G. Vanitha, Bangalore V. ITO, Bangalore

ITA 639/BANG/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0298 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 09-06-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 12-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAVISHANKAR S V

Judgement Text

ITA.639/BANG/2014 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A NO.639/BANG/2014 (ASSESSMENT YEAR : 2006-07) SMT. G. VANITHA, NO.684, 9 TH MAIN, BINNAMANGALA 1 ST STATE, INDIRANAGAR, BENGALURU 560 038 .. APPELLANT PAN : AAAJV0301M V. INCOME-TAX OFFICER, WARD -12(2), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. RAVISHANKAR S. V, ADVOCATE REVENUE BY : SHRI. SUNIL KUMAR AGARWAL, JCIT HEARD ON : 09.06.2016 PRONOUNCED ON : 24.06.2016 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : IN THIS APPEAL FILED BY ASSESSEE, IT ASSAILS LEVY OF PENALTY OF RS.5,24,090/-, U/S.271(1)(C) OF THE INCOME-TAX ACT, 1961 (THE ACT IN SHORT). ITA.639/BANG/2014 PAGE - 2 02. AMONG THE VERY MANY GROUNDS TAKEN BY THE ASSESS EE, ONE OF THE GROUNDS, NAMELY GROUND NO.3(C) ASSAILS THAT THE VAL IDITY OF THE NOTICE ISSUED BY THE AO U/S.271(1) R.W.S.274 OF THE ACT. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE NOTICE WAS VAGUE AND BY VIRTUE OF THE JUDGMENT OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. M/S. MANJUNATHA COTTON & GINNING FACTORY (359 ITR 565), A VAGUE NOTICE WOULD INVALIDATE THE LEVY OF PENALTY. 03. LD. DR ON THE OTHER HAND SUBMITTED THAT THIS GR OUND WAS NOT TAKEN BY THE ASSESSEE BEFORE THE CIT (A). 04. WE HAVE PERUSED THE ORDERS AND HEARD THE CONTEN TIONS. IT MIGHT BE TRUE THAT HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF MANJUNATHA COTTON & GINNING FACTORY (SUPRA) HAD EMPHASISED THE REQUIREMENT OF SPECIFYING THE ALLEGED FAILURE OF THE ASSESSEE IN T HE NOTICE ISSUED U/S.274 READ WITH SECTION 271(1)(C) OF THE ACT. NEVERTHELE SS WE FIND THAT SUCH A GROUND WAS NEVER RAISED BEFORE THE CIT (A). IN THE FITNESS OF THINGS, WE ARE OF THE OPINION THAT THE ISSUE REGARDING VALIDITY OF PENALTY DUE TO VAGUENESS OF THE NOTICE ISSUED U/S.274 R.W.S.271 OF THE ACT H AS TO BE CONSIDERED BY THE CIT (A). WE THEREFORE REMIT THIS ISSUE TO THE CIT (A) FOR CONSIDERATION IN ACCORDANCE WITH LAW. ITA.639/BANG/2014 PAGE - 3 05. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH DAY OF JUNE, 2016. SD/- (ABRAHAM P GEORGE) ACCOUNTANT MEMBER MCN COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER ASSISTANT REGISTRAR