THE DELHI BUILDING & OTHERS CONSTRUCTION WORKERSW WELFARE BOARD,DELHI vs. DDIT(E), TRUST CIRTCLE-IV, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Per Satbeer Singh Godara, Judicial Member:
These assessee’s twin appeals
ITA
Nos.
962
&
963/Del/2018 for Assessment Years 2007-08 and 2008-09, arise against the CIT(A)-36, New Delhi’s in case No. 163 & 164/2015-
16 dated 29.07.2016, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It emerges at the outset during the course of hearing that both the learned lower authorities have held the assessee to “have furnished inaccurate particulars of income thereby
ITA Nos. 962 & 963/Del/2018
Delhi Building & Others Construction Workers Welfare Board
2
concealed its income” regarding wrong claim of benefits of exemptions u/s 11(1) and 11(2), to levy section 271(1)(c) penalty in question amounting to Rs.14,84,51,810
and Rs.26,10,75,652/-; appeal wise, respectively, representing in Assessing Officer’s order dated 29.06.2017 which stands upheld in the CIT(A)’s detailed discussion.
The assessee has first of all raised it’s legal argument that once the learned Assessing Officer had admittedly issued his penalty show-cause notices u/s 271(1)(c) r.w.s. 274 of the Act dated 21.12.2009 and 24.12.2010, assessment year wise not specifying any specific limb(s) thereunder, his failure to this effect vitiates the entire proceedings. The Revenue on the other hand has vehemently supported both the lower authorities’ Gopal Kumar Goyal (2023) 153 taxmann.com 534 (Del.) to conclude that once the learned Assessing Officer has not specified the corresponding limb(s) in his twin penalty show- cause notices forming part of the case records, his failure to this clinching effect indeed vitiates the penalty proceedings itself. We order accordingly.
ITA Nos. 962 & 963/Del/2018
Delhi Building & Others Construction Workers Welfare Board
3
6. All other pleadings on merit in the assessees instant appeals stand rendered academic.
These assessee’s twin appeals ITA Nos. 962 & 963/Del/2018 are allowed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 27/06/2025. (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 27/06/2025
*Subodh Kumar, Sr. PS*