INCOME TAX OFFICER, WARD 5(2), AMRITSAR V. SH. INDER PAL SINGH AHUJA, AMRITSAR

ITA 654/ASR/2017

AI Insights

The case involves cross appeals by the assessee, Sh. Inder Pal Singh Ahuja, and the Revenue against the orders of the Commissioner of Income Tax (Appeals) for the Assessment Year 2003-04. The appeals pertain to a legal issue on the merits of the case and a consequential penalty under section 271(1)(c) of the Income Tax Act. The tribunal noted that a related matter concerning the same assessee for a different assessment year was sub-judice before the Hon'ble Punjab & Haryana High Court. The department cited a previous ITAT decision which favored the Revenue, but since the matter is currently under judicial review, the tribunal decided to abate the proceedings until the High Court's decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114599 (ITAT-AMRITSAR)
• Duration Of Justice: 5 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-08-2023
• Assessment Year: 2003-2004
• Appeal Filed On: 11-10-2017
• Other Referred Cases: Inder Pal Singh Ahuja v. DCIT & Ors.
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 359/Asr/2011 Assessment Year: 2003-04 Sh. Inder Pal Singh Ahuja, C/o Dr. Santokh Singh, 48, Hide Market, Amritsar [PAN: AGPPA 9441E] Vs. D.C.I.T., Circle-IV, Amritsar (Appellant) (Respondent) I.T.A. No. 654/Asr/2017 Assessment Year: 2003-04 Income Tax Officer, Ward 5(2), Amritsar Vs. Sh. Inder Pal Singh Ahuja, C/o Dr. Santokh Singh, 48, Hide Market, Amritsar [PAN: AGPPA 9441E] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Anupam Kant Garg, CIT-DR Date of Hearing: 03.08.2023 Date of Pronouncement: 23.08.2023 ITA No. 359/Asr/2011 & Ors. Inder Pal Singh Ahuja v. DCIT & Ors. 2 ORDER Per Dr. M. L. Meena, AM: The cross appeals are filed by the assessee and the Revenue against the separate orders of the ld. Commissioner of Income Tax (Appeals), Amritsar dated 01.04.2011 & 03.07.2017 in respect of Assessment Year: 2003-04. 2. The assessee has challenged the quantum appeal on legal issue on merits of the case and the department has challenged the consequential penalty levied u/s 271(1)(c) of the Act. 3. None attended for the assessee nor has any adjournment application been filed by the assessee. This is an old appeal of 2011 and 2017 pertaining to assessment year 2003-04, it was decided to hear the ld. DR on merits of the case and adjudicate the appeal accordingly. 4. At time of hearing, the ld. CIT-DR has submitted that he was directed by the Tribunal on the previous date of hearing on 01.08.2023 to update the current status of this case before the jurisdictional High Court in respect of assessment year 2002-03. In this regard, he has submitted that his case is still pending before the Hon’ble Punjab & Haryana High Court, Chandigarh bearing Appeal No. ITA-338 of 2006, the screenshot to that effect enclosed hereunder: ITA No. 359/Asr/2011 & Ors. Inder Pal Singh Ahuja v. DCIT & Ors. 3 ITA No. 359/Asr/2011 & Ors. Inder Pal Singh Ahuja v. DCIT & Ors. 4 5. Further, the ld. CIT-DR has drawn attention of the Bench to the judgment delivered by the co-ordinate ITAT Amritsar Bench vide order dated 22.02.2006 in Appeal No. 93/Asr/2005 for the assessment year 2002-03 which is sub-judice before the Hon’ble Jurisdictional High Court wherein the Tribunal has approved the sale rate at Rs. 22 lacs per acre, i.e., Rs. 454/- per sq. yard and department relies on this order of the Tribunal. Accordingly, he contended that the appeal may kindly be decided in favour of Revenue as a covered matter. 6. Having heard the ld. DR, perusal of the record, the impugned order and the decision of the co-ordinate Bench. We find that the issue adopted by the appellant is covered matter in fovour of the Revenue by the decision of the Amritsar Bench in ITA No. 93/Asr/2005 in respect of AY 2002-03 vide its order dated 22.02.2006. However, the assessee has challenged the said Tribunal order before the jurisdictional Punjab High Court, hence, the matter is sub-judice. In view of that matter, we are of the considered opinion that the proceedings in the present appeal may be abated till the decision of the Hon’ble Punjab & Haryana High Court on the matter with the caveat to allow the appellant assessee to revive the appeals on pronouncements of the decision by the Hon’ble Apex Court in the matter. ITA No. 359/Asr/2011 & Ors. Inder Pal Singh Ahuja v. DCIT & Ors. 5 Accordingly, both the subject appeals abated till the decision of the Hon’ble jurisdictional High Court. 7. In the backdrop of the above discussion, the subject appeals are disposed of in the terms indicated as above. Order pronounced in the open court on 23.08.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order