Neetu Nayyar, New Delhi V. ACIT Circle-20(2), New Delhi

ITA 6189/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0871 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBE
• Section: 142(1); 153A; 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6189/DEL/2019 : ASSTT. YEAR : 2011-12 ITA NO. 6190/DEL/2019 : ASSTT. YEAR : 2012-13 ITA NO. 6191/DEL/2019 : ASSTT. YEAR : 2013-14 ITA NO. 6192/DEL/2019 : ASSTT. YEAR : 2014-15 ITA NO. 6193/DEL/2019 : ASSTT. YEAR : 2015-16 ITA NO. 6194/DEL/2019 : ASSTT. YEAR : 2016-17 SMT. NEETU NAYYAR C/O ANIL JAIN D.D. & CO., 611, SURYA KIRAN BUILDING, K.G. MARG, NEW DELHI - 1100 01 VS A CIT, CENTRAL CIRCLE-20 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAFPN7484A ITA NO. 6195/DEL/2019 : ASSTT. YEAR : 2011-12 ITA NO. 6196/DEL/2019 : ASSTT. YEAR : 2012-13 ITA NO. 6197/DEL/2019 : ASSTT. YEAR : 2013-14 ITA NO. 6198/DEL/2019 : ASSTT. YEAR : 2014-15 ITA NO. 6199/DEL/2019 : ASSTT. YEAR : 2015-16 ITA NO. 6200/DEL/2019 : ASSTT. YEAR : 2016-17 SMT. MEENA NAYYAR C/O ANIL JAIN D.D. & CO., 611, SURYA KIRAN BUILDING, K.G. MARG, NEW DELHI-110001 VS ACIT, CENTRAL CIRCLE-20 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAFPN7941Q ASSESSEE BY : SH. ANIL JAIN, CA REVENUE BY : SH. PRAKASH DUBE, SR. DR DATE OF HEARING: 21.12.2020 DATE OF PRONOUNCEMENT: 22.12.2020 ITA NOS. 6189 TO 6200/DEL/2019 NEETU NAYYAR AND MEENA NAYYAR 2 ORDER PER BENCH: THESE 12 APPEALS HAVE BEEN FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT(A)-27, NEW DELHI, DATED 24.05.2019 AND 27.05.2019 WHEREIN THE LD. CIT (A) H AS CONFIRMED THE PENALTY LEVIED U/S 271(1)(B) OF THE I NCOME TAX ACT, 1961 BY THE AO. 2. SINCE, THE IDENTICAL ISSUES ARE INVOLVED AND THE GROUNDS OF APPEAL BEING COMMON FOR ALL THE ABOVE SIX YEARS I.E. FROM ASSESSMENT YEARS 2011-12 TO 2016-17, FOR THE SAKE O F CONVENIENCE, THEY ARE HEREWITH ADDRESSED IN A COMMO N ORDER. 3. A NOTICE U/S 153A OF THE ACT WAS ISSUED ON 22.09 .2017. A SHOW CAUSE NOTICE WAS ISSUED ON 22.03.2018 FIXING THE CASE FOR 28.03.2018. ANOTHER NOTICE U/S 153A WAS ISSUED ON 02.08.2016. FURTHER, ON 14.08.2018, A SHOW CAUSE NO TICE WAS ISSUED TO THE ASSESSEE AND THE CASE WAS FIXED FOR H EARING ON 24.08.2018. ON 30.08.2018, NOTICE U/S 142(1) ALONG WITH QUESTIONNAIRE WERE ISSUED TO THE ASSESSEE AND FIXIN G THE CASE FOR 10.09.2018. IN COMPLIANCE TO THE SAID NOTICE, T HE ASSESSEE HAS FILED COPY OF ITR ONLY. 4. NOTICE U/S 142(1) WAS ISSUED ON 30.08.2018 FIXIN G THE HEARING FOR 10.09.2018. ANOTHER NOTICE U/S 142(1) D ATED 05.10.2016 WAS ISSUED BY THE AO ON 16.10.2016 ON FI XING THE CASE FOR HEARING ON 25.10.2018. SINCE, THERE WAS NO COMPLIANCE TO THE NOTICES ISSUED, A PENALTY NOTICE U/S 274 ITA NOS. 6189 TO 6200/DEL/2019 NEETU NAYYAR AND MEENA NAYYAR 3 WAS ISSUED ON 09.11.2018 FIXING THE CASE FOR 19.11. 2018. SINCE THERE WAS NO COMPLIANCE ON 19.11.2018 THE AO LEVIED PENALTY U/S 271(1)(B) OF RS.10,000/-. 5. DURING THE HEARING BEFORE US, THE ASSESSEE HAS R EFERRED THE LETTER DATED 19.11.2018 FILED BEFORE THE ASSESS ING OFFICER WHEREIN THE ASSESSEE EXPLAINED THAT THE NOTICE FIXI NG THE HEARING ON 25.10.2018 HAS NOT BEEN RECEIVED. THERE HAS BEEN A NOTING OF THE ASSESSING OFFICER ON THIS LETTER AS TO WHY THE NOTICE WAS NOT RECEIVED. THUS, THE LD. AR EXPLAINED THAT THERE HAS BEEN COMPLIANCE TO THE NOTICE ISSUED. 6. THE LD. DR ARGUED THAT THERE HAS BEEN A SPATE ON NON- COMPLIANCES BEFORE THE AO AND HENCE THE PENALTY HAS BEEN RIGHTLY LEVIED. 7. HEARD THE ARGUMENTS OF BOTH THE PARTIES AND PERU SED THE MATERIAL AVAILABLE ON RECORD. 8. THE RATIONALE OF THE AO TO LEVY THE PENALTY VID E ORDER DATED 06.12.2018 WAS THAT NOBODY ATTENDED ON 19.11. 2018 IN RESPONSE TO THE SHOW CAUSE ISSUED U/S 274, THE FACT S ON RECORD PROVE THAT THE ASSESSEE HAS INDEED REPLIED O N 19.11.2018 AND EXPLAINED THAT THE NOTICE DATED 16.1 0.2018 HAS NOT BEEN RECEIVED BY THEM AND THERE WAS A NOTIN G OF THE ASSESSING OFFICER ON THE LETTER. THUS, THE OBSERVAT ION OF THE ASSESSING OFFICER THAT THERE WAS NO COMPLIANCE TO T HE SHOW CAUSE WAS CONTRARY TO THE FINDINGS ON THE RECORD. H ENCE, THE PENALTY LEVIED IS LIABLE TO BE OBLITERATED. ITA NOS. 6189 TO 6200/DEL/2019 NEETU NAYYAR AND MEENA NAYYAR 4 9. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/12/2020. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22/12/2020 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR