Jt. Commissioner of Income Tax(OSD), Central Circle -1(2), Hyderabad v. Sunny Enterprises , Hyderabad

ITA 1255/Hyd/2018 | 2011-2012
Pronouncement Date: 26-03-2021 | Result: Dismissed

Appeal Details

RSA Number 125522514 RSA 2018
Assessee PAN AAGFS3244N
Bench Hyderabad
Appeal Number ITA 1255/Hyd/2018
Duration Of Justice 2 year(s) 9 month(s) 15 day(s)
Appellant Jt. Commissioner of Income Tax(OSD), Central Circle -1(2), Hyderabad
Respondent Sunny Enterprises , Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 26-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB-A
Tribunal Order Date 26-03-2021
Last Hearing Date 23-02-2021
First Hearing Date 23-02-2021
Assessment Year 2011-2012
Appeal Filed On 11-06-2018
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 ITA NO. A.Y. APPELLANT RESPONDENT 1254/HYD/18 2010 - 11 JT.COMMISSIONER OF INCOME TAX (OSD) HOLDING THE POST OF CENTRAL CIRCLE-1(2) HYDERABAD M/S.SUNNY ENTERPRISES KARIMNAGAR [PAN: AAGFS3244N] 1255/HYD/18 2011 - 12 1256/HYD/18 2012 - 13 1257/HYD/18 2013-14 FOR REVENUE : SHRI SUNIL KUMAR PANDEY DR FOR ASSESSEE : SHRI S.RAMA RAO AR DATE OF HEARING : 23-02-2021 DATE OF PRONOUNCEMENT : 26-03-2021 O R D E R PER S.S.GODARA J.M. : THESE FOUR REVENUES APPEALS FOR AYS.2010-11 2011- 12 2012-13 & 2013-14 ARISE AGAINST THE CIT(A)-11 HYDER ABADS COMMON ORDER DATED 30-03-2018 PASSED IN CASE NOS.471 468 466 AND 467 / 2016-17 / CC-1(2) HYD / CIT(A)-11 / 17-18 REVERSING ASSESSING OFFICERS ACTION IMPOSING PENAL TIES OF RS.62 LAKHS RS.75 LAKHS RS.69 LAKHS & 1 84 00 000 /-; RESPECTIVELY IN PROCEEDINGS U/S.271(1)(C) OF THE IN COME TAX ACT 1961 [IN SHORT THE ACT]. 2. IT TRANSPIRES AT THE OUTSET THAT THE REVENUES IDENTICAL SUBSTANTIVE GROUNDS RAISED IN ALL THESE APPEALS READ AS UNDER: 1. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE C ASE AND IN LAW THE LEARNED CIT(A) ERRED IN DELETING THE PENALTY IM POSED U/S.271(1)(C) FOLLOWING THE JUDGMENT IN CASE OF SMT . P.SHARDA DEVI HYDERABAD IN ITA NO.1571/HYD/2016 AND JURISDICTIONA L HIGH COURT DECISION IN CASE OF CIT VS. M/S.BAISETTY REVATHY 39 8 ITR 88 WHEREIN THE SET OF FACTS IN THE PRESENT CASE WERE ENTIRELY DIFFERENT FROM THE FACTS IN THE DECISIONS RELIED UPON. ITA NOS. 1254 1255 1256 & 1257/HYD/2018 :- 2 -: 2. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CA SE AND IN LAW LD.CIT(A) ERRED IN NOT APPRECIATING THE FACT THAT T HE PENALTY WAS NOT ONLY INITIATED FOR BOTH THE LIMBS OF SECTION 271(1) (C) BUT WAS ALSO LEVIED ON ACCOUNT OF BOTH LIMBS OF THE SECTION. 3. LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY CONTENDED DURING THE COURSE OF HEARING THAT THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE IMPUGNED PEN ALTY GOING BY THE ASSESSING OFFICERS ALLEGED FAILURE IN NOT SPECIFYING AS TO UNDER WHICH LIMB HE HAD INITIATED SECTION 271(1) (C) PROCEEDINGS IN ISSUE BY WAY OF HIS RESPECTIVE SHOW CAUSE NOTICES. IT IS FURTHER HIGHLIGHTED THAT VARIOUS HIGH C OURTS HAVE NOW REITERATED THE LEGAL POSITION THAT SUCH A DEFECT IS VERY MUCH CURABLE ONE IN CASE THE ASSESSING OFFICER HAS MADE THE CORRESPONDING LIMBS CLEAR EITHER IN ASSESSMENT ORDE R OR IN PENALTY ORDER. ALL THESE ARGUMENTS RAISED AT THE REVEN UES BEHEST FAIL TO EVOKE OUR CONCURRENCE SINCE HON'BLE JURISDICTIONAL HIGH COURTS DECISION (SUPRA) REMAINS VERY MUCH IN FORCE AND HON'BLE NON-JURISDICTIONAL HIGH COURT D O NOT APPLY AT THE COST OF THE FORMER. 4. WE THUS FIND NO REASON TO REVERSE THE CIT(A)S ACTI ON UNDER CHALLENGE DELETING THE IMPUGNED PENALTIES ON AB OVE STATED COUNT ALONE. ALL OTHER PLEADINGS ON MERITS ARE RENDERED INFRUCTUOUS. 5. THESE REVENUES FOUR APPEALS ARE DISMISSED. A CO PY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FI LES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH MARCH 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.GO DARA) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD DATED: 26-03-2021 TNMM ITA NOS. 1254 1255 1256 & 1257/HYD/2018 :- 3 -: COPY TO : 1.JT.COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRC LE-1(2) HYDERABAD. 2.M/S.SUNNY ENTERPRISES 9-1-193/1/A BHAGATHNAGAR KARIMNAGAR. 3.CIT(APPEALS)-11 HYDERABAD. 4.PR.CIT(CENTRAL) HYDERABAD. 5.D.R. ITAT HYDERABAD. 6.GUARD FILE.