Pushapdeep Singh Sandhu, MOHALI V. Income Tax Officer,Ward 3(3), FARIDKOT

ITA 545/ASR/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0041 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-03-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 21-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J K GUPTA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NO. 545/ASR/2017 A SSESSMENT YEAR: 2009-10 PUSHAPDEEP SINGH SANDHU, 2706, PHASE 7, MOHALI. [NOW AT 1015, NR. NARINDER PALACE, DISTT. KKP, FDK.] [PAN: CAOPS 5959L] VS. INCOME TAX OFFICER, WARD 6(4), MOHALI. [NOW, ITO WARD (3)(3), FARIDKOT] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. J. K. GUPTA (ADV.) RESPONDENT BY: SH. CHARAN DASS (D.R.) DATE OF HEARING: 27.03.2019 DATE OF PRONOUNCEMENT: 29.03.2019 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE ASSESSEE AGITATING THE ORD ER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHANDIGARH ('CIT(A)' FOR SHORT) DATED 02.06.2017, CONFIRMING THE LEVY OF PENALTY UNDER SECTION 271(1) (C) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREINAFTER) BY THE ASSESSING OFFIC ER (AO) FOR ASSESSMENT YEAR (AY) 2009-10 VIDE ORDER DATED 25.06.2012. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, SH. GUPTA, ADDUCING A COPY OF THE ORDER BY THE TRIBUNAL (CHANDIGARH BENCH) IN THE ASSESSEES CASE IN QUANTUM PROCEEDINGS FOR THE RELE VANT YEAR (IN ITA NO. 659/CHD/2017, DATED 13.7.2017/COPY ON RECORD), THAT THE ASSESSMENT HAVING BEEN SET ASIDE BY THE TRIBUNAL TO THE FILE OF THE FIRST APPELLATE AUTHORITY, THE PENALTY ITA NO. 545/ASR/2017 (AY 2009-10) P USHAPDEEP SINGH SANDHU V. ITO 2 PROCEEDINGS WOULD ALSO LIKEWISE BE REQUIRED TO BE S ET ASIDE. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) DID NOT RAISE ANY OBJECTION TO THE SAID PLEA. FURTHER, ON BEING INQUIRED AS HOW IS IT THAT WHILE THE JURISDICTION I N THE QUANTUM PROCEEDINGS LAY WITH THE CHANDIGARH BENCH OF THE TRIBUNAL, THE APPE AL IN THE PENALTY PROCEEDINGS IS PRESENTED BEFORE ITS AMRITSAR BENCH, IT WAS EXPLAI NED BY SH. GUPTA THAT THIS WAS ON ACCOUNT OF THE CHANGE IN ADDRESS SINCE, ALSO ADV ERTING TO THE ORDER U/S. 127 DATED 19.05.2017 TRANSFERRING THE ASSESSEES JURISDICTION FROM ITO WARD 6(2), MOHALI TO ITO WARD (3)(3), FARIDKOT. NO ISSUE AS TO JURISDICT ION, THUS, HE URGED, ARISES. 3. I HAVE HEARD THE PARTIES, AND PERUSED THE MATERI AL ON RECORD. THE TRIBUNAL HAS SET ASIDE THE QUANTUM PROCEEDINGS BACK TO THE FILE OF THE FIRST APPELLATE AUTHORITY. THE APPEAL IN THE INSTAN T CASE IS QUA PENALTY ON BOTH THE ADDITIONS UNDER APPEAL IN THE QUANTUM PROCEEDINGS. PER CONTRA, THE PENALTY PROCEEDINGS WOULD NECESSARILY HAVE TO BE RESTORED B ACK. THE SAME ARE, ACCORDINGLY, SET ASIDE TO THE FILE OF THE LD. CIT(A ), TO DECIDE THE SAME IN LIGHT OF AND BY TAKING INTO CONSIDERATION THE EXPLANATIONS F URNISHED; THE MATERIAL/S BROUGHT ON RECORD, AS WELL AS THE FINDING/S ISSUED BY THE F IRST APPELLATE AUTHORITY IN THE QUANTUM PROCEEDINGS, OF COURSE AFTER PROVIDING REAS ONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE PARTIES BEFORE HIM. I DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN CO URT ON MARCH 29, 2019 SD/- (SANJAY ARORA) ACCOUNTANT MEMBER DATE: 29.03.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: ITA NO. 545/ASR/2017 (AY 2009-10) P USHAPDEEP SINGH SANDHU V. ITO 3 (1) THE APPELLANT: PUSHAPDEEP SINGH SANDHU, 1015, NR. N ARINDER PALACE, DISTT. KKP, FARIDKOT. (2) THE RESPONDENT: INCOME TAX OFFICER, WARD (3 )(3), FARIDKOT (3) THE CIT(APPEALS)-2, CHANDIGARH (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDER