Bhupinder Singh,, Patiala v. ACIT,, Patiala

ITA 731/CHANDI/2010 | 2003-2004
Pronouncement Date: 28-07-2010 | Result: Allowed

Appeal Details

RSA Number 73121514 RSA 2010
Assessee PAN ABKPS6770Q
Bench Chandigarh
Appeal Number ITA 731/CHANDI/2010
Duration Of Justice 1 month(s) 25 day(s)
Appellant Bhupinder Singh,, Patiala
Respondent ACIT,, Patiala
Appeal Type Income Tax Appeal
Pronouncement Date 28-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 28-07-2010
Assessment Year 2003-2004
Appeal Filed On 03-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI G.S.PANNU ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA JUDICIAL MEMBER ITA NOS. 726/CHD/2010 TO 743/CHD/2010 ASSESSMENT YEARS: 2002-03 TO 2007-08 SHRI BHUPINDER SINGH VS. THE ACIT CENTRAL CIRCL E PATIALA PATIALA PAN NO. ABKPS6770Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHOK GOEL RESPONDENT BY: SMT. SUNITA PURI CIT ORDER PER SUSHMA CHOWLA JM THESE EIGHTEEN APPEALS BY THE ASSESSEE ARE AGAINST THE ORDER OF CIT(A)-I LUDHIANA ALL DATED 31.3.2010 RELATING TO ASSESSMENT YEARS 2001- 02 TO 2007-08 AGAINST THE PENALTY LEVIED UNDER SECT ION 271(1)(B) OF THE I.T. ACT. 2. ALL THESE APPEALS HAVING IDENTICAL GROUND OF APP EAL WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS CONSOLI DATED ORDER FOR THE SAKE OF CONVENIENCE. 3. THE ASSESSEE HAS RAISED THE FOLLOWING COMMON GRO UND OF APPEAL IN ALL THE APPEALS:- THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE PENALTY IMPOSED U/S 271(1)(B) OF THE I.T. ACT BY AC IT 2 CENTRAL CIRCLE PATIALA IGNORING THE REASONABLE CAU SE. HENCE RELIEF BE ALLOWED. 4. THE ISSUE RAISED IN THE CAPTIONED APPEALS REGARD ING LEVY OF PENALTY U/S 271 (1)(B) OF THE ACT IS IDENTICAL TO THE ISSUE RAISED IN ITA NOS. 723 TO 725/CHD/2010 IN THE ASSESSEES OWN CASE RELATING TO ASSESSMENT YEAR 2001-02. IN OUR ORDER OF EVEN DATE IN ITA NOS. 723 TO 725/CHD/2010(SUPRA) THE PENALTY LEVIED U/S 271 (1)(B) OF THE ACT HAS BEEN FOUND TO BE UNSUSTAINABLE. 5. FOR THE REASONS DETAILED IN THE SAID ORDER OF TH E EVEN DATE THE PENALTIES LEVIED U/S 271 (1) (B) OF THE ACT FOR THE CAPTIONED YEARS ARE LIABLE TO BE DELETED. WE HOLD SO. WE DIRECT THE REG ISTRY TO ENCLOSE THE COPY OF THE IMPUGNED ORDER ALONGWITH TO FACILITATE THE ASSESSEE. THE GROUND OF APPEAL RAISED BY THE ASSESSEE IN ALL THE APPEALS ARE ALLOWED. 6. IN THE RESULT THE 18 APPEALS FILED BY THE ASSES SEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF JULY 2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH JULY 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR