ACIT, New Delhi v. Ms Sudha Dewan, New Delhi

ITA 6159/DEL/2015 | 2007-2008
Pronouncement Date: 29-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 615920114 RSA 2015
Assessee PAN ADRPD6213A
Bench Delhi
Appeal Number ITA 6159/DEL/2015
Duration Of Justice 2 year(s) 10 day(s)
Appellant ACIT, New Delhi
Respondent Ms Sudha Dewan, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2017
Appeal Filed By Department
Tags No record found
Order Result Partly Allowed
Bench Allotted F
Tribunal Order Date 29-11-2017
Assessment Year 2007-2008
Appeal Filed On 19-11-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F NEW DELHI BEFORE SHRI R.S. SYAL VICE PRESIDENT AND SMT. BEENA A PILLAI JUDICIAL MEMBER ITA NO. 6159 /DEL/201 5 A.Y. 200 7 - 08 ACIT CIRCLE 28(1) ROOM NO.1001 E 2 BLOCK 10 TH FLOOR CIVIC CENTRE JLN MARG NEW DELHI VS. MS. SUDHA DEWAN D 972 NEW FRIEND COLONY NEW DELHI 110 065 PAN: ADRPD6213A (APPELLANT) (RESPONDENT) APPELLANT BY SHRI ATIQ AHMAD SR.D.R RESPONDENT BY SH. RAHUL KAMPANI C.A. DATE OF HEARING 15 TH NOVEMBER 2017 DATE OF PRONOUNCEMENT 29 TH NOVEMBER 2017 ORDER PER BEENA A PILLAI JUDICIAL MEMBER T HE PRESENT PENALTY APPEAL HAS BEEN FILED BY REVENUE AGAINST ORDER DATED 22/04/13 PASSED BY LD. CIT (A) - 10 NEW DELHI FOR ASSESSMENT YEAR 2007 - 08 ON THE FOLLOWING GROUNDS OF APPEAL: 1. CIT(A) HAS ERRED IN LAW IN DELETING PENALTY IN VIOLATION OF PROVISIONS OF SUB SECTION (1A) OF SECTION 275 OF THE IT ACT WITHOUT WAITING FOR THE ORDER OF THE AO GIVING EFFECT TO THE ORDER OF ITAT IN QUANTUM APPEAL. ITA 6159/DEL/15 ASSESSMENT YEAR 2007 - 08 MS SUDHA DEWAN 2 2. CIT(A) HAS ERRED IN LAW IN DELETING PENALTIES IN VIOLATION OF MACHINERY PR OVIDED AS PER SUB SECTION (1A) OF SECTION 275 OF THE IT ACT WHEN THE ITAT HAS ORDERED A FRESH ASSESSMENT. 3. CIT(A) HAS ERRED IN LAW AND FACTS THAT IF THE ASSESSMENT ORDER IS SET ASIDE THE PENALTY ORDER DOES NOT SURVIVE WITHOUT GOING INTO MERITS OF THE ORDER OF HIGHER AUTHORITY DIRECTING A FRESH ASSESSMENT. 2. BRIEF FACTS OF THE CASE ARE AS UNDER: A SSESSEE FILED ITS RETURN OF INCOME SHOWING TOTAL INCOME OF RS. 38 10 7 07/ - A S ON 31/10/07. THE RETURN WAS PROCESSED UNDER 143(1) AND SCRUTINY ASSESSMENT UN DER SECTION 143(3) WAS COMPLETED ON 31/12/09 AT AN INCOME OF RS. 3 43 23 330/ - . ASSESSING OFFICER INVOKED PROVISIONS OF SECTION 145(3) OF THE A CT AND REJECTED THE BOOKS OF ACCOUNT RESULTING INTO A GP ADDITION. ASSESSING OFFICER INITIATED PENALTY PROCEEDING S UNDER SECTION 271 (1) (C) OF THE A CT. 2.1. ASSESSEE THEREAFTER PREFERRED APPEAL BEFORE THE LD. CIT (A) TO DISMISS THE APPEAL FOLLOWING WHICH ASSESSING OFFICER ISSUED THE PENALTY NOTICE UNDER SECTION 271 (1) (C) OF THE A CT. ASSESSING OFFICER LEVIED P ENALTY OF RS. 1 02 70 549/ - . 2.2. AGGRIEVED BY THE PENALTY ORDER PASSED BY LD. AO ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT (A).IN THE MEANWHILE ASSESSEE PREFERRED APPEAL BEFORE THIS T RIBUNAL AGAINST THE QUANTUM ADDITION. THIS T RIBUNAL RESTORED BACK THE ENTIRE ASSESSMENT PROCEEDINGS TO THE FILE OF THE AO. LD. CIT (A) WHILE DECIDING THE PENALTY APPEAL TOOK INTO CONSIDERATION ORDER PASSED BY THIS T RIBUNAL IN QUANTUM APPEAL AND DELETED THE PENALTY IMPOSED BY LD. AO UNDER SECTION 271 (1) (C) OF THE A CT. ITA 6159/DEL/15 ASSESSMENT YEAR 2007 - 08 MS SUDHA DEWAN 3 3. AGGRIEVED BY THE ORDER OF LD. CIT (A) THE REVENUE IS IN APPEAL BEFORE US NOW. 3.1. THE LD. DR CONTENDED THAT WHEN THIS T RIBUNAL IN THE QUANTUM APPEAL HAS SET ASIDE THE ISSUE BACK TO LD. AO THE LD. CIT (A) SHOUL D HAVE NOT DELETED THE PENALTY. LD. DR SUBMITTED THAT THE PENALTY ORDER MAY ALSO BE SET - ASIDE BACK TO THE FILE OF LD. AO TO BE DECIDED IN CONSONANCE WITH QUANTUM APPEAL WHICH HAS ALREADY BEEN SET ASIDE BY THIS T RIBUNAL IN QUANTUM APPEAL. 3.2. LD. AR DO NOT HAVE ANY OBJECTIONS TO THE SAME. 4. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY BOTH SIDES ON THE BASIS OF THE RECORDS PLACED BEFORE US. 5. AS THIS T RIBUNAL HAS ALREADY SET ASIDE THE QUANTUM APPEAL BACK TO THE FILE OF LD. AO IT WOULD BE JUST AND PROP ER THAT PENALTY MAY ALSO BE SET ASIDE TO THE ASSESSING OFFICER TO DECIDE IN CONSONANCE WITH THE QUANTUM ADDITION. ACCORDINGLY WE SET ASIDE THE PENALTY BACK TO THE FILE OF ASSESSING OFFICER. 6. IN THE RESULT APPEAL FILED BY REVENUE STANDS ALLOWED FOR STAT ISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 9 T H N O V E M B E R 2 0 1 7 . S D / - S D / - (R.S. SYAL) (BEENA A PILLAI) VICE PRESIDENT JUDICIAL MEMBER DATED: 2 9 T H NOVEMBER 2017. * G MV ITA 6159/DEL/15 ASSESSMENT YEAR 2007 - 08 MS SUDHA DEWAN 4 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT DELHI BENCHES NEW DELHI ITA 6159/DEL/15 ASSESSMENT YEAR 2007 - 08 MS SUDHA DEWAN 5 DATE 1. DRAGON DICATION 20.11.17 2. DRAFT PLACED BEFORE AUTHOR 23.11.17 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. APPROVED DRAFT COMES TO SRPS/PS 2 9 . 1 1 . 1 7 5. KEPT FOR PRONOUNCEMENT ON 2 9 . 1 1 . 1 7 6. FILE SENT TO BENCH CLERK 7. ORDER UPLOADED