Jagjit Singh Bajaj, Ludhiana V. JCIT, Ludhiana

ITA 807/CHANDI/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1620 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 01-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 807/CHD/2013 ASSESSMENT YEAR: 2009-10 SHRI JAGJIT SINGH BAJAJ, VS THE JCIT, C/O J.S.MILK PRODUCTS, RANGE IV, DASHMESH NAGAR, LUDHIANA. LUDHIANA. PAN: AWNPS4773K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 09.12.2015 DATE OF PRONOUNCEMENT : 10.12.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-II LUDHIANA DATED 20.06.2 013 FOR ASSESSMENT YEAR 2009-10 CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX A CT. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE PENALTY WAS LEVIED ON THE BASIS OF THE ORDER PA SSED BY ASSESSING OFFICER UNDER SECTION 143(3) OF THE AC T DATED 20.12.2011 WHICH ORDER HAS BEEN CANCELLED BY THE CIT-II BY VIRTUE OF ORDER PASSED UNDER SECTION 263 OF THE ACT DATED 28.03.2014. COPIES OF THE ORDERS HAVE BE EN 2 FILED. HE HAS, THEREFORE, SUBMITTED THAT SINCE THE ASSESSMENT ORDER IN WHICH PENALTY WAS INITIATED HAS BEEN CANCELLED, THEREFORE, PENALTY COULD NOT BE LEV IED IN THIS YEAR AND THEREFORE, PENALTY PROCEEDINGS HAVE BECOME INFRUCTUOUS IN THE PRESENT PROCEEDINGS. HE, THEREFORE, SEEKS PERMISSION TO WITHDRAW THE PRESENT APPEAL. 3. IN VIEW OF THE ABOVE SUBMISSIONS OF LD. COUNSEL FOR THE ASSESSEE AND ORDERS PLACED ON RECORD, WE ARE OF THE VIEW THAT PRESENT APPEAL HAS BECOME INFRUCTUOUS BECAUSE THE ORIGINAL ORDER THROUGH WHICH PENALTY PROCEEDINGS WERE INITIATED HAVE BEEN CANCELLED UNDE R SECTION 263 OF THE INCOME TAX ACT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH DECEMBER, 2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD