Himanshu Singhal, New Delhi V. ACIT, Central circle-3, New Delhi

ITA 7203/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6628 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 01-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 27

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA.NO.7203/DEL./2017 ASSESSMENT YEAR 2015-16 HIMANSHU SINGHAL F-100, 1 ST FLOOR, RAJOURI GARDEN, NEW DELHI. PAN NO. CNYPS3849G VS. ACIT CENTRAL CIRCLE 3, NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI NIPUN MITTAL, CA FOR REVENUE : SHRI R.K. GUPTA, SR. DR DATE OF HEARING : 08.09.2021 DATE OF PRONOUNCEMENT : 09.09.2021 HEARING CONDUCTED VIA WEBEX ORDER PER DIVA SINGH, J.M . THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE CHALLENGING THE ORDER DATED 29.09.2017 OF LD. CIT(A PPEALS)- 23, NEW DELHI PERTAINING TO 2015-16 ASSESSMENT YEAR ON THE FOLLOWING GROUNDS: - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) ERRED IN MAKING OBSERVATIONS THAT UN LIKE PENALTY U/S 271(1)(C), IN CASE OF PENALTY U/S 271AAB, THERE IS NO REQUIREMENT OF INITIATING THE SAME DURING ANY OTHER PROCEEDINGS AND THAT, THEREFORE, THE AO CAN CONSIDER THE ISSUE AFRESH. THESE REMARKS/OBSERVATIONS OF THE CIT(A) ARE ERRONEOUS, W ITHOUT JURISDICTION AND CONTRARY TO THE PROVISIONS OF LAW AND, THEREFORE, THE SAME ARE NOT SUSTAINABLE. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN L AW, THE PENALTY IMPOSED BY THE ASSESSING OFFICER U/S 27 1AAB OF THE ACT WAS NOT SUSTAINABLE EVEN ON MERITS AND THE CIT( A) ERRED IN NOT HOLDING SO. THE APPELLANT CRAVES LEAVE TO ADD ONE OR MORE GROUN D OF APPEAL OR TO ALTER/MODIFY THE EXISTING GROUND BEFORE OR AT THE TIME OF HEARING OF APPEAL. THE AFORESAID GROUNDS OF APPEAL ARE WITHOUT PREJUDI CE TO EACH OTHER. ITA.NO.7203/DEL./2017 HIMANSHU SINGHAL PAGE 2 OF 4 2. THE LD. AR RELYING UPON THE FOLLOWING LETTER FIL ED BY E-MAIL SOUGHT PERMISSION TO WITHDRAW THE APPEAL. 3. LD. SR. DR SHRI R.K. GUPTA CONSIDERING THE MATERIAL AVAILABLE ON RECORD SUBMITTED THAT THE APPEAL MAY BE TREATED AS WITHDRAWN. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL AVAILABLE ON RECORD. CONSIDERING THE SUBMISSIONS I N THE LIGHT OF THE FACTS ON RECORD THE APPEAL OF THE ASSESSEE IS D ISMISSED AS WITHDRAWN. 5. HOWEVER, BEFORE PARTING BY WAY OF ABUNDANT CAUTI ON, WE DEEM IT APPROPRIATE TO OBSERVE THAT IN CASE IT IS F OUND BY THE ITA.NO.7203/DEL./2017 HIMANSHU SINGHAL PAGE 3 OF 4 ASSESSEE THAT THE DISPUTE UNDER THE APPEAL IS NOT F ULLY SETTLED UNDER THE VIVAD SE VISHWAS SCHEME THEN THE ASSESSEE WILL BE AT LIBERTY TO APPROACH THE ITAT WITH A PRAYER FOR REST ORATION OF THIS APPEAL IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDR AWN. ORDER PRONOUNCED IN THE OPEN COURT ON 09.09.2019 SD/- SD/- (ANADEE NATH MISSHRA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI. *KAVITA ARORA, SPS COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC-2 BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR, ITAT DELHI BENCH ES : DELHI. DATE OF DICTATION 07/09/2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 09/09/2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING 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 WE BSITE OF ITAT 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 RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER