/S. HIRASHAM TRADERS, NEAR S.T. STAND, HIRASHYAM COMPLEX, TAL. KADEGAON, SANGLI PAN: ARDPK6969Q THE INCOME TAX OFFICER, WAR D 2(4), SANGLI 2010 - 11 74 1381/PUN/2018 JALNA SIDDHIVINAYAK ALLOYS PVT. LTD., C - 4, ADDL. MIDC AREA, JALNA 431203 PAN: AAACJ8761E THE ASST. COMMISSIONER OF INCOME TAX, JALNA CIRCLE, JALNA 2006 - 07 ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 7 75 1799/PUN/2018 GOVIND GANGADHAR SABNE KAVATHA R OAD, BASMATH, DIST. HINGOLI PAN: ERFPS9038Q THE INCOME TAX OFFICER, WARD & TPS HINGOLI 2009 - 10 76 334/PUN/2019 POONAWALLA STUD FARM PVT. LTD. 16 - B/1, SAROSH BHAVAN, DR. AMBEDKAR ROAD, PUNE CAMP, PUNE PAN: AADCP7447C THE DY. COMMISSIONER OF INCOME TA X, CENTRAL CIRCLE 1(1), PUNE 2012 - 13 77 335/PUN/2019 POONAWALLA ASTONISH STUD FARM PVT. LTD. 16 - B/1, SAROSH BHAVAN, DR. AMBEDKAR ROAD, PUNE CAMP, PUNE PAN: AAHCS4077M THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), PUNE 2012 - 13 78 344/ PUN/2019 POONAWALLA STUD FARM PVT. LTD. 16 - B/1, SAROSH BHAVAN, DR. AMBEDKAR ROAD, PUNE CAMP, PUNE PAN: AAACT6849F THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), PUNE 2012 - 13 79 343/PUN/2019 POONAWALLA ESTATES STUD & AGRI FARM PVT. LTD. 16 - B/1, SAROSH BHAVAN, DR. AMBEDKAR ROAD, PUNE CAMP, PUNE PAN: AAHCP3543P THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), PUNE 2012 - 13 80 1919/PUN/2018 THE INCOME TAX OFFICER, WARD 7(1), PUNE HEMRAJ SINGH PARMAR 06/096/173491Y, REGIONAL CENTRE , ECHS, C/O VHQ, SOUTHERN COMMAND, CAMP, PUNE 411001 PAN: ABJPP2053L 2014 - 15 81 192/PUN/2019 SHRI JAYANTILAL OSWAL 259/A/5, BHAWANI PETH, PUNE 411042 PAN: AACPO7931N THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE 2013 - 14 ASSESSEE BY : SHRI KISHORE PHADKE SL.NO. 1, 2, 30 , 71 AND 81 SHRI SHARAD SHAH - SR. NO. 4 SHRI M.K. KULKARNI SR. NO. 5, 9 11, 21, 27 , 32 , 56 AND 68 SHRI M.R. BHAGWAT SR. NO. 6 SHRI P.S. SHINGTE SR. NO.8, 28, 33 , 49 , 51 - 54, 61 - 63 AND 67 SHRI RAJEEV KULKARNI SR . NO. 12 15, 19 AND 20 SHRI VIPIN GUJARATHI SR. NO. 17 AND 43 ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 8 SHRI NIKHIL PATHAK SR. NO.22 26 , 36 42 , 57 - 60 AND 76 - 79 SHRI HARI KRISHAN SR. NO.34 AND 35 SMT. DEEPA KHARE SR. NO. 50 SHRI PRATEEK JHA SR. NO.66 SHRI SANKET JOSHI SR. NO.69 AND 70 SHRI SARANG GUDHATE SR. NO.73 SHRI K. SRINIVASAN SR. NO.74 SHRI PRATIK SANDBH O R SR. NO.75 WRITTEN SUBMISSION SR. NO.64 NONE SR. NO. 3 , 7, 16, 18, 29, 31, 44 48 , 55, 65, 72 AND 80 . REVENUE BY : MRS. NANDITA KANCHAN , CIT - D R SR.NO. 44 SHRI M.K. VERMA ALL APPEALS / DATE OF HEARING : 08 . 