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Income Tax Appellate Tribunal, NAGPUR BENCHES : NAGPUR
Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI
2 ITA.Nos. 112 to 115/Nag./2018 Shri Mitesh Bhangdiya & Ors. ORDER PER BENCH:
The instant batch of four cases pertains to three assessees S/sh. Mitesh G. Bhangdiya, Sanjay Heda & Kirtikumar M. Bhangdiya. All these four cases arise against the CIT(A)-3, Nagpur’s separate orders. Relevant details thereof read as under:
Sl./ITA No. A.Y. Assessee’s Order Relevant Penalty name appealed Proceedings amount against confirmed in the CIT(A)’S order 2007- Shri Mitesh CIT(A)-3/69 u/s. 271(1)(c) Rs.1,69,783/- Nag./2018 08 G.Bhangdiya /2017-18 ITA No. 113/ 2007- Shri Sanjay CIT(A)-3/32 u/s. 271(1)(c) Rs.12,56,366/- Nag./2018 08 Heda /2017-18 ITA No. 114/ 2007- Shri CIT(A)-3/24 u/s. 271(1)(c) Rs.2,96,653/- Nag./2018 08 Kirtikumar /2017-18 Mitesh Bhangdiya ITA No. 115/ 2008- Shri CIT(A)-3/25 u/s. 271(1)(c) Rs.3,56,390/- Nag./2018 09 Kirtikumar /2017-18 Mitesh Bhangdiya
Heard the assessee’s as well as the department at length. Case files perused.
Coming to the identical substantive issue amongst the parties herein regarding correctness of both the learned lower authorities imposing Section 271(1)(c) penalties hereinabove, it emerges at the outset that there is hardly any need for us to delve with the relevant factual matrix at length. This is for the precise reason that the concerned assessing authority (ies)’ identical corresponding show cause notices, all four dated 31.03.2014, had nowhere specified as to whether these three assessees had concealed or furnished inaccurate particulars of their taxable income. The Revenue could
3 ITA.Nos. 112 to 115/Nag./2018 Shri Mitesh Bhangdiya & Ors. hardly dispute that case law Mohd. Farhan A. Shaikh vs. ACIT (2021) 434 ITR 1 (Bom.) (FB) holds that an assessing officer’s failure to this effect vitiates the relevant proceedings itself.
Faced with this situation, we are of the opinion that all these four penalties in question deserve to be deleted as non est in the eyes of law. Ordered accordingly.
These three assessees’ four appeals i.e. ITA No. 112/Nag./2018 (Shri Mitesh G. Bhangdiya), (Shri Sanjay Heda) & ITA Nos. 114 & 115/Nag./2018 (Shri Kirtikumar M. Bhangdiya); respectively are allowed in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 22.09.2023