YANSH, NEW DELHI V. ITO, WARD- 44(4), NEW DELHI

ITA 7077/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2801 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 05-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Keywords: Principle of natural justice
• Section: 271(1)(c); 250

Judgement Text

1 ITA NO.7077/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT ME MBER A N D MS. SUCHITRA KAMBLE, JUD ICIAL MEMBER I.T.A. NO. 7077/DEL/20 18 (A.Y. 2009-10) (THROUGH VIDEO CON FERENCING) MR. VANSH, HOUSE NO. 329, HARIJAN BASTI, VILLAGE & P.O. BIJWASAN, NEW DELHI 110 061. PAN: ACCPY5738K (APPELLANT) VS ITO , WARD : 44 (4), NEW DELHI. (RESPONDENT) O R D E R PER SUCHITRA KAMBLE, JM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 26.06.2018 PASSED BY CIT (APPEALS)-15, NEW DELHI, FOR ASSESSME NT YEAR 2009-10. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. THAT THE ORDER DATED 26-06-2018 PASSED U/S 25 0 OF THE INCOME-TAX ACT, 1961 BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-15, NEW DE LHI IS AGAINST LAW AND FACTS ON THE FILE AS HE WAS NOT JUSTIFIED TO UPHOLD THE ACTI ON OF THE LD ASSESSING OFFICER IN LEVYING PENALTY U/S 271 (1)(C) OF THE INCOME-TAX AC T, 1961 OF RS.21,78,999/- FOR ALLEGED CONCEALMENT/FURNISHING INACCURATE PARTICULA RS OF INCOME. 2. THAT THE ORDER DATED 26-06-2018 PASSED U/S 250 OF THE INCOME-TAX ACT, 1961 BY THE COMMISSIONER OF INCOME TAX (APPEALS)-15, NEW DELHI IS AGAINST LAW AND FACTS APPELLANT BY SHRI RAHUL CHOURASIA, C.A. RESPONDENT BY SHRI VIPUL KASHYAP, SR. DR DATE OF HEARING 19.11.2020 DATE OF PRONOUNCEMENT 25.11.2020 2 ITA NO.7077/DEL/2018 ON THE FILE AS HE WAS NOT JUSTIFIED TO UPHOLD THE A CTION OF THE LD ASSESSING OFFICER IN LEVYING A PENALTY OF RS. 21,78,999/- WITHOUT CLEARL Y SPECIFYING THE LIMB OF SECTION 271 (1)(C) OF THE ACT UNDER WHICH PENALTY PROCEEDIN GS HAD BEEN INITIATED. 3. THE ASSESSMENT WAS COMPLETED ON 14.03.2014 AT AN INCOME OF RS. 68,41,372/- INCLUDING RS. 68,41,000/- ON ACCOUNT OF SHORT TERM CAPITAL GAIN. THE PENALTY ORDER UNDER SECTION 271(1)(C) WAS PASSE D ON 28.02.2017 THEREBY IMPOSING PENALTY OF RS. 21,78,999/-. 4. BEING AGGRIEVED BY THE PENALTY ORDER UNDER SECTI ON 271(1)(C) OF THE ACT, THE ASSESSEE FILED APPEAL BEFORE THE CIT(A). THE C IT(A) DISMISSED THE APPEAL OF THE ASSESSEE. 5. THE LD. AR SUBMITTED THAT THE CIT(A) HAS NOT GIV EN THE APPROPRIATE OPPORTUNITY OF HEARING TO THE ASSESSEE TO REPRESEN T HIS CASE. 6. THE LD. DR RELIED UPON THE ASSESSMENT ORDER AND THE ORDER OF THE CIT(A). 7. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. IT IS PERTINENT TO NOTE THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE CIT(A) AND THE ORDER IS PASSED EX-PARTE. FROM THE PERUSAL OF THE ORDER OF THE CIT(A), IT CAN BE SEEN THAT THE CIT(A) HAS NOT GIVE N ANY CATEGORICAL FINDING ON MERIT OF THE CASE. THEREFORE, IT WILL BE APPROPRIA TE TO GIVE THE OPPORTUNITY OF HEARING TO THE ASSESSEE BEFORE THE CIT(A). HENCE, WE ARE REMANDING BACK THE ENTIRE ISSUE TO THE FILE OF THE CIT(A) TO BE DECIDE D ON MERIT. NEEDLESS TO SAY, THE ASSESSEE BE GIVEN OPPORTUNITY OF HEARING BY FOLLOWI NG PRINCIPLES OF NATURAL JUSTICE. WE FURTHER DIRECT THE ASSESSEE TO CO-OPERA TE THE REVENUE AUTHORITIES FOR JUST AND PROPER DISPOSAL BY REMAINING PRESENT ON TH E HEARING DATES AND SUBMIT THE RELEVANT DOCUMENTS, OTHERWISE, THE REVENUE IS A T LIBERTY TO DISMISS THE APPEAL OF THE ASSESSEE EX-PARTE ON MERIT. THE APPEA L OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NO.7077/DEL/2018 8. IN RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25TH DAY OF NOVEMBER, 2020 SD/- SD/- ( R. K. PANDA ) ( SUCHITRA KAMBLE ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25/11/2020 *MEHTA/R.N* COPY FORWARDED TO :- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI