Deputy Commissioner of Income-tax, Circle - 1, Nashik V. Dr. Tushar Trimbakrao Deore, Nashik

MA 62/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6765 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-01-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Section: 271(1)(c); 27

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / M .A. NOS.60 TO 66/PUN/2018 (ARISING OUT OF ITA NOS.2187 TO 2193/PUN/2014) / ASSESSMENT YEARS : 2003-04 TO 2009-10 THE DY.COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK. .APPLICANT . V/S DR. TUSHAR TRIMBAKARAO DEORE, GAIKWADA MALA, B/H REGIMENTAL PLAZA, NASHIK ROAD, NASHIK 422 101. PAN : AAUPD2036M. .. RESPONDENT . ASSESSEE BY : NONE REVENUE BY : SHRI PANKAJ GARG. / ORDER PER VIKAS AWASTHY, JM : THESE SET OF SEVEN MISCELLANEOUS APPLICATIONS U/S 254(2) OF T HE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE AC T) HAVE BEEN FILED BY THE REVENUE SEEKING RECTIFICATION OF THE MISTAKE IN T HE ORDER OF TRIBUNAL IN ITA NOS.2187 TO 2193/PUN/2014 FOR A.YS. 20 03-04 TO 2009-10 DECIDED ON 21.06.2017. 2. THE TRIBUNAL VIDE AFORESAID ORDER HAD ALLOWED APPEALS O F THE ASSESSEE BY DELETING LEVY OF PENALTY U/S 271(1)(C) OF THE A CT, ON LEGAL / DATE OF HEARING : 11.01.2019 / DATE OF PRONOUNCEMENT: 21.01.2019. 2 MA NOS.60 TO 66/PUN/2018 IN ITA NO.2187/PUN/2014 GROUND OF AMBIGUITY IN SPECIFYING THE CHARGE FOR LEVY OF PEN ALTY U/S 271(1)(C) OF THE ACT. 3. SHRI PANKAJ GARG REPRESENTING THE DEPARTMENT SUB MITTED THAT IN PARA 6 OF ORDER THE TRIBUNAL HAS OBSERVED THAT THE AO WHILE RECORDING SATISFACTION HAS MENTIONED CONCEALMENT OF INCO ME I.E., ONLY SINGLE CHARGE OF SEC.271(1)(C) OF THE ACT. THUS, THER E IS NO AMBIGUITY IN RECORDING OF SATISFACTION FOR LEVY OF PENALTY. ONC E, PENALTY HAS BEEN INITIATED BY MENTIONING SPECIFIC CHARGE, P ENALTY ORDER CANNOT BE FAULTED. 4. NONE HAS APPEARED TO REPRESENT THE ASSESSEE. WE FIND THAT EVEN AT THE TIME OF HEARING OF THE APPEALS NONE APPEARE D ON BEHALF OF ASSESSEE DESPITE SERVICE OF NOTICE. 5. WE HAVE EXAMINED TRIBUNAL ORDER DT.21.16.2017 COMPOSITE FOR A.YS. 2003-04 TO 2009-10. THE TRIBUNAL DELETED LEVY OF PE NALTY ON THE GROUND OF AMBIGUITY IN MENTIONING SPECIFIC CHARGE IN ORDE R LEVYING PENALTY. THE LD.D.R. HAS NOT BEEN ABLE TO POINT OUT ANY M ISTAKE MUCH LESS ANY APPARENT MISTAKE IN THE ORDER OF TRIBUNA L DATED 21.06.2017. IT IS A WELL SETTLED LAW THAT ANY AMBIGUITY IN R ECORDING OF SATISFACTION FOR INITIATING PENALTY PROCEEDINGS OR MENTIONING OF CONTRARY CHARGE AT THE TIME OF LEVY OF PENALTY U/S 27 1(1)(C) WOULD VITIATE PENALTY PROCEEDINGS. WE DO NOT FIND ANY MISTAKE AS ALLEGED BY REVENUE IN THE ORDER OF THE TRIBUNAL DATED 21.06.2017, TH EREFORE, THE 3 MA NOS.60 TO 66/PUN/2018 IN ITA NO.2187/PUN/2014 MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSE D BEING DEVOID OF MERIT. 6. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE RE VENUE ARE DISMISSED. ORDER PRONOUNCED ON MONDAY, THE 21 ST DAY OF JANUARY, 2019. SD/- SD/- (D. KARUNAKARA RAO) ( VIKAS AWASTHY ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE; DATED : 21 ST JANUARY, 2019. YAMINI '#$%&'&$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT 3. 4. 5 6. CIT(A)-1, NASHIK. CIT(CENTRAL)-1, NASHIK. '#$! % %&', )! ! &' , / DR, ITAT, B PUNE; $*+ , / GUARD FILE. / BY ORDER // TRUE COPY // - ./ %0 &1 / SR. PRIVATE SECRETARY )! ! &' , / ITAT, PUNE.