S.K. Gupta, New Delhi V. Addl. DIT (Inv.), New Delhi

ITA 6287/DEL/2013

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3416 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 21-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Assessee Lawyers: P S SHARDA
• Keywords: Non compliance
• Section: 131

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. G.D.AGARWAL, PRESIDEN T AND SH. KUL BHARAT, JUDICIAL M EMBER ITA NO. 6287/DEL./2013 : A SSTT. YEAR : 2012-13 S.K.GUPTA C-10, SHOPPING COMPLEX, NIMRI COLONY, ASHOK VIHAR, PHASE-IV, NEW DELHI PAN : ACGPG1703Q VS ADDL. DIT (INV.) UNIT-II NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P. S.SHARDA, ADV. RESPONDENT BY : SH. KAUSHLENDRA TIW ARI, SR. DR DATE OF HEARING : 22.02.2018 DATE OF PRONOUNCEMENT : 23.02.2018 ORDER PER KULBHARAT, J.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) XXII, NEW D ELHI DATED 25.09.2013 PERTAINING TO ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APP EAL :- THE LEARNED CIT(A) HAS EARED IN LAW AND IN FACTS I N UPHOLDING THE PENALTY IMPOSED IN THE INSTANT CASE U /S 272A(1)(C) OF THE ACT. ITA NO.6287/DEL/2013 2 RELIEF CLAIMED A. THE IMPUGNED ORDER BE CANCELLED AND THE PENALTY IMP OSED BY THE LEARNED ADDL. DIT (INV.) UNIT-II, NEW DELHI BE CANCELLED AS WELL; B. SUCH OTHER OR FURTHER RELIEF AS DEEMED FIT JUST AND PROPER BY THIS HONBLE TRIBUNAL IN VIEW OF THE FACTS AND CIRCUMSTA NCES OF THE CASE BE ALLOWED IN FAVOUR OF THE APPELLANT. 3. BRIEFLY STATED THE FACTS ARE THAT TAX EVASION PE TITION WAS RECEIVED. FOR THE PURPOSE OF MAKING INVESTIGATION IN RESPECT OF THE T AX EVASION PETITION, SUMMON U/S 131 OF THE INCOME TAX ACT WAS ISSUED TO THE ASS ESSEE. SUBSEQUENTLY, THE ASSESSING OFFICER IMPOSED A PENALTY OF RS. 10,000/- U/S 272A(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS TH E ACT). FOR NON COMPLIANCE OF THE SUMMON U/S 131 OF THE ACT. AGAINS T THIS, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A) WHO AFTER CON SIDERING SUBMISSIONS CONFIRMED THE PENALTY. NOW THE ASSESSEE IS FURTHER APPEAL BEFORE THIS TRIBUNAL. 4. THE ONLY EFFECTIVE GROUND IS AGAINST CONFIRMATI ON OF PENALTY BY THE LD. CIT(A) OF RS. 10,000/-. LD. COUNSEL FOR THE ASSESS EE SUBMITTED THAT THE AUTHORITIES BELOW WERE NOT JUSTIFIED IMPOSING THE P ENALTY AND CONFIRMING THE SAME. HE SUBMITTED THAT THE AUTHORITIES OUGHT TO HA VE LIBERAL APPROACH. HE SUBMITTED THAT THE ASSESSEE, IN FACT, SOUGHT ADJOUR NMENT ON THE DATE WHEN THE SUMMON WAS ISSUED. ON THE CONTRARY, LD. DR OPPOSED THE SUBMISSION AND SUPPORTED THE ORDERS OF AUTHORITIES BELOW. 5. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND MORE PARTICULARLY, WHEN THE ASSESSEE SOUGHT ADJOURNMENT. IN OUR VIEW, THE AUTHORITIES BELOW OUGHT TO HAVE TAKEN A LIBERAL APPROACH. WE, T HEREFORE, DEEM IT PROPER UNDER THE FACTS OF THE PRESENT CASE TO DELETE THE P ENALTY. ITA NO.6287/DEL/2013 3 5. IN THE RESULT, GROUND RAISED IN THE APPEAL IS A LLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23/ 02/2018). SD/- SD/- (G.D.AGARWAL) (KUL BHARAT) PRESIDENT JUDICIAL MEMBER DATED: 23 / 02/2018 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR DATE INITIAL 1. DRAFT DICTATED ON 22.02.2018 2. DRAFT PLACED BEFORE AUTHOR 22.02.2018 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 23.02.2018 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.