Sh. Satish Kumar Legal Heir of Late Smt. Jaiwantri Devi , Yamunanagar V. ITO, W-3, Yamunanagar

ITA 565/CHANDI/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1297 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH CIT DR
• Keywords: Opportunity of being heard; Set aside
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH .., ! '# #$ %, & '( BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, J M ITA NO. 565/CHD/2019 ASSESSMENT YEAR : 2007-08 SHRI SATISH KUMAR LEGAL HEIR OF LATE SMT. JAIWANTRI DEVI VILL. KAIL, THE. JAGADHRI YAMUNANAGAR, HARYANA THE ITO W-3 YAMUNANGAR, HARYANA PAN NO: CHLPD5433J APPELLANT RESPONDENT !' ASSESSEE BY : SMT. SHRUTI KHANDELWAL PROXY FOR SHRI TEJ MOHAN SINGH, ADVOCATE #!' REVENUE BY : SHRI MANJIT SINGH, CIT DR $ %! & DATE OF HEARING : 04/12/2019 '()*! & DATE OF PRONOUNCEMENT : 04/12/2019 ')/ ORDER PER N.K. SAINI, VICE PRESIDENT THIS IS AN APPEAL BY THE LEGAL HEIR OF THE DECEASED ASS ESSEE AGAINST THE ORDER DT. 08/02/2019 BY THE LD. CIT(A)-4, LUDHIANA. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEA L RELATES TO THE SUSTENANCE OF PENALTY LEVIED BY THE A.O. UNDER SECT ION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) AMOU NTING TO RS. 40,14,415/-. 3. DURING THE COURSE OF HEARING THE LD. CIT DR AT THE VE RY OUTSET STATED THAT THE QUANTUM ADDITION ON THE BASIS OF WHICH THE IMPUGNED PENAL TY WAS LEVIED BY THE A.O. AND SUSTAINED BY THE LD. CIT(A) HAD BEEN SET ASIDE BY TH E ITAT CHANDIGARH BENCH A, CHANDIGARH IN ITA NO. 1387/CHD/2018 FOR THE A.Y. 2007-08 VIDE ORDER DT. 13/08/2019, COPY OF THE SAID ORDER WAS FURNISHED WHICH IS PLACED O N RECORD. 2 4. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. CITDR A ND THE MATERIAL AVAILABLE ON THE RECORD IT IS NOTICED THAT THE ISSUE RELATING TO THE QUANTUM ADDITION ON THE BASIS OF WHICH THE IMPUGNED PENALTY WAS LEVIED BY THE A.O. HAS BE EN SET ASIDE TO THE FILE OF THE A.O. VIDE AFORESAID REFERRED TO ORDER DT. 13/08/ 2019 IN ITA NO. 1387/CHD/2018 FOR FRESH ADJUDICATION. THEREFORE THE PRESENT ISSUE BEING COR RELATED TO THE QUANTUM ADDITION IS ALSO SETASIDE TO THE FILE OF THE A.O. TO BE ADJUDICATED IN ACCORDANCE WITH LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE LEGAL HEIR OF THE DECEASED ASSESSEE. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 04/12/2019 ) SD/- SD/- #$ % .., (SANJAY GARG ) ( N.K. SAI NI) & '(/ JUDICIAL MEMBER ! / VICE PRESIDENT AG DATE: 04/12/2019 (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE (+ $ BY ORDER, ; # ASSISTANT REGISTRAR