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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI ANIL CHATURVEDI, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आयकर अपीलीय अधधकरण न्यायपीठ रायपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 221/RPR/2017 धनधाारण वषा / Assessment Year : 2010-11 Smt. Shobhana Das, Q. No.6B, Street-69, Sector-6, Bhilai, Dist. Durg (C.G.) PAN : AIYPD7141F …....अपीलाथी / Appellant बनाम / V/s. The Income Tax Officer-1(2), Aaykar Bhawan, New Civic Centre, Bhilai (C.G.) ……प्रत्यथी / Respondent Assessee by : Shri S.R. Rao Revenue by : Shri R. Namdev
सुनवाई की तारीख / Date of Hearing : 09.05.2019 घोषणा की तारीख / Date of Pronouncement : 09.05.2019 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-II, Raipur (C.G.) dated 05.05.2017 for the assessment year 2010-11 as per grounds of appeal on record.
2 ITA No. 221/RPR/2017 A.Y.2010-11
The crux of the grievance of the assessee is with respect to confirming of penalty u/s.271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) levying penalty of Rs.18,00,000/-by the Ld. CIT(Appeals).
At the time of hearing , the Ld. AR appraised the Bench that quantum addition in this appeal 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 No.122/RPR/2015 for assessment years 2010-11. The Ld.AR very fairly submitted that since the quantum additions have been set aside to the file of Assessing Officer, therefore, the instant appeal should also be restored back to the file of Assessing Officer for proper adjudication following the rules of natural justice.
The Ld. DR fairly conceded to the submissions of the Ld. AR.
We have perused the case records and heard the rival contentions. In so far as the quantum addition in this appeal is concerned in ITA No.122/RPR/2015 for assessment year 2010-11, the Raipur Bench of the Tribunal vide order dated 06.06.2018 has remitted the matter back to the file of Assessing Officer. Before us, the Ld. AR 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.
3 ITA No. 221/RPR/2017 A.Y.2010-11
In view of the matter, we set aside the orders of the Ld. CIT(Appeals) for the year under consideration 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.
In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced on 09th day of May, 2019.
Sd/- Sd/- ANIL CHATURVEDI PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर/ RAIPUR ; ददनांक / Dated : 09th May, 2019. SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(Appeals)-II, Raipur. 4. The Pr. CIT-2, Raipur. 5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur. गार्ा फ़ाइल / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, रायपुर / ITAT, Raipur.
4 ITA No. 221/RPR/2017 A.Y.2010-11
Date 1 Draft dictated on 09.05.2019 Sr.PS/PS 2 Draft placed before author 09.05.2019 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
5 ITA No. 221/RPR/2017 A.Y.2010-11
11 Date of dispatch of order