Sh. Roshan Lal Jindal, Chandigarh v. DCIT, Chandigarh

ITA 1170/CHANDI/2016 | 2008-2009
Pronouncement Date: 27-11-2017 | Result: Allowed

Appeal Details

RSA Number 117021514 RSA 2016
Assessee PAN AAMPJ1997R
Bench Chandigarh
Appeal Number ITA 1170/CHANDI/2016
Duration Of Justice 1 year(s) 15 day(s)
Appellant Sh. Roshan Lal Jindal, Chandigarh
Respondent DCIT, Chandigarh
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 27-11-2017
Assessment Year 2008-2009
Appeal Filed On 11-11-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES SMC CHANDIGARH BEFORE MS. DIVA SINGH JUDICIAL MEMBER AND DR.B.R.R.KUMAR ACCOUNTANT MEMBER ITA NO 1170/CHD/2016 ASSESSMENT Y EAR: 2008-09 SHRI ROSHAN LAL JINDDAL VS. THE DCIT # 83 NAC MANI MAJRA CENTRAL CIRCLE-1 CHANDIGARH. CHANDIGARH. PAN NO. AAMPJ1997R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHIR SEHGAL RESPONDENT BY : SHRI MANJIT SINGH SR.DR DATE OF HEARING : 23.10.2017 DATE OF PRONOUNCEMENT : 27.11. 2017 ORDER PER DIVA SINGH JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 24.08.2016 OF LD. CIT (APP EALS) GURGAON PERTAINING TO 2008-09 ASSESSMENT YEAR WHEREIN VARIOUS G ROUNDS HAVE BEEN RAISED CHALLENGING THE PENALTY IMPOSED U/S 271(1)(C) OF THE AC T BY THE AO WHICH HAS BEEN CONFIRMED IN APPEAL BY THE CIT(A). 2. THE LD. AR AT THE TIME OF HEARING INVITING ATTENTION TO THE ORDER DATED 14.09.2017 IN THE CASE OF THE ASSESSEE IN ITA 51/CHD/201 4 ALONGWITH ITA 110/2014 AND ITA 52 TO 54/2014 SUBMITTED THAT THE AD DITIONS SUSTAINED BY THE CIT(A) ON THE BASIS OF WHICH PENALTY HAS BEEN IMPOSED IN THE PRESENT PROCEEDING CAME UP FOR CONSIDERATION IN THE QUANTUM PROC EEDINGS BEFORE THE ITAT IN ITA 53/2014. IN THE AFORESAID CONSOLIDATED ORDER CONSIDERING ITS ARGUMENTS THE ISSUE HAS BEEN RESTORED BACK BY THE IT AT TO THE FILE OF THE AO FOR CONSIDERING THE SAME AFRESH. FOR READY REFERENCE THE FOLLOWING OBSERVATIONS ARE REPRODUCED HEREUNDER: 40. BEFORE US THE CONTENTION RAISED BY THE ASSESSEE WAS SIMILAR TO THAT RAISED IN ITS APPEAL IN ITA NO.51 / CHD/2014 I.E. THE CIT(A) HAS ACCEPTED THE CONTENTS OF THE CASH FLOW WITH REGARD TO CERTAIN ISSUES A ND REJECTED IT ON OTHER ISSUES WHILE AS PER RULE 46A THE CASH FLOW SHOULD HAVE BEEN ALLOWED TO BE FIRST EXAMINED BY THE AO. LD COUNSEL FOR THE ASSESSEE REQUESTED RESTORING THE MATTER BACK TO THE ASSESSING OFFI CER FOR FRESH ADJUDICATION AFTER EXAMINING THE CASH FLOW STATEMENT. 41. SINCE THE FACTS AND CIRCUMSTANCES IN THE PRESENT APPEAL ARE IDENTICAL TO THAT IN ITA NO.51/CHD/2014 THE DECISION RENDERED T HEREIN WILL APPLY MUTATIS MUTANDIS TO THI S APPEAL ALSO FOLLOWING WHICH WE RESTORE GROUND NO.4- 7 OF THE PRESENT APPEAL TO THE FILE OF ITA-1170/CHD//2016 A.Y 2008-09 PAGE 2 O F 2 THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W AND IN THE LIGHT OF THE CASH FLOW STATEMENT SUBMITTED BY THE ASSESSEE. THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSES. 3. ACCORDINGLY IN THE PECULIAR FACTS AND CIRCUMSTANCES IT WAS HIS SUBMISSION THAT THE PENALTY ORDER IN THE PRESENT PROCEE DINGS CANNOT SURVIVE AND THE MATTER MAY BE REMANDED TO THE AO. IT WAS SUB MITTED THAT IT IS FOR THE AO TO CONSIDER WHETHER FRESH PENALTY PROCEEDINGS ARE WA RRANTED ON FACTS OR NOT. 4. THE LD. SR. DR CONSIDERING THE SAID REQUEST IN THE CON TEXT OF THE AFORESAID ORDER OF THE ITAT PASSED IN THE QUANTUM PROCE EDINGS SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS REMANDED KEEP ING THE ISSUE OF LEVY OF PENALTY OPEN FOR THE AO TO CONSIDER AS PER LAW. 5. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE MATE RIAL AVAILABLE ON RECORD. CONSIDERING THE FACT THAT THE ADDITION IN THE QUA NTUM PROCEEDINGS ITSELF IS IN FLUX THE PENALTY ORDER PASSED BY THE AO AND SU STAINED IN APPEAL CANNOT SURVIVE. IN THE LIGHT OF THE SUBMISSIONS OF THE PAR TIES BEFORE THE BENCH THE PENALTY ORDER BECOMES INFRUCTUOUS. THE ISSUE A CCORDINGLY IS SET ASIDE BACK TO THE FILE OF THE AO WITH A DIRECTION TO PASS ON ORDER IN ACCOR DANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNIT Y OF BEING HEARD. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING IT SELF. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PUR POSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.11. 2017. SD/- SD/- ( DR.B.R.KUMAR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT CHANDIGARH.