ZENITH ENGINEERING CORPORTION, MUMBAI V. ASST CIT RG 33(3), MUMBAI

ITA 6411/MUM/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9389 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 06-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N PADMANABHANLD
• Assessee Lawyers: VIPUL K MODYLD ARS
• Section: 271(1)(c); 143(3)

Judgement Text

ITA NO.6411/MUM/2018 ZENITH ENGINEERING CORPORATION ASSESSMENT YEAR :2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , , BEFORE HONBLE SHRI MANOJ KUMAR AGGARWAL, AM AND HONBLE SHRI RAVISH SOOD, JM ./ I.T.A. NO.6411/MUM/2018 ( / ASSESSMENT YEAR: 2008-09) M/S. ZENITH ENGINEERING CORPORATION DAMAN B-902 GOKUL APARTMENT, NEW SAIBABA NAGAR, BORSAPADA, KANDIVALI WEST MUMBAI -400 067. / VS. A CIT - RANGE - 33(3) ROOM NO.409/C-13 PRATAYAKSH KAR BHAVAN BANDRA KURLA COMPLEX MUMBAI- 400 051. ./ ./PAN/GIR NO. AAAFZ-1582-E ( ! /APPELLANT ) : ( '#! / RESPONDENT ) ASSESSEE BY : S/SHRI NITESH JOSHI & VIPUL K. MODY-LD. ARS REVENUE BY : SHRI N. PADMANABHAN-LD. DR / DATE OF HEARING : 08/01/2020 / DATE OF PRONOUNCEMENT : 08/01/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2008-09 CONTEST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-45, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO.CIT(A)-45/ACIT-33(3)/ITA-49/2015-16 DATED 21/06/2018 QUA CONFIRMATION OF PENALTY U/S 271(1)(C) FOR RS.6,81,0 36/-. THE IMPUGNED ORDER IS AN EX-PARTE ORDER. ITA NO.6411/MUM/2018 ZENITH ENGINEERING CORPORATION ASSESSMENT YEAR :2008-09 2 2. IT IS ADMITTED POSITION BEFORE US THAT IMPUGNED PENALTY LEVIED BY LD. AO VIDE PENALTY ORDER DATED 31/03/2015 SPRING FROM QUANTUM ASSESSMENT ORDER FRAMED BY LD. AO U/S 143(3) R.W.S. 147 ON 14/11/2011. UPON APPEAL AGAINST QUANTUM ASSESSMENT, THE ASSESSMENT HAS BEEN ANNULLED BY TRIBUNAL VIDE ITA NO.1272/M/20 14 ORDER DATED 30/10/2017, A COPY OF WHICH HAS BEEN PLACED ON RECO RD. IN THE ABOVE BACKGROUND, LD. AR SUBMITTED SINCE QUANTUM ORDER HA S BEEN QUASHED BY THE TRIBUNAL WHICH IS STILL IN FORCE AND THEREFO RE, THE PENALTY AGAINST THE QUANTUM ORDER WOULD NOT SURVIVE. THE LD. DR COU LD NOT CONTROVERT THE SAID POSITION. 3. IN VIEW OF ADMITTED POSITION, SINCE QUANTUM ASSE SSMENT HAS BEEN QUASHED BY THE TRIBUNAL, THE PENALTY ARISING OUT OF THE SAME, WOULD ALSO NOT SURVIVE. BY DELETING THE SAME, WE ALLOW THE APP EAL. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH JANUARY, 2020. SD/- SD/- (RAVISH SOOD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 08/01/2020 SR.PS, JAISY VARGHESE ! / COPY OF THE ORDER FORWARDED TO : 1. !/ THE APPELLANT 2. '#!/ THE RESPONDENT ITA NO.6411/MUM/2018 ZENITH ENGINEERING CORPORATION ASSESSMENT YEAR :2008-09 3 3. O ( ) / THE CIT(A) 4. O / CIT CONCERNED 5. XY'%Z, Z, / DR, ITAT, M UMBAI 6. Y\] / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.