SHRI MAHENDRA AHUJA, Raipur V. THE DCIT CENTRAL-(I), Bhopal

ITA 648/IND/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5763 (ITAT-INDORE)
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 15-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MOURYA
• Section: 143(3); 142(1); 153A; 144

Judgement Text

ITA NOS. 655 TO 657/IND/2016, ETC. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL & OTHERS 1 IN THE INCOME TAX APPELLATE TRIBUNA L INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, JM & SHRI N.S. SAINI, A M 1. ITA NOS. 655 TO 657/IND/2016 A.YS.2011-12 TO 2013-14 2. ITA NOS. 631 TO 636/IND/2016 A.YS.2008-9 TO 2013-14 3. ITA NOS. 626 TO 630/IND/2016 A.YS.2009- TO 2013-14 4. ITA NOS. 637 TO 643/IND/2016 A.YS.2007-08 TO 2013-14 5. ITA NOS. 644 TO 650/IND/2016 A.YS.2007-8 TO 2013-14 6. ITA NOS. 651 TO 654/IND/2016 A.YS.2010-11 TO 2013-14 7. ITA NOS. 658 TO 662/IND/2016 A.YS.2009-10 TO 2013-14 1. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL PAN AAHCM 8250A 2. M/S M. AHUJA PROJECT PVT. LTD. RAIPUR PAN AAFCM 3382D 3. M/S M.R. AGRICULTURE PVT. LTD RAIPUR PAN AAFIM 8652E ITA NOS. 655 TO 657/IND/2016, ETC. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL & OTHERS 2 4. SMT. ROMA AHUJA RAIPUR PAN AGBPA 6989K 5. SHRI MAHENDRA AHUJA RAIPUR PAN AFFPA 3611K 6. M/S SUGAR CUBES HOTEL & RESEARCH P. LTD.,RAIPUR PAN AAOCS 2135B 7. M/S BLUE GREEN REALITIES PVT. LTD. RAIPUR PAN AADCB 7226R ::: APPELLANTS VERSUS DY. COMMISSIONER OF INCOME TAX (CENTRAL)-I, B H O P A L ::: RESPONDENT APPELLANT BY SHRI SUNIL KUMAR AGRAWAL RESPONDENT BY SHRI R.P. MOURYA DATE OF HEARING 8 .7.2016 DATE OF PRONOUNCEMENT 8 .7.2016 ITA NOS. 655 TO 657/IND/2016, ETC. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL & OTHERS 3 O R D E R PER BENCH ALL THESE APPEALS HAVE BEEN FILED BY DIFFERENT ASSESS EES AGAINST DIFFERENT ORDERS OF THE LEARNED CIT(A)-3, BHO PAL DATED 31.3.2016 FOR THE ASSESSMENT YEARS MENTIONED ABOVE. 2. IN ALL THESE APPEALS THE SOLE ISSUE INVOLVED IS THAT THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE LEVY OF PE NALTY U/S 271(1)(B) OF THE INCOME TAX ACT, 1961 OF RS. 10 ,000/- IN EACH ASSESSMENT YEAR IN THE CASES OF ALL THESE ASSESS EES. 3. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE, S HRI SUNIL KUMAR AGRAWAL, SUBMITTED THAT IN ALL THESE APPEALS THE FACTS AND THE ISSUE INVOLVED ARE IDENTICAL AND, THEREFORE, HE WILL BE ARGUING THE FACTS IN THE CASE OF M/S AHUJA CONSTRUCTION PVT. LTD. HE SUBMITTED THAT THE ASSESSING OFFICER ISSUED NOTICE U/S 142(1) OF THE A CT ON ITA NOS. 655 TO 657/IND/2016, ETC. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL & OTHERS 4 15.12.2014 REQUIRING THE ASSESSEE TO REPLY TO THE QUESTIONNAIRE ATTACHED WITH THE SAID NOTICE ON 22.12.20 14. THE ASSESSEE FAILED TO APPEAR BEFORE THE ASSESSING OFFI CER ON THAT DAY AND, THEREFORE, THE ASSESSING OFFICER LE VIED PENALTY OF RS.10,000/- ON THE ASSESSEE BY INVOKING TH E PROVISIONS OF SECTION 271(1)(B) OF THE ACT. ON APPEAL , THE LEARNED CIT(A) CONFIRMED THE SAME. NOW THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 4. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IT IS HELD BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF AKHIL BHARTIYA PRATHMIK SHMSHAK SANGH BHAWAN TRUST VS. ASSISTANT DIRECTOR OF INCOMETAX; (2008) 115 TTJ 419 (DEL) THAT WHERE THE ASSESSEE HAD NOT COMPLIED WITH NO TICE UNDER SECTION 142(1) BUT ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) AND NOT UNDER SECTION 144, THAT MEANT THAT SUBSEQUENT COMPLIANCE IN ASSESSMENT ITA NOS. 655 TO 657/IND/2016, ETC. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL & OTHERS 5 PROCEEDINGS WAS CONSIDERED AS GOOD COMPLIANCE AND DEFAULTS COMMITTED EARLIER WERE IGNORED BY ASSESSING OFFICER AND, THEREFORE, LEVY OF PENALTY UNDER SECTION 271(1)(B) WAS NOT JUSTIFIED. 5. THE LEARNED DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 6. AFTER CONSIDERING THE ARGUMENTS OF BOTH THE SIDES , WE FIND THAT IN THE PRESENT APPEALS THE ASSESSMENTS HAVE BE EN FRAMED U/S 153A R.W.S. 143(3) OF THE ACT IN ALL THE C ASES OF THE ASSESSEES IN THE PRESENT APPEALS. THEREFORE, THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE C ASE OF AKHIL BHARTIYA PRATHMIK SHMSHAK SANGH BHAWAN TRUST VS. ASSISTANT DIRECTOR OF INCOMETAX; (2008) 115 TTJ 419 (DEL) SQUARELY APPLIES TO THE FACTS OF THE PRESENT APPEAL S. THE LEARNED DR COULD NOT CITE ANY CONTRARY DECISION. WE, THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE DELHI ITA NOS. 655 TO 657/IND/2016, ETC. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL & OTHERS 6 BENCH OF THE TRIBUNAL IN THE CASE OF AKHIL BHARTIYA PRATHMIK SHMSHAK SANGH BHAWAN TRUST VS. ASSISTANT DIRECTOR OF INCOMETAX; (2008) 115 TTJ 419 (DEL) WHE REIN IT WAS HELD THAT WHERE THE ASSESSEE HAD NOT COMPLIED WITH NOTICE UNDER SECTION 142(1) BUT ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) AND NOT UNDER SECTION 144 , THAT MEANT THAT SUBSEQUENT COMPLIANCE IN ASSESSMENT PROCEEDINGS WAS CONSIDERED AS GOOD COMPLIANCE AND DEFAULTS COMMITTED EARLIER WERE IGNORED BY ASSESSING OFFICER AND, THEREFORE, LEVY OF PENALTY UNDER SECTION 271(1)(B) WAS NOT JUSTIFIED, SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND DELETE THE LEVY OF PENALTY U/S 271(1)(B) OF THE ACT IN THESE APPEALS. THIS GROUND OF THE ASSESSEES IS ALLOWED IN ALL THESE APPEALS. 7. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED. ITA NOS. 655 TO 657/IND/2016, ETC. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL & OTHERS 7 PRONOUNCED IN OPEN COURT ON 8 TH JULY, 2016 SD/- SD/- (D.T. GARASIA) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER 8 TH JULY, 2016 DN/- ITA NOS. 655 TO 657/IND/2016, ETC. M/S. M. AHUJA CONSTRUCTION PVT. LTD. BHOPAL & OTHERS 8