Manoj Kumar Prithani, New Delhi v. DCIT, New Delhi

ITA 4254/DEL/2013 | 2008-2009
Pronouncement Date: 28-11-2014 | Result: Allowed

Appeal Details

RSA Number 425420114 RSA 2013
Assessee PAN AFOPP4820Q
Bench Delhi
Appeal Number ITA 4254/DEL/2013
Duration Of Justice 1 year(s) 4 month(s) 13 day(s)
Appellant Manoj Kumar Prithani, New Delhi
Respondent DCIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 28-11-2014
Date Of Final Hearing 27-11-2014
Next Hearing Date 27-11-2014
Assessment Year 2008-2009
Appeal Filed On 15-07-2013
Judgment Text
ITA NO. 4251 TO 4257/D/2013 ASSTT.YEAR: 2005-06 TO 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES E NEW DELHI BEFORE SHRI PRAMOD KUMAR ACCOUNTANT MEMBER AND SHRI CHANDRAMOHAN GARG JUDICIAL MEMBER ITA NO. 4251/DEL/2013 4252/D/2013 4253/D/2013 4254/D/2013 4255/D/2013 4256/D/2013 4257/D/20 13 ASSTT.YEAR: 2005-06 TO 2011-12 MANOJ KUMAR PRITHANI VS DEPUTY COMMISSIONER OF INCOME TAX A-7 MAHIPALPUR NH-8 CENTRAL CIRCLE-17 NEW DELHI. MAHIPALPUR CROSSING MAHIPALPUR NEW DELHI-110037 (PAN: AFOPP4820Q) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI R.S. AHUJA ADV. RESPONDENT BY: SMT. PARWINDER KAUR SR. DR O R D E R PER BENCH THE ABOVE CAPTIONED APPEALS HAVE BEEN PREFERRED B Y THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-II NEW DELHI DATED 9.5.201 3 IN APPEAL NO. 79 TO 85/12-13 FOR AY 2005-06 TO 2011-12 RESPECTIVELY. 2. THE GROUNDS RAISED BY THE ASSESSEE IN ALL THESE APPEALS ARE SIMILAR AND ALTHOUGH THE ASSESSEE HAS RAISED AS MANY AS SEVEN G ROUNDS IN THIS APPEAL BUT EXCEPT GROUND NO.1 (A) OTHER GROUNDS ARE ARGUMENTA TIVE AND SUPPORTIVE TO THE MAIN GROUND WHICH READS AS UNDER:- ITA NO. 4251 TO 4257/D/2013 ASSTT.YEAR: 2005-06 TO 2011-12 2 (I) THAT ON THE FACTS & CIRCUMSTANCES OF THE CASE THE LEARNED ASSESSING OFFICER & CIT (A) ERRED IN (A) LEVYING THE PENALTY OF RS. 10000/- WITHOUT ANY JUST IFICATION AND ON ARBITRARY BASIS. 3. WE HAVE HEARD ARGUMENTS OF BOTH THE SIDES AND CA REFULLY PERUSED THE RELEVANT MATERIAL PLACED ON RECORD. AT THE OUTSET LD. AR SUBMITTED COPIES OF THE SEVEN ASSESSMENT ORDERS ALL DATED 26.03.2013 FROM A Y 2005-06 TO 2011-12 AND SUBMITTED THAT IN RESPONSE TO NOTICE DATED 03.09.20 12 ISSUED U/S 143(2) AND 142(1) OF THE INCOME TAX ACT 1961 ALONG WITH QUEST IONNAIRE WAS RESPONDED BY THE ASSESSEE AND SHRI RAJESH SHARMA AR OF THE ASSE SSEE APPEARED AND ATTENDED THE PROCEEDINGS BEFORE THE AO. THIS OBSERVATION OF THE AO IS MENTIONED IN ALL SEVEN ASSESSMENT ORDERS PLACED BEFORE US. THE DR H AS ALSO NOT OBJECTED THIS FACT THAT THE AR OF THE ASSESSEE ATTENDED ASSESSMEN T PROCEEDINGS AFTER ISSUANCE OF SAID NOTICE AND ASSESSMENT ORDERS WERE PASSED IN ALL SEVEN ASSESSMENT YEARS ON 26.3.2013. 4. IN VIEW OF ABOVE WE ARE OF THE CONSIDERED VIEW THAT THE AUTHORITIES BELOW WERE WRONG IN HOLDING THAT THE ASSESSEE DID NOT COM PLY WITH THE NOTICES DATED 03.09.2012 AND PENALTY IMPOSED BY THE AO AND UPHELD BY THE CIT(A) IS NOT SUSTAINABLE. ACCORDINGLY ALL SEVEN APPEALS OF THE ASSESSEE ARE HEREBY ALLOWED AND THE AO IS DIRECTED TO DELETE THE RESPECTIVE PEN ALTIES LEVIED U/S 271(1)(B) OF THE ACT. ITA NO. 4251 TO 4257/D/2013 ASSTT.YEAR: 2005-06 TO 2011-12 3 5. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.11.2014. SD/- SD/- (PRAMOD KUMAR) (CHANDRAMOHAN GAR G) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 28 TH NOVEMBER 2014 GS COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. C.I.T.(A) 4. C.I.T. 5. DR BY ORDER AS STT. REGISTRAR