Manoj Kumar, New Delhi V. ACIT, Circle-62(1), New Delhi

ITA 5731/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9120 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 01-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Assessee Lawyers: J S KOCHAR
• Keywords: Period of limitation
• Section: 143(2)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI (THROUGH VIDEO CONFERENCE) BEFORE HONBLE JUSTICE P.P. BHATT, PRESIDENT AND SHRI G.S. PANNU, HONBLE VICE PRESIDENT ITA NO. 5731 /DEL/201 9 A.Y. : 20 10 - 11 MANOJ KUMAR C/O TUSHAR GARG & ASSOCIATES (CA), A-5/240, FF, PASCHIM VIHAR, NEW DELHI 110 063 (PAN: AGQPK1786P) VS. ACIT, CIRCLE 62(1), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. J.S. KOCHAR, CA DEPARTMENT BY : SH. M. BARNWAL, SR. DR. ORDER PER JUSTICE P.P. BHATT: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE IMPUGNED ORDER DATED 16.4.2019 PASSED BY THE LD. COMMISSIONER OF I NCOME TAX (APPEALS)-20, NEW DELHI , PERTAINING TO ASSESSMENT YEAR 2010-11. 2. AT THE TIME OF HEARING, LD. AUTHORISED REPRESENT ATIVE OF THE ASSESSEE, SH. J.S. KOCHAR, CA STATED THAT THE ASSESSMENT ORDE R ON WHICH THE PENALTY HAS BEEN IMPOSED HAS ALREADY BEEN QUASHED BY THE ITAT, C BENCH, NEW DELHI VIDE ITS ORDER DATED 24.02.2020 PASSED IN ITA NO. 1 627/DEL/2016 (AY 2010-11) IN ASSESSEES QUANTUM APPEAL. FOR THE SAKE OF CON VENIENCE, HE FILED THE COPY OF THE AFORESAID TRIBUNALS ORDER DATED 24.02.202 0. THEREFORE, HE REQUESTED 2 THAT SINCE THE ASSESSMENT HAS ALREADY BEEN QUASHED BY THE TRIBUNAL VIDE ITS AFORESAID ORDER DATED 24.2.2020, HENCE, THE PENAL TY IN DISPUTE IS NOT SUSTAINABLE IN THE EYES OF LAW AND MAY BE DELETED ACCORDINGLY. 3. ON THE OTHER HAND, LD. SR. DR HAS NOT RAISED AN Y OBJECTION ON THE REQUEST OF THE LD. A.R. FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE O RDERS OF THE AUTHORITIES BELOW AND THE ORDER OF THE ITAT PASSED IN ASSESSEES QUANTUM APPEAL, WHEREIN THE ITAT, C BENCH, NEW DELHI VIDE ITS ORDER DATED 24.02.2020 PASSED IN ITA NO. 1627/DEL/2016 (AY 2010-11) HAS AL READY QUASHED THE ASSESSMENT BY HOLDING AS UNDER:- 3.13 THUS, RESPECTFULLY FOLLOWING THE FINDING O F THE HONBLE DELHI HIGH COURT, WE HOLD THAT THE NOTICE D ATED 01.09.2011 ISSUED BY THE CIT, CIRCLE-37(1) WAS WIT HOUT JURISDICTION AND, THUS, IT WAS INVALID AND THE NOTI CE DATED 30.8.2012 ISSUED BY THE ITO, WARD 38(2), NEW DELHI ISSUED BY THE CORRECT JURISDICTIONAL OFFICER, WAS BEYOND T HE PERIOD OF LIMITATION AND THEREFORE, THIS WAS ALSO INVALID. THUS, ASSESSMENT ORDER PASSED WITHOUT ACQUIRING THE CORRE CT JURISDICTION FOR A SCRUTINY BY WAY OF NOTICE UNDER SECTION 143(2) IS VOID AB INITIO AND THUS WE QUASH THE SAME . AS WE HAVE ALREADY QUASHED, THE ASSESSMENT ORDER WE ARE N OT ADJUDICATING ON THE ISSUE RAISED ON MERIT OF THE AD DITION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. 4.1 AFTER PERUSING THE AFORESAID FINDINGS OF THE TR IBUNAL IN ASSESSEES APPEAL, WHEREIN ASSESSMENT HAS ALREADY BEEN QUA SHED ON WHICH THE PENALTY 3 HAS BEEN IMPOSED, HENCE, THE PENALTY IN DISPUTE IS NOT SUSTAINABLE IN THE EYES OF LAW, THEREFORE, THE SAME IS DELETED AS SUCH. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08-01-202 1. SD/- SD/- (G.S. PANNU) (JUSTICE P.P. BHATT) VICE PRESIDENT PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT ( A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 4