RAMAN TEXTILE PVT. LTD.,PANIPAT vs. ITO, WARD- 1, PANIPAT

PDF · subscribers
ITA 2046/DEL/2018Status: DisposedITAT Delhi03 December 2018AY 2006-073 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A) violated Section 250(6) of the IT Act by not giving reasons for its decision. Therefore, the impugned order was set aside.

What were the facts?

The assessee challenged the penalty levied under section 271(1)(c) of the Income Tax Act. The CIT(A) confirmed the penalty without providing any reasons for the decision.

What were the issues?

Whether the CIT(A) erred by confirming the penalty without providing reasons for its decision, thus violating statutory requirements.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 03.12.2018Pronounced: 03.12.2018

ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Karnal Dated 08.02.2018, for the A.Y. 2006-2007, challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961.

2.

I have heard the Director of the Assessee-Company and the Ld. D.R.

3.

The Ld. CIT(A) without giving any reasons for decision in the appellate order, confirmed the levy of penalty and dismissed the appeal of assessee-company. Thus, there is a violation of Section 250 (6) of the I.T. Act because no reasons 2 ITA.No.2046/Del./2018 M/s. Raman Textiles Pvt. Ltd., Panipat. for decision have been given in the appellate order. The Director of the assessee-company also submitted that quantum matter have been set aside in the matter. In this view of the matter, I set aside the impugned Order and restore the appeal of assessee-company to the file of Ld. CIT(A) with a direction to re-decide the appeal of assessee-company according to Law, by giving reasonable, sufficient opportunity of being heard to the assessee-company. The Ld. CIT(A) shall pass Order giving reasons for decision in the appellate order as per law.

4.

In the result, appeal of Assessee is allowed for statistical purposes. Order pronounced in the open Court.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →