VISHESH TEXFEB (I) P.LTD, MUMBAI V. ITO WD 9(3)(3), THANE

ITA 7478/MUM/2012

• Counselvise Citation: 747819914 RSA 2012
• Duration Of Justice: 2 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1998-1999
• Appeal Filed On: 18-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N PADMANABAN
• Assessee Lawyers: BHARAT L GANDHI; K C PANDEY
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

F IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ./ I.T.A. NO.7477 & 7478 /MUM/2012 ( / ASSESSMENT YEAR 1998-99) M/S VISHESH TEXFEB (I) PVT. LTD., A-404 GURUKRIPA BLDG., EVERSHINE NAGAR, MALAD (W), MUMBAI 400 064. / VS. INCOME TAX OFFICER - WARD 9(3), MARINE LINES, MUMBAI 20. ./ PAN : AAACV6887H ( / APPELLANT ) .. ( / RESPONDENT ) A PPELLANT BY SHRI BHARAT L. GANDHI & SHRI K.C. PANDEY R E SPONDENT BY : SHRI N. PADMANABAN / DATE OF HEARING : 31-12-2014 / DATE OF PRONOUNCEMENT : 31-12-2014 [ !' / O R D E R PER R.C. SHARMA, AM : THESE ARE THE APPEALS FILED BY THE ASSESSEE ARE DIR ECTED AGAINST THE TWO SEPARATE ORDERS PASSED BY THE LD. CIT(A) -20, MUMBA I DATED 25-9-2012 FOR THE ASSESSMENT YEAR 1998-99 IN THE MATTER OF IMPOSITION OF PENALTY U/S 271(1)(C) AND 271(1)(B) OF THE INCOME TAX ACT, 1961. 2. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PER USED. THE A.O. FRAMED ASSESSMENT U/S 144 OF THE ACT AND MADE CERTAIN ADDI TIONS. THE A.O. ALSO LEVIED PENALTY U/S 271(1)(C) OF THE ACT IN RESPECT OF THE ADDITIONS SO MADE. THE LD. A.R. PLACED ON RECORD ORDER OF THE TRIBUNAL WHE REIN QUANTUM ADDITIONS ITA 7477 & 7478/M/12 2 WERE RESTORED BACK TO THE FILE OF THE A.O. TO DECID E THE ISSUE AFRESH AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. WE HAVE GONE THROUGH THE ORDER OF THE TRIBUNAL D ATED 22 ND JUNE, 2009 WHEREIN THE TRIBUNAL RESTORED BACK THE MATTER TO TH E FILE OF THE A.O. FOR DECIDING THE ISSUE AFRESH. IN THE SET ASIDE MATTER, A.O. FRAMED ASSESSMENT TO GIVE EFFECT TO THE ORDER OF THE TRIBUNAL WHEREIN AL L THE ADDITIONS SO MADE WERE DELETED VIDE ORDER DATED 23-11-2010. IN THE ASSESS MENT SO FRAMED TAX OF RS. 7968/- WAS LEVIED, OUT OF WHICH RS. 2946/- WAS ADJU STED AGAINST SELF ASSESSMENT TAX. THUS IT IS CLEAR FROM THE ORDER OF THE A.O. GIVING EFFECT TO THE ORDER OF THE TRIBUNAL THAT ALL THE ADDITIONS WITH R ESPECT TO WHICH PENALTY LEVIED HAS BEEN DELETED. AS THE ADDITIONS HAVE BEEN DELETED IN THE ORDER PASSED BY A.O. GIVING EFFECT TO THE ORDER OF TRIBUN AL, THE PENALTY ORDER HAS NO LEGS TO STAND. ACCORDINGLY WE DIRECT THE A.O. TO D ELETE THE PENALTY IMPOSED U/S 271(1)(C) OF THE ACT. 4. IN THE COURSE OF ASSESSMENT, THE A.O. ALSO LEVIE D PENALTY U/S 271(1)(B) OF THE ACT AMOUNTING TO RS. 5000/- FOR THE NON-APPE ARANCE ON 29-09-2001. FROM THE RECORD WE FOUND THAT THE CONCERNED PERSON WHO WAS TO ATTEND WAS SUFFERING FROM VIRAL FEVER. THE DIRECTORS OF THE CO MPANY WAS ALSO SUFFERING FROM HYPER TENSION/DIABETIC. KEEPING IN VIEW THE RE ASONABLE CAUSE FOR NON- APPEARANCE ON ACCOUNT OF MEDICAL REASONS, WE DO NOT FIND ANY JUSTIFICATION FOR IMPOSITION OF PENALTY OF RS. 5000/- FOR NON-APPEARA NCE ON THE DATE FIXED FOR HEARING. ACCORDINGLY WE DIRECT THE A.O. TO DELETE T HE SAME. ITA 7477 & 7478/M/12 3 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST DECEMBER, 2014. !' # $% &! ' 31-12-2014 ( ) SD/- SD/- (SANJAY GARG) (R.C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER $ 5 MUMBAI ; &! DATED 23-03-2015 .6../ RK , SR. PS ! '#$% &%# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. 7 () / THE CIT(A) CONCERNED,, MUMBAI 4. 7 / CIT -CONCERNED, MUMBAI 5. :;( 66<= , <= , $ 5 / DR, ITAT, MUMBAI E BENCH 6. (?@ A / GUARD FILE. ' / BY ORDER, : 6 //TRUE COPY// (/') * ( DY./ASSTT. REGISTRAR) , $ 5 / ITAT, MUMBAI