SH. MANINDER SINGH BEDI,NEW DELHI vs. DCIT, NEW DELHI

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ITA 3223/DEL/2017Status: DisposedITAT Delhi14 October 2019AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned penalty order and restored the penalty matter to the file of the AO. The AO was directed to decide the penalty after passing the assessment order afresh, providing the assessee with a sufficient opportunity to be heard.

What were the facts?

The assessee challenged a penalty levied under section 271(1)(c) of the Income Tax Act for the assessment year 2010-2011. The ITAT had previously set aside the assessment order for the same assessee and assessment year, restoring it to the Assessing Officer (AO) for fresh adjudication.

What were the issues?

Whether the penalty under Section 271(1)(c) can be sustained when the underlying assessment order has been set aside. The procedural fairness in deciding the penalty after a fresh assessment.

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, DELHI BENCHES “E”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 26.09.2019Pronounced: 14.10.2019

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.3223/Del./2017 Assessment Year 2010-2011 The Dy. ACIT, Shri Maninder Singh Bedi, New Delhi. PAN AAIPB2762Q Central Circle-11, C/o. D.R. Anthwal, vs., 1512-T, Wazir Nagar, New Delhi – 110 055. Kotla Mubarak Pur, New Delhi – 110 003. (Appellant) (Respondent) For Assessee : Shri D.R. Anthwal, Advocate. For Revenue : Shri K. Hauthang, Sr. D.R. Date of Hearing : 26.09.2019 Date of Pronouncement : 14.10.2019 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-24, New Delhi, Dated 17.03.2017, for the A.Y. 2010-2011, challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961.

2 ITA.No.3223/Del./2017 Shri Maninder Singh Bedi, New Delhi.

2.

Learned Counsel for the Assessee, at the outset, submitted that ITAT, Delhi E-Bench in the case of same assessee for the A.Y. 2010-2011 has set aside the Orders of the authorities below and restored the matter back to the file of A.O. for passing Order afresh. Copy of the Order Dated 05.04.2018 is placed on record. In view of the above, we set aside the Orders of the authorities below and restore the penalty matter also to the file of A.O. with a direction to decide the penalty matter after passing the assessment order in accordance with law, by giving reasonable, sufficient opportunity of being heard to the assessee.

3.

In the result, appeal of Assessee allowed for statistical purposes.

Order pronounced in the open Court.

Sd/- Sd/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 14th October, 2019 VBP/-

3 ITA.No.3223/Del./2017 Shri Maninder Singh Bedi, New Delhi.

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