G.Lalitha, Rajahmundry V. THE ACIT, Rajahmundry

ITA 562/VIZ/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1004 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 11 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 23-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N MURTHY NAIKDR

Judgement Text

ITA NO.562/VIZAG/2013 G. LALITHA, RAJAHMUNDRY 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.562/VIZAG/2013 ( / ASSESSMENT YEAR: 2006-07) G. LALITHA RAJAHMUNDRY VS. ACIT, CENTRAL CIRCLE, RAJAHMUNDRY [PAN: ABOPG1234M ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI M.N. MURTHY NAIK,DR / DATE OF HEARING : 13.07.2016 / DATE OF PRONOUNCEMENT : 22.07.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A)-11, MUMBAI, CAMP AT VISAKHAPATNAM DATED 15.3 .2013 FOR THE ASSESSMENT YEAR 2006-07. ITA NO.562/VIZAG/2013 G. LALITHA, RAJAHMUNDRY 2 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE BASIS ON WHICH PENA LTY HAS BEEN LEVIED BY THE ASSESSING OFFICER HAS BEEN SET ASIDE BY THE ITAT IN ITA NO.411/VIZAG/2009 DATED 1.4.2011 TO THE FILE OF THE ASSESSING OFFICER. THE PENALTY LEVIED BY THE ASSESSEE HAS NO LEG TO ST AND AND SUBMITTED THAT THE SAME MAY BE DISMISSED. 3. ON THE OTHER HAND, THE LD. D.R. HAS FAIRLY ACCEP TED THAT THE ISSUE ON WHICH THE PENALTY IS LEVIED HAS BEEN RESTORED TO THE FILE OF THE ASSESSING OFFICER TO ADJUDICATE AFRESH. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MA TERIALS AVAILABLE ON RECORD. BY CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES, WE ARE OF THE OPINION THAT ONCE THE ISSUE ON WHICH PENALTY IS LEVIED HAS BEEN SET ASIDE BY THE TRIBUNAL TO THE FILE OF THE A SSESSING OFFICER, THE PENALTY ORDER CANNOT SUSTAIN. THUS, WE SET ASIDE T HE ORDER PASSED BY THE LD. COMMISSIONER AND THE MATTER IS REMANDED BAC K TO THE FILE OF THE A.O. TO TAKE A DECISION AFTER DECIDING THE QUANTUM APPEAL AFRESH IN ACCORDANCE WITH LAW. THIS GROUND OF APPEAL RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ITA NO.562/VIZAG/2013 G. LALITHA, RAJAHMUNDRY 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 22 ND JUL16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 22.07.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT G. LALITHA, W/O DR. ARAVINDAM, D .NO.6-14-3, ACHATAVARI STREET, RAJAHMUNDRY 2. / THE RESPONDENT ACIT, CENTRAL CIRCLE, RAJAHMUND RY 3. ) / THE CIT (CENTRAL), HYDERABAD 4. ) ( ) / THE CIT(A)-11, MUMBAI, CAMP: AT VISAKHAPATNAM 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM