DY CIT CIRCLE- 2 (3)(2), MUMBAI V. M/S SOLARFIELD ENERGY PVT LTD., MUMBAI

ITA 7503/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9750 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 06-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MEMON
• Section: 271(1)(c); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E , MUMBAI BEFORE SHRI SAKTIJIT DEY , JUDICIAL MEMBER AND SHRI RAJESH KUMAR , ACCOUNTANT MEMBER ITA NO. 7503 /MUM/2019 ASSESSMENT Y EAR: 2012 - 13 DCIT, CIRCLE 2 (3(2), ROOM NO. 552, 5 TH FLOOR, AAYKAR BHAWA N, M.K. ROAD, CHURCHGATE, MUMBAI - 400020 VS. M/S SOLARFIELD ENERGY PVT. LTD., 21, 3 RD FLOOR, SETHI MANSION, KUMTHA STREET, BALLARD ESTATE, MUMBAI - 400038 PAN: AAOCS4380A (APPELLANT) (RESPONDENT) REVENUE BY : SHRI VIJAY KUMAR MEMON (D R) ASSESSE E BY : SHRI NITESH JOSHI ( A R) DATE OF HEARING: 24 /06 /20 21 DATE OF PRONOUNCEMENT: 20 / 07 /202 1 O R D E R PER SAKTIJIT DEY , JM THIS IS AN APPEAL BY THE REVENUE AGAINST THE ORDER DATED 23 . 09. 2019 O F LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 6 , MUMB AI DELETING THE PENALTY IMPOSED UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2012 - 13 . 2. WE HAVE HEARD SHRI VIJAY KUMAR MENON, THE LEARNED DEPARTMENTAL REPRESENT ATIVE AND SHRI NITESH JOSHI, LEARNED COUNSEL FOR THE ASSESSEE. ON PERUSAL OF THE IMPUGNED ORDE R OF LEARNED COMMISSIONER (APPEALS), WE FIND T HAT THE REASON FOR WHICH LEARNED COMMISSIONER (APPEALS) HAS DELETED THE PENALTY IMPOSED UNDER SECTION 271(1) (C) OF THE ACT IS , THE ADDITION BASED ON WHICH SUCH PENALTY WAS IMPOSED , IN THE MEANWHILE , HAS BEEN DELETED BY THE TRIBUNAL. ON PERUSAL OF RECORD, WE FIND , CERTAIN ADDITIONS MADE IN THE ASSESSMENT ORDER PASSED FOR THE IMPUGNED ASSESSMENT YEAR CULMINA TED IN IMPOSITION OF PE NALTY UNDER SECTION 271(1) (C) OF THE ACT. HOWEVER, WHILE DECIDING ASSESSEES APPEAL 2 IT A NO. 7503 / MUM/2019 ASSESSMENT YEAR: 20 12 - 1 3 CHALLENGING SUCH ADDITION S, THE TRIBUNAL IN ITA NO. 5189 & 5190/MUM/2016 DATED 16.07.2019 HAS DELETED THE AD DITIONS. THUS, THE UNCONTROVERTED FACTUAL POSITION EMERGING FROM RECORD CLEARLY DEMONSTRATES THAT THE ADDITIONS BASED ON WHICH THE ASSESSING OFFICER (AO) HAS IMPOSED PENALT Y UNDER SECTION 271(1) (C) OF THE ACT IS NO LONGER IN EXISTENCE AS ON DATE BY VIRTUE OF THE ORDER PASSED BY THE TRIBUNAL REFERRED TO ABOVE. THAT BEIN G THE CASE , PENALTY IMPOSED UNDER SECTION 271(1) (C) OF THE ACT BASED ON SUCH NON - EXISTENT ADDITION CANNOT SURVIVE. THEREFORE, WE DO NOT FIND ANY INFI RMITY IN THE DECISION OF LEARNED COMMISSIONER (APPEALS) IN DELETING THE PENALTY IMPOSED UNDER SECTION 271(1 ) (C) OF THE ACT. GROUNDS ARE DISMISSED. 3. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JULY , 2021 . SD/ - SD/ - ( RAJESH KUMAR ) ACCOUNTANT MEMBER ( SAKTIJIT DEY ) JUDICIAL MEMB ER MUMBAI ; DATED: 20 / 07 /2021 ALINDRA, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT (A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI