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Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee against the separate orders of ld.Commissioner of Income Tax(Appeals)[NFAC] under section 250 of the Act, emanating from the separate penalty orders under section 271(1)(c) of the Income Tax Act, 1961; both dated 13.06.2017 for A.Y.2012- & 397/NAG/2023 Nav Vidya Niketan Shikshan Sanstha [A] 13 and 2011-12 respectively. Since facts of both appeals are similar, we take up appeal for A.Y.2010-11 as lead case, we proceed to dispose of these appeals by this consolidated order for the sake of convenience. The assessee for A.Y.2010-11 has raised the following grounds of appeal:
1. Whether on the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) was justified in upholding the penalty levied by the Assessing Officer u/s 271(l)(c) even when the quantum proceedings were subjudiced and it was requested by the appellant to keep the penalty proceedings in abeyance till the disposal of quantum appeal.2.
2. Whether the penalty u/s 271(l)(c) shall sustain in the case when the quantum orders have been passed by the Commissioner of Income Tax (Appeals) in favour of the appellant.
3. The Appellant craves leave to add or alter any other ground that may be taken at the time of hearing.”
1.1 The assessee for A.Y.2012-13 has raised the following grounds of appeal:
1. Whether on the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) was justified in upholding the penalty levied by the Assessing Officer u/s 271(l)(c) even when the quantum proceedings were subjudiced and it was requested by the appellant to keep the penalty proceedings in abeyance till the disposal of quantum appeal.
2. Whether the penalty u/s 271(l)(c) shall sustain in the case when the quantum orders have been passed by the & 397/NAG/2023 Nav Vidya Niketan Shikshan Sanstha [A]
Commissioner of Income Tax (Appeals) in favour of the appellant.
The Appellant craves leave to add or alter any other ground that may be taken at the time of hearing.
for A.Y. 2010-11 Submission of ld.AR : 2. The ld.Authorised Representative(ld.AR) of the assessee submitted that ld.CIT(A) vide his order dated 04.12.2023 has deleted the addition made under section 69C of the Act for A.Y. 2010-11 and A.Y.2012-13 by a common order. The ld.AR filed copy of the ld.CIT(A)’s order dated 04.12.2023, having DIN No.ITBA/APL/S/250/2023-24/1058439012(1).
Submission of ld.DR : 3. The ld.Departmental Representative(ld.DR) for the Revenue has accepted that ld.CIT(A) has deleted the quantum addition.
Findings &Analysis : 4. We have heard both the parties and perused the records. We have perused the common order passed by ld.CIT(A) for A.Y.2010-11 and A.Y.2012-13. The ld.CIT(A) deleted the & 397/NAG/2023 Nav Vidya Niketan Shikshan Sanstha [A] addition made under section 69C of the Act based on the Remand Report filed by the Assessing Officer(AO).
4.1 The present appeal is against penalty order under section 271(1)(c) of the Act levied on the basis addition made under section 69C of the Act for A.Y.2010-11 and A.Y.2012-13. Since the ld.CIT(A) has deleted the addition under section 69C of the Act, the penalty does not have any limbs to stand. In these facts and circumstances of the case, we direct the AO to delete the penalty levied under section 271(1)(c) of the Act. Accordingly, grounds of appeal filed by the assessee are allowed.
In the result, appeal of the assessee is allowed. A.Y.2012-13 : 6. As noted above, the facts of the present case are quite similar to the facts of the case as our observations made in No.397/NAG/2023, shall apply mutatis mutandis to the this appeal also. Accordingly, grounds of appeal raised by the assessee are allowed.
In the result, appeal of the assessee is allowed. & 397/NAG/2023 Nav Vidya Niketan Shikshan Sanstha [A]
To sum up, both appeals of the assessee are allowed.
Order pronounced in the open Court on 22nd April, 2024.