Devendra Sharad Kumar Damle, Delhi V. JCIT, Range-61, New Delhi

ITA 7270/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2925 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 06-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 271D

Judgement Text

ITA NO.- 7270/DEL/2017 DEVENDRA SHARAD KUMAR DAMLE, DELHI PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: B: NEW DELHI) (THROUGH VIDEO CONFERE NCING) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEM BER ITA NO:- 7270/DEL/2017 ( ASSESSMENT YEAR: 2007-08) DEVENDRA SHARAD KUMAR DAMLE C-70, 1 ST FLOOR INDERPURI, DELHI-110012 VS. JCIT, RANGE-61 NEW DELHI PAN NO: AEQPD4446R APPELLANT RESPONDENT REVENUE BY : SH. AVIKAL MANU, SR. DR ASSESSEE BY : SH. RUCHESH SINHA, ADV. PER ANADEE NATH MISSHRA, AM (A) THIS APPEAL BY ASSESSEE IS FILED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- 20, NEW DELHI, [LD. CIT(A), FOR SHORT], DATED 10.11.2017 FOR ASSESSMENT YEAR 2007-08. GROUNDS TAKEN IN THIS APP EAL OF ASSESSEE ARE AS UNDER: 1. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN L AW, THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL) IS BAD-I N-LAW. 2. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN L AW, THE CIT(A) ERRED IN PASSING ORDER WITHOUT PROVIDING PROPER OPPORTUNITY OF HEARING. ITA NO.- 7270/DEL/2017 DEVENDRA SHARAD KUMAR DAMLE, DELHI PAGE 2 OF 4 3. ON THE FACTS AND CIRCUMSTANCES OF CASE AND IN LA W, THE CIT(A) ERRED IN NOT ADJUDICATING THE VARIOUS GROUNDS OF APPEAL ON M ERIT. 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE PENALTY ORDER PASSED BY THE ASSESSING OFFICER WAS BAD-IN-LA W, WITHOUT JURISDICTION AND BARRED BY LIMITATION AND CIT(A) ERRED IN NOT HO LDING SO. 5. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE CIT(A) ERRED IN CONFIRMING THE PENALTY OF RS. 14,00,000/- IMPOSE D BY THE ASSESSING OFFICER U/S 271D OF THE INCOME TAX ACT, 1961. 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. (B) THE ONLY ISSUE IN DISPUTE IN THIS APPEAL IS RE GARDING PENALTY OF RS. 14,00,000/- IMPOSED U/S 271D OF INCOME TAX ACT. VIDE ORDER DATE D 29.09.2016 ORDER U/S 271D OF INCOME TAX ACT (IT ACT FOR SHORT;) WAS PASSED BY JOINT COMMISSIONER OF INCOME TAX (JCIT, FOR SHORT) LAYING PENALTY OF RS. 14,00,000 /-; WHICH WAS CONFIRMED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS) [LD. CIT(A), FOR SHORT] VIDE IMPUGNED ORDER DATED 10/11/2017. AGGRIEVED, THIS APPEAL BEFORE US HAS BEEN FILED BY THE ASSESSEE AGAINST AFORESAID IMPUGNED APPELLATE ORDER DATED 10 /11/2017; WHICH WAS PASSED BY LD. CIT(A) EX-PARTE WITHOUT THE BENEFIT OF ASSESSEE S SUBMISSIONS. AT THE TIME OF HEARING BEFORE US, BOTH SIDES SUBMITTED BEFORE US T HAT THE ISSUE IN DISPUTE BE SET ASIDE TO THE FILE OF LD. CIT(A) FOR FRESH ORDER AS PER LA W SO THAT THE ASSESSEE GETS AN OPPORTUNITY TO MAKE SUBMISSIONS BEFORE LD. CIT(A). (C) IN VIEW OF THE FOREGOING, AND AS BOTH SIDES HAV E AGREED TO THIS, WE SET ASIDE THE IMPUGNED ORDER DATED 10/11/2017 OF LD. CIT(A) AND R ESTORE THE ISSUE IN DISPUTE TO THE FILE OF THE LD. CIT(A) FOR FRESH ORDER AS PER LAW, AFTER PROVIDING REASONABLE OPPORTUNITY ITA NO.- 7270/DEL/2017 DEVENDRA SHARAD KUMAR DAMLE, DELHI PAGE 3 OF 4 TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO ENSURE STEADFAST COMPLIANCES IN PROCEEDINGS BEFORE LD. CIT(A) IN ACCORDANCE WITH LA W. (D) THIS APPEAL IS DISPOSED OFF IN ACCORDANCE WI TH THE AFORESAID DIRECTIONS. THE APPEAL IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.02.2021. SD/- SD/- (AMIT SHUKLA) (A NADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 23/02/2021 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI