ACIT 28(2), NAVI MUMBAI V. KRUPA ANIL PATIL, NAVI MUMBAI

ITA 754/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2098 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 07-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADAGIRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H , BENCH MUMBAI BEFORE SHRI M. BALAGANESH , AM & SHRI AMARJIT SINGH , JM ITA NO. 754 / MUM/20 18 ( ASSESSMENT YEAR : 2009 - 10 ) ACIT, CIRCLE 28(2) ROOM NO.307, 3 RD FLOOR TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI NAVI MUMBAI 400 705 VS. MS. KRUPA ANIL PATIL 709, SHREE VILLA, SECTOR 24, TURBHE, NAVI MUMBAI, MAHARASHTRA - 400705 PAN/GIR NO. ARLPP0926G ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY SHRI B, YADAGIRI ASSESSEE BY NONE DATE OF HEARING 17 / 06 / 201 9 DATE OF PRONOUNCEMENT 19 / 06 / 201 9 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 754/MUM/2018 FOR A.Y. 2009 - 10 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 26, MUMBAI IN APPEAL NO. CIT - 26/IT - 112/2014 - 15 DATED 23/11/2017 (LD. CIT(A) IN SHORT) IN THE MATTER OF IMPOSITION OF PENALTY U/S.271(1)(C) OF THE INCOME TAX ACT, 1961 . 2. THE ONLY ISSUE TO BE DECIDED IN THIS APPEAL IS AS TO WHETHER THE LD. CIT(A) WAS JUSTIFIED IN DELETING THE PENALTY LEVIE D U/S.271(1)(C) OF THE ACT ITA NO. 754/MUM/2018 MS.KRUPA ANIL PATIL 2 IN RESPECT OF QUANTUM ADDITION OF RS.83 ,79,000/ - , IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. THE LD. DR VEHEMENTLY RELIED ON THE ORDER OF THE LD. AO LEVYING THE PENALTY IN RESPECT O F ADDITION MADE IN THE SUM OF RS.83,79,000/ - TOWARDS TRANSACTIONS PERTAINING TO LAND PURCHASE. THIS TRIBUNAL HAD DELETED THE QUANTUM IN THE SUM OF RS.83,79,000/ - VIDE ITS ORDER IN ITA NO. 26/MUM/2013 DATED 21/12/2016 FOR A.Y.2009 - 10 AND WE FIND THAT THE LD. CIT(A) BY PLACING RELIANCE ON THE TRIBUNAL DECISION IN QUANTUM APPEAL HAD DELETED THE PENALTY LEVIED ON SUCH QUANTUM. WE DO NOT FIND ANY INFIRMITY IN THE SAID ORDER OF THE LD. CIT(A) AS ONCE THE QUANTUM ADDITION IS DELETED, THE PENALTY O N SUCH ADDITION DOES NOT SURVIVE. ACCORDINGLY, THE GROUNDS RAISED BY THE REVENUE ARE DISMISSED. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 / 06 /201 9 SD/ - ( AMARJIT SINGH ) SD/ - ( M.BALAGANESH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 19 / 06 /201 9 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT , MUMBAI 6. GUARD FILE. //TRUE COPY//