Smt. Rakhi Sahu, Ranchi V. ACIT, C.C.-2, Ranchi

ITA 7/RAN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9522 (ITAT-RANCHI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 17-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH, RANCHI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A NO.06/RAN/2020 ASSESSMENT YEAR: 2014-15 SMT. KRISHNA DEVI, RANCHI 101, KRISHNA APARTMENT, RATU ROAD, RANCHI. VS. ACIT, CENTRAL CIRCLE-2, RANCHI PAN/GIR NO. : AAUPD6347B ( APPELL ANT ) .. (RESPONDENT) I.T.A NO.07/RAN/2020 ASSESSMENT YEAR: 2014-15 SMT. RAKHI SAHU 101, KRISHNA APARTMENT, RATU ROAD, RANCHI. VS. ACIT, CENTRAL CIRCLE-2, RANCHI PAN/GIR NO. : AGKPS0280L ( APPELL ANT ) .. (RESPONDENT) I.T.A NO.08/RAN/2020 ASSESSMENT YEAR: 2014-15 SMT. BINITA SAHU 201, KRISHNA APARTMENT, RATU ROAD, RANCHI. VS. ACIT, CENTRAL CIRCLE-2, RANCHI PAN/GIR NO. : BEXPS2153A ( APPELL ANT ) .. (RESPONDENT) I.T.A NO.09/RAN/2020 ASSESSMENT YEAR: 2014-15 SMT. EKTA SAHU 602, KRISHNA APARTMENT, RATU ROAD, RANCHI. VS. ACIT, CENTRAL CIRCLE-2, RANCHI PAN/GIR NO. : BGDPS4335N ( APPELL ANT ) .. (RESPONDENT) APPELLANT BY SHRI DEVESH PODDAR, ADVOCATE RESPONDENT BY SHRI AJAY KUMAR, ADDL. CIT(DR) DATE OF HEARING 03.03.2020 DATE OF PRONOUNCEMENT 03.03.2020 I.T.A NO.06/RAN/2020 I.T.A NO.07/RAN/2020 I.T.A NO.08/RAN/2020 I.T.A NO.09/RAN/2020 SMT. KRISHNA DEVI, RANCHI & ORS. 2 O R D E R S. S. GODARA(ORAL): THESE FOUR ASSESSEES AS MANY APPEALS FOR ASSESSMENT YEAR 2014-15 ARISE AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-3, PATNA DATED 18.11.2019 PASSED IN CASE NO.ITBA APPEAL NO.191,190,189&192/CIT(A)-3/PAT/18-19 INVOLVING PROCEEDINGS U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT ALL THESE FOUR ASSESSEES ARE AGGRIEVED AGAINST BOTH THE LEARNED LOWER AUTHORITIES IDENTICAL ACTION LEVYING SECTION 271(1)(C) PENALTIES OF RS.32,56,623/-, RS.31,95,435/-, RS.31,57,850/-, AND RS.31,78,903/-; TAXPAYER WISE RESPECTIVELY. 3. THE ASSESSEES ONLY CASE DURING THE COURSE OF HEARING IS THAT THEY HAD DECLARED THE CORRESPONDING TAXABLE INCOME DURING THE COURSE OF ASSESSMENT ITSELF AND THEREFORE, BOTH THE LEARNED LOWER AUTHORITIES HAVE ERRED IN LAW AND ON FACTS IN IMPOSING THE IMPUGNED PENALTIES. LEARNED DEPARTMENTAL REPRESENTATIVE ON THE OTHER HAND HAS PLACED RELIANCE ON CIT(A)S ORDER CONFIRMING THE IMPUGNED PENALTIES. I NOTICE IN THIS BACKDROP OF FACTS THAT HONBLE APEX COURTS RECENT DECISION IN (2019) 111 TAXMANN.COM 257(SC) PCIT VS. RAJKUMAR GULAB BADGUJAR HOLDS THAT IN ABSENCE OF ANY ADDITION MADE TO AN ASSESSEES INCOME OVER AND ABOVE THAT DISCLOSED DURING SEARCH WHILST COMPLETING ASSESSMENT, SECTION 271(1)(C) PENALTY IMPOSED BY THE DEPARTMENT IS NOT SUSTAINABLE. THE SAME APPEARS TO BE THE CASE HEREIN AS WELL SINCE THE ASSESSING OFFICER HAD COMPLETED ALL FOUR ASSESSMENTS ON ADMITTED RETURNED INCOME(S) ONLY. I THUS ADOPT THE FOREGOING REASONING MUTATIS MUTANDIS AND DIRECT THE ASSESSING OFFICER TO DELETE THE IMPUGNED PENALTY(IES). THE REVENUES ARGUMENTS SUPPORTING THE SAME ARE STAND REJECTED THEREFORE. I.T.A NO.06/RAN/2020 I.T.A NO.07/RAN/2020 I.T.A NO.08/RAN/2020 I.T.A NO.09/RAN/2020 SMT. KRISHNA DEVI, RANCHI & ORS. 3 4. THE ASSESSEES FOUR APPEALS ARE ALLOWED IN ABOVE TERMS. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03.03.2020. SD/- (S. S. GODARA) JUDICIAL MEMBER DATED: 03.03.2020. RS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI (ON TOUR)