Raj Kumar Didwania,, Varanasi v. ACIT, C.C, Varanasi

ITA 210/ALLD/2014 | 2010-2011
Pronouncement Date: 30-04-2015 | Result: Allowed

Appeal Details

RSA Number 21020714 RSA 2014
Assessee PAN ABXPD2174N
Bench Allahabad
Appeal Number ITA 210/ALLD/2014
Duration Of Justice 1 year(s) 5 day(s)
Appellant Raj Kumar Didwania,, Varanasi
Respondent ACIT, C.C, Varanasi
Appeal Type Income Tax Appeal
Pronouncement Date 30-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 30-04-2015
Assessment Year 2010-2011
Appeal Filed On 24-04-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD JUDICIAL MEMBER ITA NO. 210/A/2014 A.Y. 2010-11 RAJ KUMAR DIDWANIA VS. ASSTT. COMMISSIONE R OF INCOME TAX THROUGH PAWAN KUMAR DIDWANIA (L/H) CENTRAL CIRCLE B-27/86-A DURGAKUND ROAD VARANASI BHELUPUR VARANASI ( PAN: ABXPD2174N) (APPELLANT) (RESPONDENT) ITA NO. 214/A/2014 A.Y. 2010-11 KUSUM DEVI DIDWANIA VS. ASSTT. COMMISSIO NER OF INCOME TAX THROUGH SHIV SHANKER DIDWANIA (L/H) CENTRAL CIRC LE 36A RAVINDRAPURI VARANASI VARANASI (PAN: ABVPD3602P) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHISH BANSAL & SHRI SAURABH AGARWAL REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 2 9 . 04 .2015 DATE OF PRONOUNCEMENT : 30.04.2015 O R D E R PER BENCH: THERE ARE TWO APPEALS UNDER CONSIDERATION FOR THE A.Y. 2010-11 AGAINST THE TWO DIFFERENT ORDERS OF THE LD. CIT(A) VARANASI. 2. THESE APPEALS RELATE TO THE LEVY OF PENALTY U/S 271(1)(B) OF THE ACT. THE RELEVANT FACTS ARE THAT THE AO ISSUED NOTICE DATED 01.03.2011 U/S 142 (1) OF THE ACT CALLING FOR THE RETURNS OF THESE TWO ASSESSES FOR T HE A.Y. 2010-11. DUE DATE FOR ITA NO. 210/A/2014 A.Y. 2010-11 2 FURNISHING THE SAME IS 15.03.2011. WITHOUT VERIFYIN G THE FACTS AND THE RECORDS THE AO LEVIED PENALTY BY THE PENALTY ORDER DATED 30.03. 2012. LD. CIT(A) CONFIRMED THE SAME. AGGRIEVED WITH THE ABOVE ORDERS OF THE LD.CIT (A) VARANASI THESE TWO ASSESSES FILED THE PRESENT APPEAL BEFORE US. 3. AT THE OUTSET SHRI ASHISH BANSAL AND SHRI SAURA BH AGARWAL LEARNED COUNSELS FOR THE ASSESSES SUBMITTED THAT THE NOTICES ISSUED BY THE AO ARE INVALID AND UNSUSTAINABLE IN LAW. IN THIS REGARD LEARNED COUNS ELS BROUGHT TO OUR ATTENTION TO THE FACTS THAT SHRI RAJKUMAR DIDWANIA AND SMT. KUSUM DE VI DIDWANIA THE ASSESSEES EXPIRED PRIOR TO 01.03.2011 THE DATE OF THE NOTICES ISSUE U/S 142(1) OF THE ACT. HE ALSO BROUGHT OUR ATTENTION IN BOTH THESE CASES THE ASSESSMENT PROCEEDINGS WHICH ARE INITIATED IN THEIR NAMES WERE DROPPED VIDE ORD ER DATED 30.12.2011. AO ASSESSMENTS WHATSOEVER WERE MADE IN THESE NAMES TIL L DATE. FURTHER LEARNED COUNSELS SUBMITTED THAT THE NOTICES WERE NOT ISSUED ON THE LEGAL HEIRS AND THEREFORE THE IMPUGNED NOTICES ARE INVALID. 4. AFTER HEARING THE LD. DR FOR THE REVENUE WE FIN D THAT THE IMPUGNED NOTICES U/S 142(1) OF THE ACT WERE ISSUED ON THE DECEASED P ERSON AND THE PENALTIES U/S 271(1)(B) OF THE ACT WERE ALSO LEVIED ON THE DECEAS ED PERSONS. THUS SUCH ORDERS/NOTICES ARE UNSUSTAINABLE IN LAW. IT IS UNFO RTUNATE THAT THE ASSESSING OFFICER IS AWARE OF THE FACT THAT THESE TWO ASSESSEES EXPIRED AND THE DROPPING OF ASSESSMENT PROCEEDINGS IN DECEMBER 2011 EVIDENCES THE SAME. C ONSIDERING THE SAID UNDISPUTED FACT OF THESE APPEALS WE ARE OF THE OPI NION THE PENALTIES LEVIED U/S 271(1)(B) OF THE ACT HAVE TO BE DELETED. ALL THE GR OUNDS RAISED IN THESE TWO APPEAL ARE ALLOWED. 5. IN THE RESULT APPEALS FILED BY THE ASSESSES ARE ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF APRIL 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD DATED: 30.04.2015 *SRIVASTAVA ITA NO. 210/A/2014 A.Y. 2010-11 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED ALLAHABAD THE CIT(A) CONCERNED ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT ALLAHABAD.