0 7 .201 9 / 15.07.2019 / DATE OF PRONOUNCEMENT: 19 . 0 7 .201 9 / ORDER PER SUSHMA CHOWLA, JM: THIS BUNCH OF APPEALS FILED BY DIFFERENT ASSESSEE AND REVENUE ARE AGAINST RESPECTIVE ORDER S OF CIT(A) RELATING TO DIFFERENT ASSESSMENT YEARS AGAINST PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. IN THIS BUNCH OF APPEALS FILED / AGAINST DIFFERENT ASSESSEE, COMMON THREAD IS THE ISSUE RAISED AGAINST L EVY OF PENALTY FOR CONCEALMENT UNDER SECTION 271(1)(C) OF THE ACT. MAJORLY THE APPEALS ARE FILED BY ASSESSEE AS THEY ARE AGGRIEVED BY THE AFORESAID LEVY OF PENALTY AND IN SOME CASES, APPEALS ARE ALSO FILED BY REVENUE AGAINST ORDER OF CIT(A) IN DELETING TH E SAME. SINCE THE ISSUE RAISED IN PRESENT SET ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 9 OF APPEALS IS COMMON, WE PROCEED TO DECIDE THE ISSUE VIDE THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. IN SOME OF THE CASES, NO APPEARANCE WAS PUT IN BY ANY OF THE AUTHORIZED REPRESENTATIVES OR BY THE ASSESSEE, BUT SINCE THE ISSUE STANDS COVERED, WE PROCEED TO DECIDE THE SAME AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE. 4. IN ONE OF THE APPEALS I.E. ITA NO.2494/PUN/2017, NONE APPEARED ON BEHALF OF ASSESSEE AND THERE WAS DE LAY OF 24 DAYS IN FILING THE APPEAL LATE. IN ANOTHER APPEAL I.E. ITA NO.1662/PUN/2018, THERE WAS DELAY OF 10 DAYS IN FILING THE APPEAL LATE. HOWEVER, THE ASSESSEE IN BOTH THE APPEALS HA S FILED APPLICATION S FOR CONDONATION OF DELAY AND IN VIEW THEREOF, WE FIND MERIT IN THE SAME AND THE DELAY OF 24 AND 10 DAYS, RESPECTIVELY, IS CONDONED. 5. ON PERUSAL OF RECORDS AND AFTER HEARING THE LEARNED AUTHORIZED REPRESENTATIVES, WE FIND THAT IN THIS BUNCH OF APPEALS, THE ASSESSING OFFICER WHILE COMPLETING ASSESSMENT PROCEEDINGS HAD INITIATED PENALTY PROCEEDINGS FOR CONCEALMENT UNDER SECTION 271(1)(C) OF THE ACT. IN SOME OF THE ASSESSMENT ORDERS WHILE RECORDING SATISFACTION FOR INITIATING THE AFORESAID PENALTY PROCEEDINGS, THE ASSESSING OFFICER HAS FAILED TO MENTION THE LIMB ON ACCOUNT OF WHICH THE ASSESSEE W AS HELD TO HAVE ERRED I.E. WHETHER IT IS CONCEALMENT OF INCOME OR FURNISHING OF INACCURATE PARTICULARS OF INCOME. IN SOME OF THE CASES, WE NOTE THAT THE ASSESSING OFFICER WHILE RECORDING SATISFACTION HAS INITIATE D PENALTY PROCEEDINGS FOR THE DEFAULT OF BOTH I.E. FURNISHING OF INACCURATE PARTICULARS OF INCOME AND / OR CONCEALMENT OF INCOME. IN SOME OF THE CASES, THE ASSESSING OFFICER HAS MENTIONED THAT PENALTY PROCEEDINGS NEED TO BE INITIATED FOR FURNISHING