POONAM PANDEY, GHAZIABAD V. ACIT, CIRCLE- 2, GHAZIABAD

ITA 6891/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9945 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EPPH VS ACIT CIRCLE GHAZIABAD
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER ITA NO.-6891/DEL/2018 (ASSESSMENT YEAR: 2014-15) POONAM PANDEY 199/B-2 GYAN KHAND-1, INDIRAPURAM, GHAZIABAD PAN : BYEPP6592H VS ACIT, CIRCLE-2 GHAZIABAD ASSESSEE BY NONE REVENUE BY SHRI S.L.ANURAGI, SR. DR ORDER PER N.S.SAINI, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-1, NO IDA DATED 29.06.2018 FOR ASSESSMENT YEAR 2014-15. 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT T HE CIT(A) ERRED IN CONFIRMING THE ORDER OF THE AO LEVY ING PENALTY OF RS. 7,16,000/- U/S 271(1)(C) OF THE ACT. 3. NON-APPEARED WHEN THE CASE WAS CALLED FOR HEARIN G AND NEITHER ANY ADJOURNMENT WAS FILED HENCE, THE AP PEAL IS DISPOSED OF CONSIDERING THE SUBMISSION OF THE DR . 4. THE DEPARTMENTAL REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE QUANTUM APPEAL OF THE ASSESSEE W AS DECIDED BY THE TRIBUNAL VIDE ORDER DATED 20.07.2018 IN AN DATE OF HEARING 01.04.2019 DATE OF PRONOUNCEMENT 01.04.2019 2 ITA N O. 6891/DEL/2018 ORDER PASSED IN ITA NO. 7660/DEL/2017. WHEREIN THE TRIBUNAL RESTORED THE MATTER BACK TO THE FILE OF TH E AO FOR ADJUDICATION AFRESH. THEREFORE, IT WAS HIS SUBMISSI ON THAT THE PENALTY APPEAL SHOULD ALSO BE RESTORED BACK TO THE FILE OF THE AO FOR ADJUDICATION AFRESH IN LIGHT OF ORDER PASSED BY THE AO IN THE QUANTUM APPEAL OF THE ASSESSEE IN THE SET ASIDE PROCEEDING. 5. I FIND THAT THERE IS FORCE IN THE SUBMISSION OF THE LD. DR. I FIND THAT THE TRIBUNAL VIDE ORDER DATED 20.07 .2018 HAS REMANDED THE ISSUE INVOLVED IN THE QUANTUM APPE AL TO THE FILE OF THE AO FOR ADJUDICATION AFRESH. IN T HE CIRCUMSTANCES, IT WOULD BE FIT AND PROPER TO RESTOR E BACK THE ISSUE OF PENALTY U/S 271(1)(C) OF THE ACT TO TH E FILE OF THE AO FOR ADJUDICATION AFRESH IN LIGHT OF HIS DECI SION IN THE SET ASIDE PROCEEDINGS OF THE QUANTUM APPEAL. WE ORDERED ACCORDINGLY. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARING IN THE PRESENCE OF THE PARTIES ON 1 ST APRIL, 2019. SD/- (N.S .SAINI) ACCOUNTANT MEMBER DATED: 01.04.2019 *BR* 3 ITA N O. 6891/DEL/2018 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.04.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 4 ITA N O. 6891/DEL/2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER