| RSA Number | 82721514 RSA 2010 |
|---|---|
| Assessee PAN | AAACB7990B |
| Bench | Chandigarh |
| Appeal Number | ITA 827/CHANDI/2010 |
| Duration Of Justice | 1 month(s) 25 day(s) |
| Appellant | M/s B.H. Properties Pvt. Ltd.,, 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 | 2007-2008 |
| 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. 807/CHD/2010 TO 827/CHD/2010 ASSESSMENT YEARS: 2001-02 TO 2007-08 M/S B.H. PROPERTIES PVT. LTD. VS THE ACIT PATIALA CENTRAL CIRCLE PATIALA PAN NO. AAACB7990B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHOK GOEL (WRITTEN SUBMISSIONS ) RESPONDENT BY: SHRI S.S. KEMWAL ORDER PER SUSHMA CHOWLA JM THESE TWENTY ONE APPEALS BY THE ASSESSEE ARE AGAIN ST THE ORDER OF CIT(A)-I LUDHIANA ALL DATED 31.3.2010 RELATING TO ASSESSMENT YEARS 2004- 05 TO 2007-08 AGAINST PENALTY LEVIED UNDER SECTION 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. BOTH THE PARTIES AGREED THAT THE ISSUE RAISED IN THE CAPTIONED APPEALS REGARDING 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 CASE OF SHRI BHUPINDER SINGH PATIALA VS. ACIT CC PATIALA RELA TING 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 REGISTRY T O ENCLOSE THE COPY OF THE IMPUGNED ORDER ALONGWITH TO FACILITATE THE ASSE SSEE. THE GROUND OF APPEAL RAISED BY THE ASSESSEE IN ALL THE APPEALS AR E ALLOWED. 6. IN THE RESULT THE 21 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
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