Kartikay Nayyar, New Delhi v. ACIT Central Circle - 20, New Delhi

ITA 6412/DEL/2019 | 2014-2015
Pronouncement Date: 08-03-2021 | Result: Allowed

Appeal Details

RSA Number 641220114 RSA 2019
Assessee PAN ALXPN4900G
Bench Delhi
Appeal Number ITA 6412/DEL/2019
Duration Of Justice 1 year(s) 7 month(s) 7 day(s)
Appellant Kartikay Nayyar, New Delhi
Respondent ACIT Central Circle - 20, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 08-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 08-03-2021
Assessment Year 2014-2015
Appeal Filed On 31-07-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2 NEW DELHI BEFORE SH. BHAVNESH SAINI JUDICIAL MEMBER DR. B. R. R. KUMAR ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 6410/DEL/2019 : ASSTT. YEAR : 2012-13 ITA NO. 6411/DEL/2019 : ASSTT. YEAR : 2013-14 ITA NO. 6412/DEL/2019 : ASSTT. YEAR : 2014-15 ITA NO. 6413/DEL/2019 : ASSTT. YEAR : 2015-16 ITA NO. 6414/DEL/2019 : ASSTT. YEAR : 2016-17 SH. KARTIKAY NAYYAR C/O ANIL JAIN D.D. & CO. 611 SURYA KIRAN BUILDING K.G. MARG NEW DELHI-110001 VS ACIT CENTRAL CIRCLE-20 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A LXPN4900G ITA NO. 6205/DEL/2019 : ASSTT. YEAR : 2013-14 ITA NO. 6206/DEL/2019 : ASSTT. YEAR : 2014-15 ITA NO. 6207/DEL/2019 : ASSTT. YEAR : 2015-16 ITA NO. 6208/DEL/2019 : ASSTT. YEAR : 2016-17 SH. SHIV KUMAR NAYYAR C/O ANIL JAIN D.D. & CO. 611 SURYA KIRAN BUILDING K.G. MARG NEW DELHI-110001 VS ACIT CENTRAL CIRCLE-20 NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAFPN7 499D ASSESSEE BY : SH. ANIL JAIN CA REVENUE BY : SH. FARAT KHAN ADDL. CIT DR DATE OF HEAR ING: 11 . 0 2 .20 2 1 DATE OF PRONOUNCEMENT: 08 .03 .20 2 1 ORDER ITA NOS. 6410 TO 6414/DEL/2019 & ITA NOS. 6205 TO 6208/DEL/2019 KARTIKAY NAYYAR AND SHIV KUMAR NAYYAR 2 PER BENCH: THESE 9 APPEALS HAVE BEEN FILED BY THE ASSESSEES AGAINST THE ORDERS OF THE LD. CIT(A)-27 NEW DELHI DATED 27.05.2019 AND 28.05.2019 WHEREIN THE LD. CIT (A) H AS CONFIRMED THE PENALTY LEVIED U/S 271(1)(B) OF THE I NCOME TAX ACT 1961 BY THE AO. 2. SINCE THE IDENTICAL ISSUES ARE INVOLVED AND THE GROUNDS OF APPEAL BEING COMMON FOR ALL THE ABOVE SIX YEARS I.E. FROM ASSESSMENT YEARS 2012-13 TO 2016-17 FOR THE SAKE O F CONVENIENCE THEY ARE HEREWITH ADDRESSED IN A COMMO N ORDER. 3. A NOTICE U/S 153A OF THE ACT WAS ISSUED ON 22.09 .2017. A SHOW CAUSE NOTICE WAS ISSUED ON 22.03.2018 FIXING THE CASE FOR 28.03.2018. ANOTHER NOTICE U/S 153A WAS ISSUED ON 02.08.2018. FURTHER ON 07.09.2018 A SHOW CAUSE NO TICE WAS ISSUED TO THE ASSESSEE AND THE CASE WAS FIXED FOR H EARING ON 14.09.2018. ON 05.10.2018 NOTICE U/S 142(1) ALONG WITH QUESTIONNAIRE WERE ISSUED TO THE ASSESSEE AND FIXIN G THE CASE FOR 25.10.2018. IN COMPLIANCE TO THE SAID NOTICE T HE ASSESSEE HAS NOT FILED ANY REPLY EXCEPT COPY OF ITR WHICH HAS BEEN ALREADY ON RECORD. 4. SINCE THERE WAS NO COMPLIANCE TO THE NOTICES IS SUED A PENALTY NOTICE U/S 274 WAS ISSUED ON 09.11.2018 FIX ING THE CASE FOR 19.11.2018. SINCE THERE WAS NO COMPLIANCE ON 19.11.2018 THE AO LEVIED PENALTY U/S 271(1)(B) OF RS.10 000/-. ITA NOS. 6410 TO 6414/DEL/2019 & ITA NOS. 6205 TO 6208/DEL/2019 KARTIKAY NAYYAR AND SHIV KUMAR NAYYAR 3 5. DURING THE HEARING BEFORE US THE ASSESSEE HAS R EFERRED THE LETTER DATED 19.11.2018 FILED BEFORE THE ASSESS ING OFFICER WHEREIN THE ASSESSEE EXPLAINED THAT THE NOTICE FIXI NG THE HEARING ON 25.10.2018 HAS NOT BEEN RECEIVED. THERE HAS BEEN A NOTING OF THE ASSESSING OFFICER ON THIS LETTER AS TO WHY THE NOTICE WAS NOT RECEIVED. THUS THE LD. AR EXPLAINED THAT THERE HAS BEEN COMPLIANCE TO THE NOTICE ISSUED. 6. THE LD. DR ARGUED THAT THERE HAS BEEN A SPATE ON NON- COMPLIANCES BEFORE THE AO AND HENCE THE PENALTY HAS BEEN RIGHTLY LEVIED. 7. HEARD THE ARGUMENTS OF BOTH THE PARTIES AND PERU SED THE MATERIAL AVAILABLE ON RECORD. 8. THE RATIONALE OF THE AO TO LEVY THE PENALTY VID E ORDER DATED 06.12.2018 WAS THAT NOBODY ATTENDED ON 19.11. 2018 IN RESPONSE TO THE SHOW CAUSE ISSUED U/S 274 THE FACT S ON RECORD PROVE THAT THE ASSESSEE HAS INDEED REPLIED O N 19.11.2018 AND EXPLAINED THAT THE NOTICE DATED 05.1 0.2018 HAS NOT BEEN RECEIVED BY THEM AND THERE WAS A NOTIN G OF THE ASSESSING OFFICER ON THE LETTER. THUS THE OBSERVAT ION OF THE ASSESSING OFFICER THAT THERE WAS NO COMPLIANCE TO T HE SHOW CAUSE WAS CONTRARY TO THE FINDINGS ON THE RECORD. H ENCE THE PENALTY LEVIED IS LIABLE TO BE OBLITERATED. ITA NOS. 6410 TO 6414/DEL/2019 & ITA NOS. 6205 TO 6208/DEL/2019 KARTIKAY NAYYAR AND SHIV KUMAR NAYYAR 4 9. IN THE RESULT ALL THE APPEALS OF THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/03/2021. SD/- SD/- (BHAVNESH SAINI) (DR. B. R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08/03/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR