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आदेश/Order
Per Bench:
The captioned appeals have been preferred by the assessees against the separate orders of the Commissioner of Income Tax (A), Ludhiana [hereinafter referred to as ‘CIT(A)’]. The sole issue raised in this appeal is regarding levy of penalty u/s 271(1)(c) of the Income-tax Act, 1961 (in short 'the Act').
At the outset, the Ld. Counsel for the assessee has drawn our attention to the order of the Tribunal dated 10.11.2016 involving identical issue, whereby, the Tribunal has restored the matter to the Assessing officer to decide the issue of levy of penalty afresh. Both the Ld. representatives of the parties have submitted that since the facts and issue involved are identical, hence, these appeals may also be restored to the file of the Assessing officer to decide the same in the light of the directions given in the order dated 10.11.2016 passed in ITA Nos. 750 to 758/Chd/2016.
ITA Nos. 768-771/Chd/2016, 783 & 784/Chd/2016- Sh. Sudhir Kumar Sharma & (HUF), Ludhiana 3
In view of this, the impugned orders in all the appeals are hereby set aside and the matter with respect to the levy of penalty u/s 271(1)(c) of the Act is restored to the file of the Assessing officer with similar directions as given vide order dated 10.11.2016 passed in ITA Nos. 750 to 758/Chd/2016. In the result, all the appeals of the assessees are treated as allowed for statistical purposes.
Order pronounced in the Open Court on 4.10.2018
Sd/- Sd/- अ�नपूणा� गु�ता संजय गग� (ANNAPURNA GUPTA) (SANJAY GARG ) लेखा सद�य/ Accountant Member �याय�क सद�य/ Judicial Member Dated : 4.10.2018 Rkk
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar