M/s Sri Jyothi Medical Hall, Hyderabad v. ITO, Hyderabad

ITA 1047/HYD/2010 | 2002-2003
Pronouncement Date: 04-05-2021 | Result: Allowed

Appeal Details

RSA Number 104722514 RSA 2010
Assessee PAN AAWFS0494G
Bench Hyderabad
Appeal Number ITA 1047/HYD/2010
Duration Of Justice 10 year(s) 9 month(s) 8 day(s)
Appellant M/s Sri Jyothi Medical Hall, Hyderabad
Respondent ITO, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 04-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB-A
Tribunal Order Date 04-05-2021
Date Of Final Hearing 23-03-2021
Next Hearing Date 23-03-2021
Last Hearing Date 22-02-2018
First Hearing Date 08-10-2020
Assessment Year 2002-2003
Appeal Filed On 26-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU ACCOUNTANT MEMBER I.T.A. NOS. 1047 1048 & 1049/HYD/2010 ASSESSMENT YEARS: 2002-03 2003-04 & 2004-05 M/S.SRI JYOTHI MEDICAL HALL HYDERABAD [PAN: AAWFS0494G] VS INCOME TAX OFFICER WARD NO.5(2) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : NONE FOR REVENUE : SHRI SUNIL KUMAR PANDEY DR DATE OF HEARING : 23-03-2021 DATE OF PRONOUNCEMENT : 04-05-2021 O R D E R PER S.S.GODARA J.M. : THESE THREE ASSESSEES APPEALS FOR AYS.2002-03 TO 20 04- 05 ARISE FROM THE CIT(A)-V HYDERABADS SEPARATE ORDER S ALL DATED 07-05-2010 PASSED IN APPEAL NOS.283 284 & 2 85/ ITO W-5(2) / CIT(A)-V / 2007-08; IN PROCEEDINGS U/S . 271(1)(C) OF THE INCOME TAX ACT 1961 [IN SHORT THE ACT]. HEARD BOTH PARTIES. CASE FILES PERUSED. ITA NOS. 1047 1048 & 1049/HYD/2010 :- 2 -: 2. IT TRANSPIRES AT THE OUTSET THAT WE NEED NOT DELVE MUCH DEEPER IN THE FACTS OF THE INSTANT CASES. SUFFICE TO S AY BOTH THE LEARNED LOWER AUTHORITIES HAVE IMPOSED SECTION 271 (1)(C) PENALTIES ON THE ASSESSEE IN VIEW OF THE DISALLOWANCE(S)/ADDITION(S) MADE IN THE COURSE OF QUA NTUM ASSESSMENT(S) UPHELD UPTO TRIBUNAL ORDER DT.29-09-2017 IN ITA NOS.473 TO 475/HYD/2007 RESPECTIVELY. 3. COMING TO THE IMPUGNED IDENTICAL PENALTIES OF RS.9 20 000/- RS.8 60 000/- AND RS.9 60 000/-; RES PECTIVELY WE NOTICE FROM A PERUSAL OF THE CASE FILES AND WITH TH E ABLE ASSISTANCE COMING FROM REVENUES SIDE THAT THE ASSESSI NG OFFICERS IDENTICAL CORRESPONDING SHOW CAUSE NOTICE( S); ALL DT.23-03-2006 HAD NOWHERE SPECIFIED AS TO UNDER WHIC H LIMB HE PROPOSED TO TAKE RECOURSE TO THE PENAL MECHANISM UND ER THE PROVISIONS OF THE ACT. HON'BLE JURISDICTIONAL HIGH COURTS DECISION IN PR.CIT VS. BAISETTY REVATHI (2017) 398 IT R 88 (TELANGANA & AP) HOLDS THAT SUCH A DEFAULT RENDERS THE IMPUGNED PENALTY INVALID. 4. MR.PANDEY QUOTED (2017) 84 TAXMANN.COM 51 (MUM) SUNDARAM FINANCE LTD. (2018) 93 TAXMANN.COM 250 (MADR AS) ITA NO.1519/HYD/2019 DT.28-11-2017 JYOTHIRMOY YAMSAN I VS. DCIT UPHOLDING IDENTICAL PENALTIES AFTER CONCLUD ING THAT SUCH A FAILURE IS VERY MUCH CONDONABLE. NONE OF THE SAID DECISION COULD APPLY TO THE EXCLUSION OF THE HON'BLE JURISDICTIONAL HIGH COURTS FOREGOING JUDGMENT. WE THE REFORE ITA NOS. 1047 1048 & 1049/HYD/2010 :- 3 -: DIRECT THE ASSESSING OFFICER TO DELETE THE IMPUGNED PEN ALTY(IES) FOR THIS PRECISE REASON ALONE. 5. THESE ASSESSEES APPEALS ARE ALLOWED IN ABOVE TER MS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH MAY 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD DATED: 04-05-2021 TNMM ITA NOS. 1047 1048 & 1049/HYD/2010 :- 4 -: COPY TO : 1.M/S.SRI JYOTHI MEDICAL HALL C/O.TEJPRAKASH TOSHN IWAL ADVOCATE 4-1-6/B/4 RAMKOTE HYDERABAD. 2.THE INCOME TAX OFFICER WARD-5(2) HYDERABAD. 3.CIT(APPEALS)-V HYDERABAD. 4.CIT-IV HYDERABAD. 5.D.R. ITAT HYDERABAD. 6.GUARD FILE.