DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI VIGHNAHAR SAHAKARI SAKHAR KARKHANA LTD., PUNE

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ITA 294/PUN/2015Status: DisposedITAT Pune30 April 2019AY 2008-094 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the quantum additions were remitted back to the Assessing Officer, the penalty issue should also be restored to the Assessing Officer for fresh adjudication.

What were the facts?

The Revenue appealed against the deletion of penalty under Section 271(1)(c) by the CIT(Appeals). The quantum additions, for which the penalty was levied, had been set aside to the Assessing Officer.

What were the issues?

Whether the penalty under Section 271(1)(c) can be adjudicated independently when the underlying quantum additions have been set aside.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI ANIL CHATURVEDI, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Smt. Deepa Khare, Shri Pankaj Garg
Hearing: 30.04.2019Pronounced: 30.04.2019

आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

These two appeals preferred by the Revenue emanates from separate orders passed by the Ld. CIT(Appeals), Pune-6 dated 26.12.2014 for the assessment years 2007-08 and 2008-09 as per the grounds of appeal on record.

2 ITA Nos.293 & 294/PUN/2015 A.Ys.2007-08 & 2008-09

2.

The crux of the grievance of the Revenue in both the appeals is deletion

of penalty u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to

as ‘the Act’) by the Ld. CIT(Appeals).

3.

At the time of hearing , the Ld. DR appraised the Bench that quantum

additions in both these appeals for which penalty has been levied

u/s.271(1)(c) of the Act, has been set aside back to the file of the Assessing

Officer in ITA Nos.948 & 949/PUN/2012 for assessment years 2007-08 and

2008-09. The Ld.DR very fairly submitted that since the quantum additions

have been set aside to the file of Assessing Officer, therefore, these two

appeals should also be restored back to the file of Assessing Officer for proper

adjudication following the rules of natural justice.

4.

We have perused the case records and heard the rival contentions. In

so far as the quantum additions in both these appeals are concerned in ITA

Nos. 948 & 949/PUN/2012 for assessment years 2007-08 and 2008-09, the

Pune Bench of the Tribunal has remitted the matter back to the file of

Assessing Officer. Before us, the Ld. DR fairly submitted that since quantum

addition has been remitted back to the file of Assessing Officer for re-

adjudication, similarly penalty issue should also be restored back to the file of

Assessing Officer in the interest of justice.

In view of the matter, we set aside the orders of the Ld. CIT(Appeals) for

both the years and remit the matters back to the file of Assessing Officer to

adjudicate in view of the quantum matter already in front of him as per law

and after providing reasonable opportunity of hearing to the assessee.

3 ITA Nos.293 & 294/PUN/2015 A.Ys.2007-08 & 2008-09

5.

In the result, both the appeals of the Revenue are allowed for statistical purposes.

Order pronounced on 30th day of April, 2019.

Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER

पुणे / Pune; �दनांक / Dated : 30th April, 2019. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals), Pune-6. 4. The CIT-5, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “बी” ब�च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

4 ITA Nos.293 & 294/PUN/2015 A.Ys.2007-08 & 2008-09

Date 1 Draft dictated on 30.04.2019 Sr.PS/PS 2 Draft placed before author 30.04.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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