Mrs Balwinder Kaur, V. The Dy Commissioner of lncome tax,

ITA 859/CHANDI/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0036 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 13-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.RANO JAIN, ACCOUNTANT MEMBER ITA NOS. 859, 860 & 863/CHD/2014 ASSESSMENT YEAR: 2008-09 MRS. BALWINDER KAUR, VS THE DCIT, # 4507, SECTOR 70, CIRCLE VI(1), WARD 6(5), MOHALI. MOHALI. PAN: AVPPK2829P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SING H RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 19.04.2016 DATE OF PRONOUNCEMENT : 19.04.2016 O R D E R PER BHAVNESH SAINI,JM ALL THE APPEALS BY THE SAME ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF LD. CIT(APPEALS), CHANDIGARH DA TED 14.07.2014 FOR ASSESSMENT YEAR 2008-09 CHALLENGING THE LEVY OF PENALTIES UNDER SECTIONS 271(1)(C), 271A AND 221(1) OF THE INCOME TAX ACT. 2. THE LD. CIT(APPEALS) REPRODUCED SECTION 249(4)(A ) OF THE INCOME TAX ACT IN THE IMPUGNED ORDERS AND NOTED THA T AS PER INFORMATION GIVEN BY THE ASSESSEE IN THE APPEAL MEM O, THE ASSESSEE HAS NOT PAID THE ADMITTED TAX LIABILITY I. E. THE DUE TAX ON THE RETURNED INCOME BEFORE FILING THE APPEALS BE FORE HIM. THE LD. CIT(APPEALS), IN VIEW OF THE PROVISIONS OF SECTION 249(4)(A) OF THE INCOME TAX ACT HELD THAT THE PRESE NT APPEALS 2 CANNOT BE ADMITTED FOR ADJUDICATION BECAUSE ASSESSE E HAS NOT PAID THE ADMITTED TAX LIABILITY BEFORE FILING THE P RESENT APPEALS, THEREFORE, SAME WERE DISMISSED IN LIMINE. 3. AFTER HEARING RIVAL SUBMISSIONS, WE FIND THAT IT IS ADMITTED FACT THAT ASSESSEE HAS NOT PAID THE TAX LI ABILITY I.E. THE TAX DUE ON THE RETURNED INCOME BEFORE FILING TH E APPEALS BEFORE LD. CIT(APPEALS). THEREFORE, LD. CIT(APPEAL S) RIGHTLY DISMISSED THE APPEALS IN LIMINE. NO INFIRMITY HAVE BEEN POINTED OUT IN THE ORDERS OF THE LD. CIT(APPEALS). THEREFORE, ALL APPEALS OF THE ASSESSEE HAVE NO MERIT. THE SAME AR E, ACCORDINGLY, DISMISSED. 4. IN THE RESULT, ALL APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (RANO JAIN) (BHAVNE SH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH APRIL, 2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD