MANJEET KAUR CHUGH, MUMBAI v. ITO WD 20(2)(2), MUMBAI

ITA 420/MUM/2009 | 2001-2002
Pronouncement Date: 29-07-2010 | Result: Allowed

Appeal Details

RSA Number 42019914 RSA 2009
Assessee PAN AAGPC0019S
Bench Mumbai
Appeal Number ITA 420/MUM/2009
Duration Of Justice 1 year(s) 6 month(s) 8 day(s)
Appellant MANJEET KAUR CHUGH, MUMBAI
Respondent ITO WD 20(2)(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 29-07-2010
Date Of Final Hearing 07-04-2010
Next Hearing Date 07-04-2010
Assessment Year 2001-2002
Appeal Filed On 20-01-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI J. SUDHAKAR REDDY AM AND SHRI V. DURG A RAO JM I.T.A.NO. 420/MUM/2009 ASSESSMENT YEAR: 2001-02 SMT. MANJEET KAUR CHUGH C/O. RITIKA GARG C.A. J-222 221 IIND FLOOR TOWER -5 INTERNATIONAL INFOTECH PARK VASHI STATION COMPLEX NAVI MUMBAI PAN: AAGPC 0019 S VS. THE INCOME-TAX OFFICER WARD 20(2)(2) MUMBAI. (APPELLANT) (RESPONDENT) I.T.A.NO. 421/MUM/2009 ASSESSMENT YEAR: 2001-02 SMT. MANMEET KAUR CHUGH C/O. RITIKA GARG C.A. J-222 221 IIND FLOOR TOWER -5 INTERNATIONAL INFOTECH PARK VASHI STATION COMPLEX NAVI MUMBAI PAN: AIUPK 3042 J VS. THE INCOME-TAX OFFICER WARD 20(2)(2) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANTS BY : SHRI KHUSHIRAM JODHWANI RESPONDENT BY : SHRI NARESH BALODIA/HARI GOVIND SIN GH O R D E R PER J. SUDHAKAR REDDY AM: BOTH THESE APPEALS FILED BY TWO DIFFERENT ASSESSE ES ARE DIRECTED AGAINST SEPARATE AND IDENTICAL ORDERS DATED 29.11.2006 AND 04.11.2008 OF THE COMMISSIONER OF INCOME-TAX(APPEALS)-XX MUMBAI FOR THE ASSESSMENT YEAR 2001- 02. 2. AFTER HEARING THE RIVAL CONTENTIONS WE FIND THA T THE PENALTY UNDER SECTION 271(1)(C) HAS BEEN LEVIED ON THE ISSUE OF BROKERAGE PAYMENTS. THE ADDITION MADE ON ACCOUNT OF DISALLOWANCE OF BROKERAGE PAYMENT CLA IMED HAS BEEN DELETED BY THE MUMBAI BENCH B OF THE TRIBUNAL IN THE ASSESSEES OWN CASE IN ITA NOS. ITA NOS.420 & 421/M/09 . 2 1488/MUM/07 AND ITA NO. 1489/M/07 ORDER DATED 22.1 2.2008. AS THE QUANTUM ADDITION IS DELETED THE PENALTIES LEVIED CANNOT B E SUSTAINED. 3. IN THE RESULT BOTH THESE APPEALS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF JULY 2010. SD. SD. (V. DURGA RAO) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED THE 29 TH JULY 2010. KN COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT -XX MUMBAI. 4. THE CIT(A)-XX MUMBAI 5. THE DR B BENCH MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR ITAT MUMBAI ITA NOS.420 & 421/M/09 . 3