CIT v. Atul Mohan Bindal

ITO, Faridabad vs. M/S Mitsubishi Heavy Industries Ltd., Faridabad

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaassessment Year: 2009-10 Income Tax Officer, Vs. Mitsubishi Heavy Industries Ltd., Tds Ward, Faridabad 12/4, Mathura Road, Faridabad (Pan: Aaacm1432F) (Appellant) (Respondent) Appellant By : Sh. P. Dam Kanunjna, Sr. Dr Respondent By : Sh. Deepak Chopra & Ms. Ananya Kapoor, Advocates Date Of Hearing: 08.10.2015 Date Of Pronouncement: 30.10.2015 Order Per Inturi Rama Rao, A.M.: This Appeal Filed By The Revenue Is Directed Against The Order Of Ld. Cit(A), Dated 14.03.2011 Passed For The Assessment Year 2009-10. The Revenue Raised The Following Grounds Of Appeal: I. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Facts & Law In Deleting The Penalty As Tax Deductor Continued Deducting The Tax, But Failed To Deposit The Same Into The Central Govt. Account Within The Stipulated Time. Ii. On The Facts & In The Circumstances Of The Case, The Finding Of Ld. Cit(A) Deleting The Penalty On The Ground That The Tax Deductor Was Ignorant Of Indian Tax Laws Is Not Correct As It Took The Tax Deductor More Than One Year To Understand & Comply With The Indian Tax Laws. Iii. That The Appellant Craves For The Permission To Add, Delete Or Amend The Grounds Of Appeal Before Or At The Time Of Hearing Of The Appeal. 2. The Brief Facts Of The Case Are As Follows:

…party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest or acted in conscious disregard of its obligation. However, recently, it has been held by the Hon'ble Supreme Court in the case of Amit Mohan Bindal (317 ITR 1) that the penalty (in the context of section 271(1)(c)) is a civil liability albeit a strict liability. Irrespective of tfe fact whether the tax was deducted at source at the time of making payment of salary to the employees and paid beyond prescribed time limits or not deducted at the time of payment of salary but deducted and paid late, there rem…

CIT vs. Transceivers India Ltd

Bench: The Appellate Commissioner

…bility as is the case in the matter of prosecution under section 276C of the Income-tax Act.” 5. Before us, learned counsel for the Revenue relied upon the decision of the Supreme Court in Commissioner of Income Tax, Delhi v. Atul Mohan Bindal, (2009) 9 SCC 589 and urged that to determine whether the assessee has furnished inaccurate particulars, mens rea is irrelevant. Counsel urged that being a strict liability provision, the Court is bound to interpret it, in its terms, without requiring the Revenue to attribute mens rea. Learned counsel also relied upon Union of India v. Dharmendra Textile Proc…

New Holland Tractors (India) Private Limited

…nalty unless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT v. Atul Mohan Bindal[(2009) 9 SCC 589] where this Court was considering the same provision, the Court observed that the assessing officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This Court referred to another decision of this Court in Union of India v.Dharamendra Textile Processors [(2008) 1…

Commissioner of Income Tax vs. M/S the Oriental Insurance Co. Ltd

…unless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT v. Atul Mohan Bindal [2009] 9 SCC 589, where this court was considering the same provision, the court observed that the Assessing Officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This court referred to another decision of this court in Union of India v. Dharamendra Textile Processors…

Commissioner of Income Tax (Central)-III vs. M/S. Anant Overseas P. Ltd

The appeal is dismissed

…alty unless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT v. Atul Mohan Bindal [(2009) 9 SCC 589] where this Court was considering the same provision, the Court observed that the assessing officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This Court referred to another decision of this Court in Union of India v. Dharamendra Textile Processors [(2008)…

CIT vs. Fortis Financial Service

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…iew the express language of the said Section has observed that the word ‘deliberately’ used therein was significant and requires mens rea. Explaining the said decision, the Supreme Court in Commissioner of Income Tax, Delhi vs. Atul Mohan Bindal, (2009) 9 SCC 589, has held that the said decision was confined to the particular Section i.e. Section 11AC of the Central Excise Act, 1944 in view of the peculiar and distinguishable words used therein. 13. Having considered and examined the contentions raised by the counsel for the parties, it appears to us that the assessee at best had lack of mens rea b…

CIT vs. Fortis Financial Service

…iew the express language of the said Section has observed that the word ‘deliberately’ used therein was significant and requires mens rea. Explaining the said decision, the Supreme Court in Commissioner of Income Tax, Delhi vs. Atul Mohan Bindal, (2009) 9 SCC 589, has held that the said decision was confined to the particular Section i.e. Section 11AC of the Central Excise Act, 1944 in view of the peculiar and distinguishable words used therein. 13. Having considered and examined the contentions raised by the counsel for the parties, it appears to us that the assessee at best had lack of mens rea b…

Commissioner of Income Tax-IV

…iew the express language of the said Section has observed that the word ‘deliberately’ used therein was significant and requires mens rea. Explaining the said decision, the Supreme Court in Commissioner of Income Tax, Delhi vs. Atul Mohan Bindal, (2009) 9 SCC 589, has held that the said decision was confined to the particular Section i.e. Section 11AC of the Central Excise Act, 1944 in view of the peculiar and distinguishable words used therein. 13. Having considered and examined the contentions raised by the counsel for the parties, it appears to us that the assessee at best had lack of mens rea b…

Karan Raghav Exports Pvt Ltd vs. Commissioner of Income Tax

The appeal is disposed of

…ITA 1152/2011 Page 1 of 16 $~13 *IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1152/2011 KARAN RAGHAV EXPORTS PVT LTD. ..... Appellant Through Mr. O.S. Bajpai, Sr. Adv. with Mr. V.N.Jha and Ms. Manasvini Bajpai, Advs. versus COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. Abhishek Maratha, sr. standing counsel with Ms. Anshul Sharma, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR…

CIT vs. Mahanagar Telephone Nigam Ltd

Bench: The Authorities Below Was With Regard To Tenability Of The Order Passed By The Assessing Officer (Hereinafter Referred To As „A.O.‟) In Levying A Penalty In The Sum Of Rs 21,34,200/- On The Assessee Under The Provisions Of Section 271(1)(C) Of The Income Tax Act, 1961 (In Short „I.T. Act‟). The

…ion of penalty involved civil liability and there was therefore, no obligation in law to establish mens rea. In addition to the aforesaid judgment, Mr Sahni also relied upon the following judgments: Commissioner of Income Tax vs Atul Mohan Bindal (2009) 317 ITR 1 (SC); CIT vs zoom communication Pvt. Ltd. (2010) 327 ITR 510 (Del) and CIT vs Shri Rakesh Suri (2011) 331 ITR 458 (All). 7. As against this Mr Chhabra largely relied upon the judgment of the Tribunal. He submitted that it is now well settled that penalty could not be levied on an assessee merely because a deduction ITA No. 626/2011…

M/s. De vs. ons Pvt. Ltd

…nless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT vs. Atul Mohan Bindal (2009) 9 SCC 589, where this court was considering the same provision, the court observed that the Assessing Officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This court referred to another decision of this court in Union of India vs. Dharamendra Textile Process…

M/S De vs. Ons Pvt Ltdvs.Commissioner of Income Tax &

…nless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT vs. Atul Mohan Bindal (2009) 9 SCC 589, where this court was considering the same provision, the court observed that the Assessing Officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This court referred to another decision of this court in Union of India vs. Dharamendra Textile Process…

M/s. De vs. ons Pvt. Ltd

…nless the case is strictly covered by the provision, the penalty provision cannot be invoked. By any stretch of imagination, making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars. In CIT vs. Atul Mohan Bindal (2009) 9 SCC 589, where this court was considering the same provision, the court observed that the Assessing Officer has to be satisfied that a person has concealed the particulars of his income or furnished inaccurate particulars of such income. This court referred to another decision of this court in Union of India vs. Dharamendra Textile Process…