PURAN SINGH VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN
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Income Tax Appellate Tribunal, DEHRADUN BENCH ‘DB, DEHRADUN
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-IV, Kanpur dated 30.10.2018 for Assessment Year 2009-10.
The assessee has raised the following grounds of appeal:- “1. That the impugned appellate order passed by the Hon'ble CIT(A) is bad in law, being cryptic and laconic, and deserves to be set aside. 2. That on the facts and circumstances of the case and in law, the Hon'ble CIT(A) has violated the principles of natural justice by not allowing the Appellant a reasonable opportunity of being heard and passing the order in haste inter alia because - 2.1. The provisions of section 275(1)(a) of the Act have not been appreciated which state that where the appeal is pending before the Hon'ble ITAT, the penalty proceedings should not be disposed of till the time specified under the said section.
ITA No. 74/Del/2019 2 Puran Singh Verma 3. That on the facts and circumstances of the case and in law, the Hon'ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The Appellant had made full disclosure of all his income in the return filed in response to notice issued under section 153A(1)(a) of the Act. 3.2. The Appellant has neither concealed nor furnished any inaccurate particulars of his income. 3.3. The Appellant had fully co-operated during the assessment proceedings and the requisite details were duly submitted with the Ld. AO. 3.4. The Ld. CIT(A) had also violated the principles of natural justice by not allowing the appellant a reasonable opportunity of being heard and passing the order in haste.”
In this case, the quantum addition stands deleted by the Co-ordinate bench of ITAT vide order dated 31.01.2023 in ITA No. 3401/Del/2015. Since, the quantum addition stands deleted, the appeal filed against the penalty levied u/s 271(1)(c) is hereby allowed.
In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 10/03/2023.
Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 10/03/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR