DCIT CC 3(4) CEN RG 3, MUMBAI v. ZIAUDDIN A. SIDDIQUE, MUMBAI

ITA 5712/MUM/2015 | 2006-2007
Pronouncement Date: 27-09-2016 | Result: Dismissed

Appeal Details

RSA Number 571219914 RSA 2015
Assessee PAN AHLPS0554P
Bench Mumbai
Appeal Number ITA 5712/MUM/2015
Duration Of Justice 9 month(s) 6 day(s)
Appellant DCIT CC 3(4) CEN RG 3, MUMBAI
Respondent ZIAUDDIN A. SIDDIQUE, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 27-09-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 27-09-2016
Assessment Year 2006-2007
Appeal Filed On 21-12-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI ( JM) ITA NO 5712/MUM/2015 ASSESSMENT YEAR: 2006-07 THE DY. CIT. C.C.3(4) CENTRAL RANGE-3 ROOM NO. 401 4 TH FLOOR AAYAKAR BHAVAN M.K.ROAD MUMBAI- 400 020. VS. SHRI. ZIAUDDIN A. SIDDIQUE 401 ALYCE VILLA OPP. ALMEDA PARK ROAD NO. 5 BANDRA (W) MUMBAI- 400 050. PAN:- AHLPS0554P (APPELLANT) (RESPONDENT) APPELLANT BY : CAPTAIN PRADEEP ARYA. RESPONDENT BY : SHRI. RAJESH SANGHVI. DATE OF HEARING: 2 7 /09 / 2016 DATE OF PRONOUNCEMENT: 27/09/20 16 O R D E R PER RAM LAL NEGI JM THIS APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST ORDER DATED 09/09/2015 PASSED BY THE LD. CIT(APPEALS)-51 MUMBAI FOR THE ASST. YEAR 2006-07 WHEREBY THE LD. CIT(A) DELETED THE PENALTY LEVIED U/S 271(1)(C) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT). 2. THE REVENUE HAS CHALLENGED THE IMPUGNED ORDER PA SSED BY THE LD. CIT(A) ON THE FOLLOWING EFFECTIVE GROUNDS OF APPEAL:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. CIT(A) ERRED IN DELETING THE PENALTY WITHOUT AP PRECIATING THAT THE PENALTY PROCEEDINGS WERE CORRECTLY INITIATED AS PER SECTION 271(1)(C) OF THE ACT. 2 ITA NO 5712/MUM/2015 ASSESSMENT YEAR: 2006-07 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. CIT(A) ERRED IN DELETING THE PENALTY WITHOUT AP PRECIATING THE FACT THAT AT THE TIME OF LEVY OF PENALTY ADDITION WAS C ONFIRMED AND AS ON DATE APPEAL IS STILL PENDING BEFORE THE HONBLE ITA T. 3. AT THE VERY OUTSET THE LD. COUNSEL FOR THE ASSES SEE SUBMITTED THAT ITAT HAS DECIDED THE QUANTUM APPEAL ITA NO. 5183/MUM/2011 FO R THE ASST. YEAR 2006-07 IN FAVOUR OF THE ASSESSEE THEREFORE THE PR ESENT APPEAL IS LIABLE TO BE SET ASIDE. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT CONTROVERT THE CONTENTION OF THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND ALSO PER USED THE MATERIAL PLACED ON RECORD INCLUDING THE QUANTUM APPEAL ORDER PASSED BY THE COORDINATE BENCH FOR THE ASSESSMENT YEAR 2006-07. WE NOTICE THAT VID E ORDER DATED 9.9.2016 THE COORDINATE BENCH HAS DECIDED THE QUANTUM APPEAL FIL ED BY THE REVENUE IN FAVOUR OF THE ASSESSEE BY CONFIRMING THE DELETION M ADE BY THE LD. CIT(A). SINCE THE QUANTUM APPEAL HAS BEEN DECIDED IN FAVOUR OF TH E ASSESSEE THE PENALTY ORDER DOES NOT SURVIVE. WE THEREFORE DISMISS BOTH THE GROUNDS OF THE APPEAL OF THE REVENUE. 5. IN THE RESULT APPEAL FILED BY THE REVENUE FOR TH E ASST. YEAR 2006-07 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER 2016 SD/- SD/- ( B.R.BASKARAN ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED: 27/09/2016 3 ITA NO 5712/MUM/2015 ASSESSMENT YEAR: 2006-07 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. !' $ !'% / DR ITAT MUMBAI 6. &' ( / GUARD FILE. / BY ORDER ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) / ITAT MUMBAI PRAMILA