Diamond Plastic Industries, Solan V. ITO, Solan

ITA 669/CHANDI/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5481 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-04-2011
• Assessment Year: 1999-2000
• Appeal Filed On: 19-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Non compliance
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: A BENCH: CH ANDIGARH BEFORE SHRI D K SRIVASTAVA, AM AND MS. SUSHMA CHOWL A, JM ITA NO. 669/CHANDI/2010 ASSESSMENT YEAR: 1 999-2000 DIAMOND PLASTIC INDUSTRIES V. I.T.O. PARWANOO SECTOR 1 PARWANOO SOLAN PAN: AAFFD 9487 C (APPELLANT-ASSESSEE) (RESPONDENT) APPELLANT BY: SHRI HARRY RIKHY RESPONDENT B Y: SHRI N.K. SAINI ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A) ON 16.4.2010 CONFIRMING THE PENAL TY AMOUNTING TO RS. 10,000/- LEVIED BY THE AO U/S 271(1)(B) OF INCOME-TAX ACT. 2. WE HAVE HEARD BOTH THE PARTIES AND ALSO PERUSED THE ORDER PASSED BY THE AO LEVYING THE IMPUGNED PENALTY AND THE ORDER OF THE LD. CIT(A ) CONFIRMING THE AFORESAID PENALTY. NEITHER THE ORDER PASSED BY THE AO NOR THE ORDER PA SSED BY THE LD. CIT(A) SPECIFIES THE DATE ON WHICH THE NOTICE U/S 143(2) OR 142(1) WERE ISSUE D OR THE DATE ON WHICH THE NOTICES WERE SERVED OR THE DATE ON WHICH THE NOTICES WERE REQUIR ED TO BE COMPLIED WITH. THE AO HAS STRAIGHT AWAY LEVIED THE PENALTY WITHOUT GIVING ANY DETAILS LEADING TO THE NON COMPLIANCE OF NOTICES ISSUED BY HIM. THE ORDER PASSED BY THE LD. CIT(A) IS ALSO COMPLETELY SILENT ON THESE RELEVANT MATTERS. WE, THEREFORE, HOLD THAT THE AO HAS NOT MADE OUT ANY CASE TO ESTABLISH THE DEFAULT ON THE PART OF THE ASSESSEE. IN THIS V IEW OF THE MATTER, THE IMPUGNED PENALTY LEVIED BY THE AO AND CONFIRMED BY THE LD. CIT(A) IS CANCELLED. 3. APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON APRIL, 2011 (SUSHMA CHOWLA) (D K SRIVASTAVA) JUDICIAL MEMBER ACCOUNTANT MEM BER CHANDIGARH: THE APRIL, 2011 SURESH COPY TO: 1. THE APPELLANT, DIAMOND PLASTIC INDUSTRIES, SOLAN 2. THE RESPONDENT, I.T.O. PARWANOO 3. THE CIT(A), SHIMLA 4. THE LD. CIT, SHIMLA 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH 1246/CHANDI/2010 2