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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE
IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK
BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER
ITA Nos.106 to 111/CTK/2017 Assessment Years : 2007-08 to 2012-2013
Smt. Seba Sarangi,, Ward Vs. ACIT, Central Circle, Shelter No.5, Ambika Sahi, Chhak, Cuttack Baripada, Mayurbhanj. PAN/GIR AITPS 7121 H (Appellant) .. ( Respondent)
Assessee by : Shri A.K.Tiberwala, AR Revenue by : Shri D.K.Pradhan, DR
Date of Hearing : 18 /09/ 2017 Date of Pronouncement : 18 /09/ 2017
O R D E R Per N.S.Saini, AM These are appeals filed by the assessee against separate orders of
the CIT(A)-3, Bhubaneswar dated 30th November, 2016 for the
assessment years 2007-08, 2008-09, 2009-10, 2010-11,2012-12 and
2012-13, respectively.
The sole issue involved in these appeals is that the CIT(A) erred in
confirming the action of the Assessing Officer in confirming the levy of
penalty u/s.271(1)(c)of the Act of Rs.1,70,623/- for the assessment year
2007-08, Rs.5,50,605/- for the assessment year 2008-09, Rs.90,815/-
for the assessment year 2009-10, Rs.10,04,964/- for the assessment
year 2010-11, Rs.7,42,187/- for the assessment year 2011-12 and
Rs.1,39,037/- for the assessment year 2012-13.
2 ITA Nos. 100 to 105/CTK/ 2017 Asse ssment Years : 2 007 -08 to 2 012 -20 13
At the outset, ld Authorised Representative of the assessee filed
before us copy of notices issued u/s.271(1)(c) of the Act all dated 30th
March, 2015, for the assessment years under appeal, copies of which are
placed on record and pointed out therefrom that in the said notices,
except variance of assessment year, the Assessing Officer has stated as
under:
“Whereas in the course of proceedings before me for the assessment year , it appears to me that you:- have concealed the particulars of your income or....... furnished inaccurate particulars of such income.”
He submitted that it is not clear from the said notices issued
u/s.271(1)(c) of the Act by the Assessing Officer whether the show cause
is issued to the assessee for concealment of particulars of income or for
furnishing inaccurate particulars of income.
He submitted that the Hon’ble Supreme Court in the case of CIT vs.
SSA’s. Emarld Meadows dated 11th January, 2017 passed in Special Leave
to Appeal (CC No.11485/2016)/, (2016) 73 taxmann.com 248(SC) has
held that Omission by the Assessing Officer to explicitly specify in the
penalty notice as to whether penalty proceedings are being initiated for
furnishing of inaccurate particulars or for concealment of income makes
the penalty order liable for cancellation. Hence, he submitted that the
order dated 30th March, 2015 levying penalty of Rs.1,70,623/- for the
assessment year 2007-08, Rs.5,50,605/- for the assessment year 2008-
3 ITA Nos. 100 to 105/CTK/ 2017 Asse ssment Years : 2 007 -08 to 2 012 -20 13
09, Rs.90,815/- for the assessment year 2009-10, Rs.10,04,964/- for the
assessment year 2010-11, Rs.7,42,187/- for the assessment year 2011-
12 and Rs.1,39,037/- for the assessment year 2012-13 imposed by the
Assessing Officer u/s.271(1)(c) are, therefore, liable to be cancelled.
The Departmental Representative except relying on the orders of
lower authorities could not controvert the above submission of ld
Authorised Representative of the assessee.
We find that the facts in the present appeal are not in dispute and
the Assessing Officer, in all the notices u/s.271(1)(c) dated 30th March,
2015 for the assessment years 2007-08 to 2012-13, has stated as
under:
“Whereas in the course of proceedings before me for the assessment year ….., it appears to me that you:- have concealed the particulars of your income…….. For the above assessment year and furnished inaccurate particulars of such income.”
The facts of the present appeals are identical to the facts of the
case before the Hon’ble Supreme Court in the case of SSA’s. Emarld
Meadows(supra) and, therefore, the decision of Hon’ble Supreme Court
squarely applies to the case of the assessee. Hence, respectfully following
the same, we cancel the orders of the Assessing Officer all dated
30.9.2015 levying penalty of Rs.1,70,623/- for the assessment year
2007-08, Rs.5,50,605/- for the assessment year 2008-09, Rs.90,815/-
4 ITA Nos. 100 to 105/CTK/ 2017 Asse ssment Years : 2 007 -08 to 2 012 -20 13
for the assessment year 2009-10, Rs.10,04,964/- for the assessment
year 2010-11, Rs.7,42,187/- for the assessment year 2011-12 and
Rs.1,39,037/- for the assessment year 2012-13 u/s.271(1)(c) and allow
the ground of appeal of the assessee.
In the results, all the appeals filed by the assessee are allowed,
Order pronounced in the open court on 18 /09/2017. Sd/- sd/- (Pavan Kumar Gadale) (N.S Saini) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 18 /09/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Smt. Seba Sarangi,, Ward No.5, Ambika 2. The Respondent. ACIT, Central Circle, Shelter Chhak, Cuttack 3. The CIT(A)-3, Bhubaneswar 4. Pr.CIT- Cuttack 5. DR, ITAT, Cuttack BY ORDER, 6. Guard file. //True Copy// SR.PRIVATE SECRETARY ITAT, Cuttack