Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT

Shibani Malhotra, New Delhi vs. ACIT, New Delhi

In the result all this piece of the assessees are allowed

Bench: Shri Rama Kant Panda

…also not be ruled out. Moreover, the assessment orders in the present cases have been passed by the AO u/s. 153A read with section 143(3) and therefore, in view of the decision relied by assessee in case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust, 115 TTJ 419, no penalty u/s. 271(l)(b) can be sustained. The relevant findings read as under: 5 I.T.A. No.3143 to 3146/DEL/2015 "We also find that the finally the order was passed under s. 143(3) and not under s. 144 of the Act. This means that subsequent compliances in the assessment proceedings was considered as good compliance and the defaults committed…

Shibani Malhotra, New Delhi vs. ACIT, New Delhi

In the result all this piece of the assessees are allowed

Bench: Shri Rama Kant Panda

…also not be ruled out. Moreover, the assessment orders in the present cases have been passed by the AO u/s. 153A read with section 143(3) and therefore, in view of the decision relied by assessee in case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust, 115 TTJ 419, no penalty u/s. 271(l)(b) can be sustained. The relevant findings read as under: 5 I.T.A. No.3143 to 3146/DEL/2015 "We also find that the finally the order was passed under s. 143(3) and not under s. 144 of the Act. This means that subsequent compliances in the assessment proceedings was considered as good compliance and the defaults committed…

Discovery Logistics P.Ltd, Delhi vs. ACIT, Circle-7(2), New Delhi

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing) Discovery Logistics P. Ltd. Vs. Acit C-2/77, Swarn Park Extn.- Circle – 7(2) Ii, Nangloi West Delhi New Delhi New Delhi-110087 Pan No. Aaccd 3558 K (Appellant) (Respondent) Assessee By Shri Priyansh Jain, C.A. Revenue By Ms. Rinku Singh, Sr. D.R. Date Of Hearing: 01.09.2021 Date Of Pronouncement: 06.09.2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.06.2018 Passed By The Commissioner Of Income Tax (Appeals)-3, Delhi Relating To Assessment Year 2015-16. 2. The Relevant Facts As Culled From The Material On Records Are As Under :

…y Assessing Officer and in such a situation, no penalty u/s 271(1)(b) is leviable. For the aforesaid proposition, he placed reliance on the decision of the Tribunal in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del). He also placed reliance on the other decisions placed in the paper book wherein the aforesaid decision in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust (supra) has been followed. He therefore submitted that the penalty levied be deleted. 5. Learned DR on the other hand submitted that as per section 271(1)(b) of the Act,…

Seema Anand, New Delhi vs. ITO, Ward- 49(1), New Delhi

Bench: Shri O.P.Kant & Shri Kuldip Singh

…ssessee has been condoned by the Assessing Officer and in these circumstances penalty u/s 271(1)(b) of the act is not sustainable. 8. Coordinate Bench of the Tribunal in case of Akhil Bhartiya Prathmic Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del.) dealt with identical issue and held that the penalty levied u/s 271(1)(b) is not sustainable on the ground that “when the assessment has been made u/s 143(3) of the Act and not u/s 144, subsequent compliance in the assessment proceedings has been considered as good compliance and defaults committed 5 ITA No.6310/Del./2017 earlier implic…

Sutanuti Marketing P.Ltd, Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessee is allowed

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2010-11

…d supporting documents have been filed before the Assessing Officer and the assessment was completed under section 143(3) of the Act. We find that ITAT, Delhi Bench in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del.) has held that that where an assessee had not complied with notice issued u/s 142(1) of the Act but the assessment order was passed u/s 143(3) of the Act and not u/s 144, it meant that subsequent compliance in assessment proceedings was considered as good compliance and defaults committed earlier were ignored by the Assessing 3 Officer and…

Mohit Manocha, Delhi vs. ITO, Ward- 49(1), New Delhi

…cer and, therefore, the impugned penalties u/s 271(1)(b) could not have been levied by the Assessing Officer. Reliance was placed on the order of ITAT Delhi Bench in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del.) wherein a Co-ordinate Bench of Sh. Jai Gopal Sondhi & Ors. Vs. ITO this Tribunal had taken the view that where an assessee had not complied with notice issued u/s 142(1) of the Act but the assessment order was passed u/s 143(3) of the Act and not u/s 144, it meant that subsequent compliance in assessment proceedings was considered as good…

Jagjeet Singh Sahi, New Delhi vs. ITO, Ward- 49(3), New Delhi

…cer and, therefore, the impugned penalties u/s 271(1)(b) could not have been levied by the Assessing Officer. Reliance was placed on the order of ITAT Delhi Bench in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del.) wherein a Co-ordinate Bench of Sh. Jai Gopal Sondhi & Ors. Vs. ITO this Tribunal had taken the view that where an assessee had not complied with notice issued u/s 142(1) of the Act but the assessment order was passed u/s 143(3) of the Act and not u/s 144, it meant that subsequent compliance in assessment proceedings was considered as good…

Ashok Nayyar, New Delhi vs. ITO, Ward- 49(3), New Delhi

…cer and, therefore, the impugned penalties u/s 271(1)(b) could not have been levied by the Assessing Officer. Reliance was placed on the order of ITAT Delhi Bench in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del.) wherein a Co-ordinate Bench of Sh. Jai Gopal Sondhi & Ors. Vs. ITO this Tribunal had taken the view that where an assessee had not complied with notice issued u/s 142(1) of the Act but the assessment order was passed u/s 143(3) of the Act and not u/s 144, it meant that subsequent compliance in assessment proceedings was considered as good…

Jai Gopal Sondhi, New Delhi vs. ITO, Ward- 49(3), New Delhi

…cer and, therefore, the impugned penalties u/s 271(1)(b) could not have been levied by the Assessing Officer. Reliance was placed on the order of ITAT Delhi Bench in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT reported in [2008] 115 TTJ 419 (Del.) wherein a Co-ordinate Bench of Sh. Jai Gopal Sondhi & Ors. Vs. ITO this Tribunal had taken the view that where an assessee had not complied with notice issued u/s 142(1) of the Act but the assessment order was passed u/s 143(3) of the Act and not u/s 144, it meant that subsequent compliance in assessment proceedings was considered as good…