ACIT, New Delhi V. M/s. Hero Honda Motors Ltd., New Delhi

ITA 779/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53433 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-12-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 07-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALIL MISHRA
• Assessee Lawyers: SHIKHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH C BENCH C BENCH C BENCH C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI C.L.SETHI C.L.SETHI C.L.SETHI C.L.SETHI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NOS SS S. .. .779 779 779 779/DEL/2011 /DEL/2011 /DEL/2011 /DEL/2011 & 780/DEL/2011 & 780/DEL/2011 & 780/DEL/2011 & 780/DEL/2011 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEARS SS S : : : : 20 2020 2000 0000 00- -- -01 & 2002 01 & 2002 01 & 2002 01 & 2002- -- -03 0303 03 ASSTT. COMMISSIONER OF ASSTT. COMMISSIONER OF ASSTT. COMMISSIONER OF ASSTT. COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -12(1), 12(1), 12(1), 12(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S HERO HONDA MOTORS LIMITED, M/S HERO HONDA MOTORS LIMITED, M/S HERO HONDA MOTORS LIMITED, M/S HERO HONDA MOTORS LIMITED, 34, COMMUNITY CENTRE, 34, COMMUNITY CENTRE, 34, COMMUNITY CENTRE, 34, COMMUNITY CENTRE, BASANT LOK, BASANT LOK, BASANT LOK, BASANT LOK, VASANT VIHAR, VASANT VIHAR, VASANT VIHAR, VASANT VIHAR, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AAACH0812J. PAN : AAACH0812J. PAN : AAACH0812J. PAN : AAACH0812J. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SALIL MISHRA, SR.DR. RESPONDENT BY : SHRI AJAY VOHRA AND SMT.SHIKHA, ADVOCATES. ORDER ORDER ORDER ORDER PER G. PER G. PER G. PER G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE CONSOLIDATED ORDER OF LEARNED CIT(A), NEW DELHI DATED 21 ST SEPTEMBER, 2010 FOR THE AY 2000-01 & 2002-03 CHALLENGING THE IMPOSITION OF PENALTIES UNDER SECTION 271(1)(C). 2. AT THE OUTSET, LEARNED DR REQUESTED FOR ADJOURNM ENT OF THE MATTER. LEARNED COUNSEL FOR THE ASSESSEE, ON THE O THER HAND, SUBMITTED THAT THE QUANTUM ADDITION IN THESE CASES WHICH WAS THE SUBJECT MATTER OF APPEAL BEFORE THE TRIBUNAL HAD BE EN DELETED. HE HAS PRODUCED COPY OF THE ORDER OF THE TRIBUNAL DATED 16 TH APRIL, 2010 IN ITA NOS.716 & 717/DEL/2008 AND OTHERS IN SUPPORT OF THE ABOVE SUBMISSION. IT WAS IN THESE CIRCUMSTANCES THAT WE HAVE REJECTED THE ADJOURNMENT REQUEST OF THE LEARNED DR AND PROCEEDED TO DECIDE THE APPEALS OF THE REVENUE. ITA-779 & 780/DEL/2011 2 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RELEVANT MATERIAL PLACED BEFORE US. THE QUANTUM ADDITION IN THESE CASES HAD TRAVELED UPTO THE TRIBUNAL AND, THE TRIBUNAL, VIDE ORDER DATED 16 TH APRIL, 2010 IN ITA NOS.716 & 717/DEL/2008, DELETED THE DISALLOWANCE. CONSIDERING THE FACT THAT THE ADDITION ITSELF HAS B EEN DELETED BY THE TRIBUNAL, THE PENALTIES IMPOSED UNDER SECTION 271(1 )(C) DO NOT SURVIVE. HENCE, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE LEARNED CIT(A) AND UPHOLD THE SAME. 4. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 15 TH DECEMBER, 2011. SD/- SD/- ( (( (C.L.SETHI C.L.SETHI C.L.SETHI C.L.SETHI) )) ) (G (G(G (G.D.AGRAWAL) .D.AGRAWAL) .D.AGRAWAL) .D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 15.12.2011 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR