Harish Chandra Jaiswal, Kanpur V. DY. Commissioner of Income Tax (Central Circle-1), Kanpur

ITSSA 414/LKW/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6846 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K SINGH
• Section: 143(3); 153A; 201; 139(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO S . 412 TO 418/LKW/2017 ASSESSMENT YEAR: 2009 - 10 TO 2015 - 16 HARISH CHANDRA JAISWAL 8/276, OPPOSITE GANGAGHAT THANA SHUKLAGANJ, UNNAO V. DY. CIT CENTRAL CIRCLE 1 KANPUR T AN /PAN : AAOPJ7810P (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI ASHISH JAISWAL, ADVOCATE RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 26 02 2019 DATE OF PRONOUNCEMENT: 28 02 2019 O R D E R PER T.S.KAPOOR , A .M : ITA NOS. 412 TO 417/LKW/2017 ARE THE APPEALS AGAINST CONFIRMATION OF LEVY OF PENALTY UNDER SECTION 271F OF THE INCOME - TAX ACT, 1961. ITA NO.418/LKW/2017 IS AN APPEAL AGAINST CONFIRMATION OF LEVY OF PENALTY UN DER SECTION 271(1)(B) OF THE ACT. BOTH THESE ISSUES ARE SQUARELY COVERED BY THE DECISION OF THIS BENCH IN THE CASE OF SUNIL KUMAR JAISWAL VS. DY. CIT, KANPUR, VIDE ORDER PASSED UNDER SECTION 255(2) OF THE ACT, DATED 22/2/2019 IN IT(SS)A. NOS.419 TO 425/ LKW/2017 , WHEREIN, IT HAS BEEN HELD AS FOLLOWS: - CONSEQUENT TO THE ORDER PASSED BY THE THIRD MEMBER NOMINATED U/S 255(4) OF THE I.T. ACT (HEREINAFTER REFERRED TO AS THE ACT) BY THE HON'BLE PRESIDENT, I.T.A.T., AS PER MAJORITY, IT IS HELD, AS IT RELATES TO I.T.A. NO.419 TO 424/LKW/2017, THAT THE NON - OBSTANTE CLAUSE CONTAINED IN SECTION 153A OF THE ACT, APPLIES TO THE PROVISIONS OF SECTION 153A OF THE ACT ONLY. IT DOES NOT EXTEND TO ITA NOS.412 TO 418/LKW/2017 PAGE 2 OF 2 THE PROVISIONS OF SECTION 271F OF THE ACT. NO MATTER THAT NON - COMPLIANCE OF A NOTICE U/S 153A OF THE ACT HAS NOT BEEN SUBJECTED TO PENALTY UNDER ANY SPECIFIC PROVISION OF THE ACT. SECTION 271F OF THE ACT PROVIDES FOR PENALTY IN CASES WHERE NO RETURN IS FILED AS PER THE REQUIREMENTS OF SECTION 139(1) OF THE ACT OR THE PROVISOS THERETO. PENALTY U/S 271F OF THE ACT PERTAINS ONLY TO INFRINGEMENT OF SECTION 139(1) AND ITS PROVISOS, AND NOT TO THAT OF A NOTICE U/S 153A OF THE ACT. 2. SO FAR AS, THE PENALTY CONCERNING I.T.A. NO.425/LKW/2017 IS CONCERNED, IT IS HELD THAT THE ASSESSME NT WAS COMPLETED AS A REGULAR ASSESSMENT U/S 143(3) OF THE ACT THEREFORE, THE DEFAULT, IF ANY, WAS NOT CONSIDERED TO BE WILLFUL ON THE PART OF THE ASSESSEE. 2 . IN VIEW OF THE ABOVE, PENALTIES UNDER QUESTION DO NOT SURVIVE AND THEY ARE CANCELLED. 3 . IN THE RESUL T, APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 / 02 / 201 9 . SD/ - SD/ - [ A. D. JAIN ] [ T.S. KAPOOR ] VICE PRESIDENT ACCOUNTANT MEMBER DATED: 28 TH FEBRUARY , 201 9 JJ: 2602 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . D R BY ORDER ASSISTANT REGISTRAR