ASHOK R. BHANDWALKAR, PUNE v. DCIT 26(2), MUMBAI

ITA 1392/MUM/2010 | 2002-2003
Pronouncement Date: 14-01-2011 | Result: Allowed

Appeal Details

RSA Number 139219914 RSA 2010
Assessee PAN AAFPB6509G
Bench Mumbai
Appeal Number ITA 1392/MUM/2010
Duration Of Justice 10 month(s) 26 day(s)
Appellant ASHOK R. BHANDWALKAR, PUNE
Respondent DCIT 26(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 14-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 14-01-2011
Date Of Final Hearing 12-01-2011
Next Hearing Date 12-01-2011
Assessment Year 2002-2003
Appeal Filed On 18-02-2010
Judgment Text
I.T.A NOS.1392 & 1393/ MUM/2010 ASSESSMENT YEARS: 2002-03 & 2003-04 1 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH MUMBAI. [ CORAM: PRAMOD KUMAR AM AND V. DURGA RAO JM ] I.T.A NOS.1392 & 1393/ MUM/2010 ASSESSMENT YEARS: 2002-03 & 2003-04 ASHOK R. BHANDALWAKAR .. APPELLANT FLAT NO.303 SHUBHAM PALACE PLOT 85/86 SECTOR-15 KOPARKHAIRANE-400 709 PA NO.AAFPB 6509 G VS DY.COMM. OF INCOME TAX 26(2) . RESPONDEN T MUMBAI Y.P.PANDIT FOR THE APPELLANT A.K.NAYAK FOR THE RESPONDENT O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THESE APPEALS THE ASSESSEE HAS CALLED IN TO QUESTION CORRECTNESS OF CIT(A)S ORDERS DATED 3.11.2009 AND 31.12.2009 CONFI RMING THE PENALTY OF ` .9 439/- AND ` .9 553/- FOR THE ASSESSMENT YEARS 2002-2003 AND 2003-0 4 RESPECTIVELY. 2. AT THE VERY OUTSET THE LEARNED COUNSEL FOR THE ASSE SSEE CONTENDED THAT THE ASSESSEE IS ONE OF SEVERAL OTHER EMPLOYEES OF BHARAT PETRO LEUM CORPORATION LIMITED WHO WERE IMPOSED PENALTIES U/S.271(1)(C) ON MATERIALLY SIMILAR CIRCUMSTANCES. HE PLACED ON RECORD FOLLOWING COPIES OF ORDERS PASSED BY T HE TRIBUNAL WHEREIN THE PENALTIES IMPOSED U/S. 271(1)(C) HAVE BEEN DELETED BY THE TRIBUNAL ON SIMILAR FACTS: I) SHRI RAVINDRA L. SATHE V ITO(ITA NO.2828/M/2008) ORDER DATED 22.12.2009. I.T.A NOS.1392 & 1393/ MUM/2010 ASSESSMENT YEARS: 2002-03 & 2003-04 2 II) SMT. VERONICA J. CORREIA V ITO(ITA NO.5986 598 7 & 5988/M/2009) ORDER DATED 30.6.2010 LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT THE FA CTS AND CIRCUMSTANCES OF THE INSTANT CASE ARE SIMILAR TO WHOSE ALREADY DECIDED BY TH E TRIBUNAL IN THE AFORESAID- NOTED CASES. IN VIEW OF THIS HE URGED BEFORE US TO DELETE THE PENALTY IMPOSED U/S.271(1)(C). ON THE OTHER HAND LEARNED DEPARTMEN TAL REPRESENTATIVELY FAIRLY CONCEDED THAT THE ISSUE IN APPEAL IS COVERED IN FAVO UR OF THE ASSESSEE BY TRIBUNALS ABOVE ORDERS BUT NONETHELESS DUTIFULLY RELIED UPON T HE ORDERS OF THE AUTHORITIES BELOW. 3. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PER USED THE MATERIAL ON RECORD WE FIND THAT THE PENALTY IMPOSED U/S.271(1)(C ) UNDER IDENTICAL FACTS AND CIRCUMSTANCES ON OTHER EMPLOYEES OF BPCL HAS BEEN DELE TED BY THE TRIBUNAL. RESPECTFULLY FOLLOWING THE PRECEDENTS WE SET ASIDE TH E ORDER OF THE CIT (A) AND DIRECT THE AO TO DELETE THE PENALTY FOR BOTH THE ASSESSMENT YE ARS UNDER APPEAL. 4. IN THE RESULT THE APPEALS STAND ALLOWED. PRONOUNCED IN THE OPEN COURT ON 14 TH JANUARY 2011 SD/- (V. DURGA RAO ) (JUDICIAL MEMBER) SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI DATED 14 TH JANUARY 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS) 28 MUMBAI 4. COMMISSIONER OF INCOME TAX CITY-26 MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH G MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI I.T.A NOS.1392 & 1393/ MUM/2010 ASSESSMENT YEARS: 2002-03 & 2003-04 3 I.T.A NOS.1392 & 1393/ MUM/2010 ASSESSMENT YEARS: 2002-03 & 2003-04 4