Ashutosh Agarwal, Ghaziabad V. ITO, Ward- 1(1), Ghaziabad

ITA 5707/DEL/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5400 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SURENDRA MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 5707/DEL/2018 AY: 20 12-13 SHRI ASHUTOSH AGARWAL, VS INCOME TA X OFFICER, SD-263, SHASTRI NAGAR, WARD 1(1), GHAZIABAD, UTTAR PRADESH. GHAZIABAD. (PAN:AFJPA8169A) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VINOD KUMAR BINDAL, CA MS RINKKY SHARMA, CA DEPARTMENT BY : SHRI SURENDRA MEENA, SR. DR DATE OF HEARING: 05.10.2018 DATE OF PRONOUNCEMENT: 09.10.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 5.7.2018 PASSED BY THE LD. CIT (APPEALS ), GHAZIABAD FOR A.Y. 2012-13 WHEREIN THE ASSESSEE HAD CHALLENGE D THE IMPOSITION OF PENALTY U/S 271(1)(C) OF THE INCOME T AX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') AMOUNTING TO RS. 1,67,010/- AND VIDE THE IMPUGNED ORDER, THE LD. CIT (A) HAS DI SMISSED THE ASSESSEES APPEAL EX PARTE . ITA NO. 5707/DEL/2018 ASSESSMENT YEAR 2012-13 2 2.0 AT THE OUTSET, THE LD. AR PLACED ON RECORD A COPY OF THE ORDER OF THE ITAT IN THE QUANTUM APPEAL PREFERRED B Y THE ASSESSEE FOR ASSESSMENT YEAR 2012-13 IN ITA NO. 186 1/DEL/2018 AND SUBMITTED THAT VIDE ORDER DATED 14.09.2018, THE ITAT HAS RESTORED THE QUANTUM APPEAL TO THE FILE OF THE ASSE SSING OFFICER. IT WAS SUBMITTED THAT SINCE THE QUANTUM APPEAL HAS BEEN RESTORED TO THE FILE OF THE ASSESSING OFFICER, THE PENALTY ORDER ALSO DOES NOT SURVIVE. 3. THE LD. SR. DR HAD NO OBJECTION TO THE PRESEN T APPEAL ALSO BEING RESTORED TO THE FILE OF THE ASSESSING OFFICER . 4. IN VIEW OF THE FACT THAT THE QUANTUM APPEAL HAS BEEN RESTORED TO THE FILE OF THE ASSESSING OFFICER, IT W ILL BE IN THE FITNESS OF THINGS THAT THE PENALTY APPEAL IS ALSO RESTORED TO THE FILE OF THE ASSESSING OFFICER. ACCORDINGLY, WE RESTORE THE PEN ALTY PROCEEDINGS ALSO TO THE FILE OF THE ASSESSING OFFIC ER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STA NDS ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 5707/DEL/2018 ASSESSMENT YEAR 2012-13 3 ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCTOBER, 2018. SD/- SD/- (G.D. AGRAWAL) (SUDHANSHU SRIVASTAVA) PRESIDENT JUDICIAL MEMBER DATED: 9 TH OCTOBER , 2018 GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSTT. REGISTRAR ITA NO. 5707/DEL/2018 ASSESSMENT YEAR 2012-13 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS /PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P S/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 1