Trust For Education Mankind Peace & Learning, Ghaziabad V. JCIT, Ghaziabad

ITA 6185/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3060 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 23-11-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Difference of opinion; Condonation of delay
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F , NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 6185/DEL/2015 A.Y. 2010 - 11 TRUST FOR EDUCATION MANKIND PEACE & LEARNING C/O AKHILESH KUMAR ADVOCATE CHAMBER NO. 206 - 07 ANSAL SATYAM, RDC RAJ NAGAR GHAZIABAD PAN: AABTT5461H VS. JCIT, RANGE 2 GHAZIABAD (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI ATIQ AHMAD, SR.D.R DATE OF HEARING 20TH NOVEMBER, 2017 DATE OF PRONOUNCEMENT 29 TH NOVEMBER, 2017 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER T HE PRESENT PENALTY APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 09/09/15 PASSED BY LD. CIT (A), GHAZIABAD FOR ASSESSMENT YEAR 2010 - 11 ON FOLLOWING GROUNDS OF APPEAL: ITA 6185/DEL/2015 ASSESSMENT YEAR 2010 - 11 TRUST FOR EDUCATION MANKIND PEACE & LEARNING PAGE 2 OF 5 BECAUSE, THE ORDER OF LD.CIT(A) IS BAD IN LAW AND AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE AS THE PENALTY ON MER ITS IS WRONGLY CONFIRMED SOLELY ON THE BASIS OF CONFIRMATION OF ADDITION THAT TOO IN LIMINE IGNORING THE FACT THAT NEITHER THERE IS ANY CONCEALMENT NOR ASSESSEE HAS FILED ANY INACCURATE PARTICULARS. 2. BECAUSE, THE LD.CIT(A), GROSSLY ERRED EVEN NOT ADDRESS ING TO THE ISSUE THAT ON MERITS ADDITION MADE U/S 68 READ WITH 115 BBC ITSELF IS AGAINST THE LAW PRONOUNCED BY HON BLE JURISDICTIONAL/OTHER COURTS AND AT THE MOST CASE COULD BE SAID BASED ON DIFFERENCE OF OPINION, HENCE ORDER IS AGAINST THE LAW PRONOUNCED BY HON BLE APEX COURT IN CASE OF RELIANCE PETROCHEMICALS. 3. BECAUSE, WITHOUT PREJUDICE TO ABOVE, THE LD.CIT(A) ERRED IN IGNORING THE FACT THAT ADDITION WAS MADE MERELY ON THE BASIS OF CONDITIONAL INDUCED SURRENDER AS DESIRED BY THE LD.AO HENCE UPHOLDING OF PENALTY IS AGAINST THE RULES OF FAIR PLAY AND PRONOUNCEMENTS OF HON BLE JURISDICTIONAL/OTHER. AS PER THE ABOVE GROUNDS, PENALTY OF RS.9,27,000/ - IMPOSED U/S 271(1)(C ) IS PRAYED TO BE QUASHED. 2. BRIEF FACTS OF THE CASE ARE AS UNDER: A SSESSEE IS A TRUST AND WAS INCORPORATED V IDE TRUST DEED DATED 29/04/ 2008 . THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED ON 17/09/10 DECLARING NIL INCOME. THE RETURN WAS SELECTED FOR SCRUTINY AND THE ASSESSMENT WAS COMPLETED UNDER SECTION 143 (3) OF THE ACT ON 21/03/13 AT AN INCOME OF RS. 30 ,00,000/ - BY MAKING ADDITION ON ACCOUNT OF UNEXPLAINED CORPUS DONATION . ITA 6185/DEL/2015 ASSESSMENT YEAR 2010 - 11 TRUST FOR EDUCATION MANKIND PEACE & LEARNING PAGE 3 OF 5 3. AGGRIEVED BY THE ORDER OF LD. AO, ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT (A). T HE APPEAL WAS FILED WITH A DELAY OF 170 DAYS. ASSESSEE MADE AN APPLICATION FOR CONDONATION OF DELAY ALONG WITH THE APPEAL. LD. CIT (A) HOWEVER DID NOT CONDONE THE DELAY AND DISMISSED THE APPEAL. AGAINST THE ORDER OF LD. CIT (A) ASSESSEE PREFERRED APPEAL BEFORE THIS TRIBUNAL. THIS T RIBUN AL V IDE ORDER DATED 15/07/16 IN ITA NO. 1792/DEL/2015, CONDONE D THE DELAY AND SET ASIDE THE ISSUE BACK TO LD. CIT (A) WITH A DIRECTION TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH ON MERITS IN ACCORDANCE WITH LAW AFTER GIVING PROPER OPPORTUNITY TO THE ASSE SSEE. 4 . WE HAVE HEARD THE RIVAL SUBMISSIONS ADVANCED BY BOTH THE SIDES ON T HE BASIS OF RECORDS PLACED BEFORE US. WE HAVE ALSO PERUSED THE ORDER OF THIS T RIBUNAL DATED L5/07/17, IN THE QUANTUM APPEAL IN ITA NO. 1792/DEL/2015 FOR THE YEAR UNDER CONSIDERAT ION. 4. 1. IN OUR CONSIDERED OPINION AS QUANTUM APPEAL HAS BEEN SET ASIDE TO LD. CIT (A) , THE PRESENT PENALTY APPEAL ALSO NEED TO BE SET - ASIDE TO BE DECIDED IN CONFORMITY WITH THE ORDER PASSED BY LD. CIT (A) IN QUANTUM APPEAL. 5. WE ARE THEREFORE SETT ING ASIDE THE PRESENT PENALTY APPEAL BACK TO THE FILE OF LD.CIT (A) , WITH A DIRECTION TO DECIDE THE ISSUE AS PER LAW . ACCORDINGLY THE GROUNDS RAISED BY ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. ITA 6185/DEL/2015 ASSESSMENT YEAR 2010 - 11 TRUST FOR EDUCATION MANKIND PEACE & LEARNING PAGE 4 OF 5 6. IN THE RESULT APPEAL FILED BY THE ASSESSEE STA NDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29.11.2017. S D / - S D / - (R.S. SYAL) (BEENA A PILLAI) VICE PRESIDENT JUDICIAL MEMBER DATED: 2 9 T H NOVEMBER, 2017. *MV COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT, DELHI BENCHES, NEW DELHI ITA 6185/DEL/2015 ASSESSMENT YEAR 2010 - 11 TRUST FOR EDUCATION MANKIND PEACE & LEARNING PAGE 5 OF 5 DATE 1. DRAGON DICTATION 20.11.17 2. DRAFT PLACED BEFORE AUTHOR 23.11.17 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. APPROVED DRAFT COMES TO SRPS/PS 5. KEPT FOR PRONOUNCEMENT ON 29.11.17 6. FILE SENT TO BENCH CLERK 7. ORDER UPLOADED