INACCU RATE PARTICULARS OF INCOME IN ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 10 VIEW OF EXPLANATION (1) TO SECTION 271(1)(C) OF THE ACT. IT MAY BE POINTED OUT HEREIN ITSELF THAT EXPLANATION (1) DEALS WITH CONCEALMENT OF INCOME. IN SOME OF THE CASES, THOUGH THE ASSESSING OFFICER HAD INITIATED PENALTY PRO CEEDINGS FOR ONE OF THE LIMBS I.E. EITHER FOR FURNISHING INACCURATE PARTICULARS OF INCOME OR FOR CONCEALING THE INCOME BUT WHILE LEVYING PENALTY, THE SAME HAS BEEN LEVIED ON ALTERNATE LIMB I.E. IN CASE THE PENALTY PROCEEDINGS ARE INITIATED FOR FURNISHING I NACCURATE PARTICULARS OF INCOME BUT WHILE LEVYING PENALTY, THE ASSESSING OFFICER COMES TO A FINDING THAT THE SAME IS TO BE LEVIED FOR CONCEALMENT OF INCOME OR VICE - VERSA. THE ASSESSING OFFICER IN SOME CASES HAVE ALSO LEVIED PENALTY FOR DEFAULT OF BOTH OF THE LIMBS OF SECTION 271(1)(C) OF THE ACT OR NO LIMB IS MENTIONED IN THE PENALTY ORDER . 6. IN SUCH SCENARIO, THE QUESTION WHICH ARISES IS THAT WHERE THE ASSESSING OFFICER HAS FAILED TO MENTION SPECIFIC CHARGE FOR INITIATING PENALTY PROCEEDINGS AND/OR IF HE HAS RECORDED SATISFACTION FOR INITIATING PENALTY PROCEEDINGS FOR NON FULFILLMENT OF ONE OF THE LIMBS OF SECTION 271(1)(C) OF THE ACT AND WHILE LEVYING PENALTY EITHER PENALTY IS LEVIED FOR THE DEFAULT OF BOTH THE LIMBS OR THERE IS MENTION OF NONE OF THE LIMBS OR THERE IS MENTION OF CONTRARY LIMB AS TO WHAT IT WAS INITIATED FOR, THEN WHETHER PENALTY LEVIED IN SUCH CASES CAN BE SUSTAIN ED IN THE EYES OF LAW? 7. DIFFERENT LEARNED AUTHORIZED REPRESENTATIVES FOR THE ASSESSEE HAVE STRESSED THAT THE ISSUE STAND S COVERED BY NUMBER OF DECISIONS OF PUNE BENCH OF TRIBUNAL, WHEREIN THIS ISSUE HAS BEEN DECIDED IN LINE WITH THE RATIO LAID DOWN BY THE HONBLE BOMBAY HIGH COURT IN CIT VS. SHRI SAMSON PERINCHERY (2017) 392 ITR 4 (BOM). IN RESPECT OF APPEALS FILED BY REVE NUE, THE ASSESSEE - RESPONDENT HAS SIMILARLY PLEADED. HOWEVER, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE HAS PLACED RELIANCE ON THE ORDER S OF ASSESSING OFFICER / CIT(A) AND FIND JUSTIFICATION IN THE AFORESAID LEVY OF PENALTY FOR CONCEALMENT UNDER SECTION 271(1)(C) OF THE ACT. ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 11 8. WE FIND THAT WE HAVE ALREADY ADJUDICATED THIS ISSUE IN NUMBER OF CASES IN TURN, RELYING ON THE RATIO LAID DOWN BY THE HONBLE BOMBAY HIGH COURT IN CIT VS. SHRI SAMSON PERINCHERY (SUPRA), WHEREIN IT WAS HELD THAT WHER E THERE IS NO PROPER SATISFACTION FOR INITIATING PENALTY PROCEEDINGS AND IN THE ABSENCE OF PROPER SHOW CAUSE NOTICE TO THE ASSESSEE, THERE IS NO MERIT IN LEVY OF PENALTY. IN THE FACTS OF THE SAID CASE, THE TRIBUNAL HAD DELETED PENALTY IMPOSED UNDER SECTIO N 271(1)(C) OF THE ACT BY HOLDING THAT INITIATION OF PENALTY PROCEEDINGS BY ASSESSING OFFICER WAS FOR FURNISHING INACCURATE PARTICULARS OF INCOME WHILE THE ORDER IMPOSING PENALTY WAS FOR CONCEALMENT OF INCOME. THE GRIEVANCE OF REVENUE BEFORE THE HONBLE H IGH COURT WAS THAT THERE WAS NO DIFFERENCE BETWEEN FURNISHING OF INACCURATE PARTICULARS OF INCOME AND CONCEALMENT OF INCOME. THE HONBLE HIGH COURT HELD AS UNDER: - 6. THE ABOVE SUBMISSION ON THE PART OF THE REVENUE IS IN THE FACE OF THE DECISION OF THE S UPREME COURT IN T. ASHOK PAI V. CIT [2007] 292 ITR 11 (SC) [RELIED UPON IN MANJUNATH COTTON & GINNING FACTORY (SUPRA)] WHEREIN IT IS OBSERVED THAT CONCEALMENT OF INCOME AND FURNISHING OF INACCURATE PARTICULARS OF INCOME IN SECTION 271(1)(C) OF THE ACT, CARRY DIFFERENT MEANINGS/CONNOTATIONS. THEREFORE, THE SATISFACTION OF THE ASSESSING OFFICER WITH REGARD TO ONLY ONE OF THE TWO BREACHES MENTIONED UNDER SECTION 271(1)(C) OF THE ACT, FOR INITIATION OF PENALTY PROCEEDINGS WILL NOT WARRANT/PERMIT PENALTY BEI NG IMPOSED FOR THE OTHER BREACH. THIS IS MORE SO, AS AN ASSESSEE WOULD RESPOND TO THE GROUND ON WHICH THE PENALTY HAS BEEN INITIATED/NOTICE ISSUED. IT MUST, THEREFORE, FOLLOW THAT THE ORDER IMPOSING PENALTY HAS TO BE MADE ONLY ON THE GROUND OF WHICH THE PENALTY PROCEEDINGS HAS BEEN INITIATED, AND IT CANNOT BE ON A FRESH GROUND OF WHICH THE ASSESSEE HAS NO NOTICE. 9. THE HONBLE GOA BENCH OF BOMBAY HIGH COURT IN A LATEST DECISION IN THE CASE OF PR.CIT VS. NEW ERA SOVA MINE & ORS. IN TAX APPEALS NOS.70, 6 9 OF 2018 & 6 OF 2019, JUDGMENT DATED 18.06.2019 APPLYING THE RATIO LAID DOWN IN CIT VS. SHRI SAMSON PERINCHERY (SUPRA) HAVE ALSO SIMILARLY HELD. 10. APPLYING THE SAID PRINCIPLE LAID DOWN BY THE HONBLE BOMBAY HIGH COURT IN CIT VS. SHRI SAMSON PERINCH ERY (SUPRA), IT TRANSPIRES THAT IN CASES OF LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE ACT, THE ASSESSING OFFICER SHOULD BE CLEAR AS ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 12 TO WHICH OF THE TWO LIMBS OF SAID SECTION ARE ATTRACTED OR HAS BEEN CONTRAVENED AND FOR INITIATING PENALTY PROCEEDINGS GIVE SHOW CAUSE ACCORDINGLY. IT CANNOT BE THE CASE OF REVENUE THAT INITIATION WOULD BE ON ONE LIMB I.E. FOR FURNISHING INACCURATE PARTICULARS OF INCOME AND IMPOSITION OF PENALTY ON THE OTHER LIMB I.E. CONCEALMENT OF INCOME OR VICE - VERSA. THE CHARGE AGAIN ST