RAVI PRAKASH OJHA,JAMSHEDPUR vs. ACIT, C.C.-1, RANCHI
What did the Tribunal hold?
The Tribunal held that the penalty notices were defective for not specifying the exact nature of the offense. Relying on various High Court judgments, the Tribunal found that such compliance is necessary at the time of finalizing assessment proceedings.
What were the facts?
The assessee's appeals challenged penalties imposed under Section 271(1)(c) for assessment years 2011-12 to 2014-15. The penalty notices did not specify whether the penalty was for concealment of income or furnishing inaccurate particulars.
What were the issues?
The primary issue was the validity of penalty notices issued under Section 271(1)(c) which failed to specify whether the penalty was for concealment of income or furnishing inaccurate particulars.
Which sections of the Income-tax Act were involved?
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Cases cited in this judgment(3)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- CIT v. Rampur Engg35 citing309 ITR 143 · 2009 · HC
- (2009) 309 ITR 107 (Del) Madhushree Gupta v. Union of India6 citing359 ITR 515 · 2013 · HC
- 309 ITR 1076 citing309 ITR 107 · 2009 · HC
Income Tax Appellate Tribunal, RANCHI BENCH “E” Court at KOLKATA
Before: Shri J.Sudhakar Reddy & Shri S.S.Godara
PER BENCH :- These four assessee’s appeal(s) for assessment year(s) 2011-12 to 2014-15 arise against the Commissioner of Income Tax (Appeals)-Patna-3’s separate orders all dated 24.12.2019 passed in case Nos.ITBA/ APL/S/ 250/2019-20/ 1023001748(1), 1023002190(1), 1023002767(1) & 1023003246(1); respectively involving penalty(ies) proceedings u/s 271(1)(c) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused.
The assessee’s identical sole substantive grievance raised in all these four appeal(s) challenges correctness of both the lower authorities action imposing penalty(ies) ₹1,80,000/-, ₹4,80,000/-,₹1,60,136/- & ₹10,50,000/-
ITA No.01 04/Ran/2020 A.Ys. 11-12 to14-15 Sh. Ravi Prakash Ojha Vs. ACIT C.C-1, Ran Page 2 assessment year-wise; respectively. Learned counsel invited our attention to the corresponding penalty notice(es) all dated 28.12.2017 nowhere indicating as to whether the assessee had concealed particulars of his income or furnishing inaccurate particulars of such income. We find no merit in Revenue’s instant stands in view of the case laws (2009) 309 ITR 107 (Del) Commissioner of Income Tax vs. Manjunatha Cotton & Grinning Factory and Commissioner of Income Tax vs. Rampur Engineering Co. Ltd. (2009) 309 ITR 143 (Del) & PCIT v/s. Dr. Murari Mohan Koley ITAT No. 306 of 2017 GA No. 2968 of 2017 dt. 18.7.2018 (Cal). Their lordships decide the issue in assessee’s favour that such a compliance has to come at the time of finalization of assessments proceedings as well. We thus reject the Revenue’s foregoing stand relying on both the lower authorities’ action imposing the impugned penalty(ies). Same are directed to be deleted therefore.
This assessee’s four appeals ITA No. 01-04/Ran/2019 are allowed. A copy of the instant common order be placed in the respective case file(s). Order pronounced in open court at the close of hearing on Tue ay 1st September, 2020 (लेखा सद"य) ($या%यक सद"य) (J.Sudhakar Reddy) (S.S.Godara) (Accountant Member) (Judicial Member) *Dkp Sr.P.S. &दनांकः- 01/09/2020 कोलकाता । आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- अपीलाथ"/Appellant-Ravi Prakash Ojha D-3, 3rd F, B S Apartment, Road, No.4, Contractor Area, Bistupur,
Jamshedpur-831001
""यथ"/Respondent-ACIT, C.C-1, Ranchi-834001 3. संबं/धत आयकर आयु2त / Concerned CIT Ranchi 4. आयकर आयु2त- अपील / CIT (A) Ranchi 5. 5वभागीय "%त%न/ध, आयकर अपील"य अ/धकरण, / DR, ITAT, Ranchi 6. गाड; फाइल / Guard file. By order/आदेश से, // Sr. Private Secretary, आयकर अपील"य अ/धकरण, कोलकाता ।
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