Sh. Sudhir Kumar Sharma HUF, Ludhiana V. ITO, Ludhiana

ITA 783/CHANDI/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8897 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH GUPTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , ! '# $ % & '# , () BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NOS. 768 TO 769/CHD/2016 *$ !+ / ASSESSMENT YEARS : 2006-07 & 2009-10 SH. SUDHIR KUMAR SHARMA , 70, NEW LAJPAT NGAR, LUDHIANA VS. THE ITO, WARD VI(3), LUDHIANA , () ./PAN NO: ADBPS0503N ,-/ APPELLANT /0,- /RESPONDENT (APPEAL AGAINST THE ORDERS OF CIT(A), LUDHIANA DT 31.3.2016 RESPECTIVELY & ./ ITA NOS. 770 & 771/CHD/2016 *$ !+ / ASSESSMENT YEARS : 2006-07 & 2009-10 SH. SUDHIR KUMAR SHARMA (HUF), 70, NEW LAJPAT NGAR, LUDHIANA VS. THE ITO, WARD VI(3), LUDHIANA , () ./PAN NO: AAKHS0128R ,-/ APPELLANT /0,- /RESPONDENT (APPEAL AGAINST THE ORDERS OF CIT(A), LUDHIANA DT 3 1.3.2016 RESPECTIVELY ./ ITA NO. 784/CHD/2016 *$ !+ / ASSESSMENT YEAR : 2007-08 SH. SUDHIR KUMAR SHARMA , 70, NEW LAJPAT NGAR, LUDHIANA VS. THE ITO, WARD VI(3), LUDHIANA , () ./PAN NO: ADBPS0503N ,-/ APPELLANT /0,- /RESPONDENT (APPEAL AGAINST THE ORDER OF CIT(A), LUDHIANA DT 31.3.2016 ./ ITA NO. 783/CHD/2016 *$ !+ / ASSESSMENT YEAR : 2007-08 SH. SUDHIR KUMAR SHARMA (HUF), 70, NEW LAJPAT NGAR, LUDHIANA VS. THE ITO, WARD VI(3), LUDHIANA ITA NOS. 768-771/CHD/2016, 783 & 784/CHD/2016- SH. SUDHIR KUMAR SHARMA & (HUF), LUDHIANA 2 , () ./PAN NO: AAKHS0128R ,-/ APPELLANT /0,- /RESPONDENT (APPEAL AGAINST THE ORDER OF CIT(A), LUDHIANA DT 31.3.2016 ,- /APPELLANT /0,- /RESPONDENT /ASSESSEE BY : SH. KULDEEP SINGH ITP, SH. ARJUN CHAUDHARY, ADVOCATE / REVENUE BY : SH. ASHISH GUPTA, CIT DR /DATE OF HEARING : 17.09.2018 /DATE OF PRONOUNCEMENT : 04.10. 2018 (1/ ORDER PER BENCH: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE AS SESSEES AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (A), LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)]. THE SOLE IS SUE RAISED IN THIS APPEAL IS REGARDING LEVY OF PENALTY U/S 271(1)(C) O F THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS DRAWN OUR ATTENTION TO THE ORDER OF THE TRIBUNAL DATED 10.11. 2016 INVOLVING IDENTICAL ISSUE, WHEREBY, THE TRIBUNAL HAS RESTORED THE MATTE R TO THE ASSESSING OFFICER TO DECIDE THE ISSUE OF LEVY OF PENALTY AFRE SH. BOTH THE LD. REPRESENTATIVES OF THE PARTIES HAVE SUBMITTED THAT SINCE THE FACTS AND ISSUE INVOLVED ARE IDENTICAL, HENCE, THESE APPEALS MAY A LSO BE RESTORED TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE SAME IN THE LIGHT OF THE DIRECTIONS GIVEN IN THE ORDER DATED 10.11.2016 PAS SED IN ITA NOS. 750 TO 758/CHD/2016. ITA NOS. 768-771/CHD/2016, 783 & 784/CHD/2016- SH. SUDHIR KUMAR SHARMA & (HUF), LUDHIANA 3 3. IN VIEW OF THIS, THE IMPUGNED ORDERS IN ALL THE APPEALS ARE HEREBY SET ASIDE AND THE MATTER WITH RESPECT TO THE LEVY OF PE NALTY U/S 271(1)(C) OF THE ACT IS RESTORED TO THE FILE OF THE ASSESSING OFFICE R WITH SIMILAR DIRECTIONS AS GIVEN VIDE ORDER DATED 10.11.2016 PASSED IN ITA NOS. 750 TO 758/CHD/2016. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES AR E TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 4.10.2018 SD/- SD/- $ % & '# (ANNAPURNA GUPTA) () / ACCOUNTANT MEMBER (SANJAY GARG ) / JUDICIAL MEMBER DATED : 4.10.2018 RKK !'# $%' / COPY OF THE ORDER FORWARDED TO : 1. $#!&' / THE APPELLANT 2. ()&' / THE RESPONDENT 3. ) ) * / CIT 4. ) ) * ( $#! )/ THE CIT(A) 5. '+,) - , ) $#!) - , ./0,1 / DR, ITAT, CHANDIGARH 6. ,0 2! / GUARD FILE / BY ORDER, 3) #4 / ASSISTANT REGISTRAR