ASSESSEE SHOULD BE CLEAR AND SPECIFIC IN ORDER TO ALLOW THE ASSESSEE TO MEET THE CASE OF REVENUE OF CONCEALING THE INCOME OR FILING INACCURATE PARTICULARS OF INCOME. IN THE ABSENCE OF SUCH SHOW CAUSE NOTICE BEING ISSUED TO THE ASSESSEE, PENALTY PROCEED INGS CANNOT STAND. SIMILARLY, WHILE LEVYING PENALTY, THE ASSESSING OFFICER SHOULD BE CLEAR AS TO WHICH LIMB OF SECTION / CHARGE HAS NOT BEEN FULFILLED BY ASSESSEE TO MAKE HIM LIABLE FOR LEVY OF PENALTY FOR CONCEALMENT OF INCOME. 1 1 . NOW, COMING TO PRESEN T SET OF APPEALS, I N SUCH SCENARIO, WHERE THE ASSESSING OFFICER HAS FAILED TO MENTION SPECIFIC CHARGE AS TO WHICH LIMB OF SECTION 271(1)(C) OF THE ACT HAS NOT BEEN FULFILLED BY THE ASSESSEE AND GIVE PROPER SHOW CAUSE NOTICE TO THE ASSESSEE IN THIS REGARD, THEN THE LEVY OF PENALTY IN SUCH CIRCUMSTANCES SUFFERS FROM INFIRMITY. SIMILARLY WHERE THE ASSESSING OFFICER HAS RECORDED SATISFACTION IN THE ASSESSMENT ORDER AS TO BOTH LIMBS OF SECTION 271(1)(C) OF THE ACT AND INITIATED PENALTY PROCEEDINGS, SUCH ORDER A LSO SUFFERS FROM INFIRMITY. WHERE NO CHARGE IS MENTIONED IN ASSESSMENT ORDER, THEN ALSO FOR NON RECORDING OF PROPER SATISFACTION, THE INITIATION OF PENALTY PROCEEDINGS IS NOT AS PER LAW AND THE PENALTY ORDER PASSED IN SUCH CASES THUS, CANNOT BE UPHELD. W HERE , IN SOME CASES , PENALTY HAS BEEN LEVIED FOR NON FULFILLMENT OF BOTH LIMBS OF SECTION 271(1)(C) OF THE ACT AND / OR FOR ONE OF THE LIMBS FOR INITIATING, FOR OTHER LIMB FOR LEVY AND IN SOME CASES, NO LIMB IS MENTIONED, SUCH ORDERS LEVYING PENALTY UNDER SECTION 271(1)(C) OF THE ACT CANNOT STAND IN THE EYES OF LAW. WE ACCORDINGLY, DELETE PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE ACT. CONSEQUENTLY, APPEALS FILED BY ASSESSEE IN THIS ITA NO S . 1 718 & 1719 /P U N/ 2017 & ORS UTTAM BHAGWANRAO PATIL & ORS 13 REGARD STANDS ALLOWED. FOLLOWING THE SAME PARITY OF REASONING, THE AP PEALS FILED BY REVENUE ALSO STANDS DISMISSED FOR NON FULFILLMENT OF CONDITIONS LAID DOWN IN SECTION 271(1)(C) OF THE ACT FOR RECORDING OF SATISFACTION OR LEVYING PENALTY AS PER SECTION. 1 2 . IN THE RESULT, THE APPEALS OF ASSESSEE ARE ALLOWED AND APPEALS OF REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 19 TH DAY OF JULY , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / J UDICIAL MEMBER / PUNE ; D ATED : 19 TH JULY , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CONCERNED CIT (A) ; 4. / THE CONCERNED CIT , 5. , , / DR B , ITAT, PUNE ; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. P RIVATE SECRETARY , / ITAT, PUNE