Parmeshwari Textiles 16 v. ITO

146 Taxmann 38Reported decision2005#9399 most cited

What is Parmeshwari Textiles 16 v. ITO authority for?

Penalties are deleted when there are reasonable and sufficient causes preventing compliance with notices, as established in similar circumstances in prior decisions.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2019.

Also referred to as

Parmeshwari Textiles · ITO · penalty deletion · reasonable cause · sufficient cause · compliance · notices · similar circumstances · penalty imposed · assessee

Judgments citing Parmeshwari Textiles 16 v. ITO

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4120/DEL/2015[2012-13]Status: DisposedITAT Delhi26 Mar 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.4114 to 4120/DEL/2015 Assessment Years: 2006-07 to 2012-13 Charu Modi Bhartia, v. Deputy Commissioner of A-1, Maharani Bagh, Income Tax, New Delhi. Central Circle-26, New Delhi. TAN/PAN: ACSPB 6374J (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv. & Ms. Deepashree Rao, C.A. Respondent by: Shri Manoj Kumar Mahar, Sr.D.R. Date of hearing: 09 01 2019 & 14.03.2019 Date of pronouncement: 26 03 2019 ORDER Per BENCH: In all these appeals, the assessee…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4119/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Mar 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.4114 to 4120/DEL/2015 Assessment Years: 2006-07 to 2012-13 Charu Modi Bhartia, v. Deputy Commissioner of A-1, Maharani Bagh, Income Tax, New Delhi. Central Circle-26, New Delhi. TAN/PAN: ACSPB 6374J (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv. & Ms. Deepashree Rao, C.A. Respondent by: Shri Manoj Kumar Mahar, Sr.D.R. Date of hearing: 09 01 2019 & 14.03.2019 Date of pronouncement: 26 03 2019 ORDER Per BENCH: In all these appeals, the assessee…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4118/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.4114 to 4120/DEL/2015 Assessment Years: 2006-07 to 2012-13 Charu Modi Bhartia, v. Deputy Commissioner of A-1, Maharani Bagh, Income Tax, New Delhi. Central Circle-26, New Delhi. TAN/PAN: ACSPB 6374J (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv. & Ms. Deepashree Rao, C.A. Respondent by: Shri Manoj Kumar Mahar, Sr.D.R. Date of hearing: 09 01 2019 & 14.03.2019 Date of pronouncement: 26 03 2019 ORDER Per BENCH: In all these appeals, the assessee…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4117/DEL/2015[2009-10]Status: DisposedITAT Delhi26 Mar 2019AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.4114 to 4120/DEL/2015 Assessment Years: 2006-07 to 2012-13 Charu Modi Bhartia, v. Deputy Commissioner of A-1, Maharani Bagh, Income Tax, New Delhi. Central Circle-26, New Delhi. TAN/PAN: ACSPB 6374J (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv. & Ms. Deepashree Rao, C.A. Respondent by: Shri Manoj Kumar Mahar, Sr.D.R. Date of hearing: 09 01 2019 & 14.03.2019 Date of pronouncement: 26 03 2019 ORDER Per BENCH: In all these appeals, the assessee…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4116/DEL/2015[2008-09]Status: DisposedITAT Delhi26 Mar 2019AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.4114 to 4120/DEL/2015 Assessment Years: 2006-07 to 2012-13 Charu Modi Bhartia, v. Deputy Commissioner of A-1, Maharani Bagh, Income Tax, New Delhi. Central Circle-26, New Delhi. TAN/PAN: ACSPB 6374J (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv. & Ms. Deepashree Rao, C.A. Respondent by: Shri Manoj Kumar Mahar, Sr.D.R. Date of hearing: 09 01 2019 & 14.03.2019 Date of pronouncement: 26 03 2019 ORDER Per BENCH: In all these appeals, the assessee…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4115/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Mar 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.4114 to 4120/DEL/2015 Assessment Years: 2006-07 to 2012-13 Charu Modi Bhartia, v. Deputy Commissioner of A-1, Maharani Bagh, Income Tax, New Delhi. Central Circle-26, New Delhi. TAN/PAN: ACSPB 6374J (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv. & Ms. Deepashree Rao, C.A. Respondent by: Shri Manoj Kumar Mahar, Sr.D.R. Date of hearing: 09 01 2019 & 14.03.2019 Date of pronouncement: 26 03 2019 ORDER Per BENCH: In all these appeals, the assessee…

Charu Modi Bhartia, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are treated allowed for statistical purposes

ITA 4114/DEL/2015[2006-07]Status: DisposedITAT Delhi26 Mar 2019AY 2006-07

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv. & MsFor Respondent: Shri Manoj Kumar Mahar, Sr.D.R
Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.4114 to 4120/DEL/2015 Assessment Years: 2006-07 to 2012-13 Charu Modi Bhartia, v. Deputy Commissioner of A-1, Maharani Bagh, Income Tax, New Delhi. Central Circle-26, New Delhi. TAN/PAN: ACSPB 6374J (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv. & Ms. Deepashree Rao, C.A. Respondent by: Shri Manoj Kumar Mahar, Sr.D.R. Date of hearing: 09 01 2019 & 14.03.2019 Date of pronouncement: 26 03 2019 ORDER Per BENCH: In all these appeals, the assessee…

Rahul Garg, Morena vs. ACIT Circle-II, Gwalior

In the result, all the appeals are allowed

ITA 171/AGR/2018[2011-12]Status: DisposedITAT Agra25 Sept 2018AY 2011-12

Bench: The Learned Cit (Appeals) Who

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)

…ssessees by the aforesaid decision of co-ordinate Bench. ITA No.397&398/Ag/2017 In ‘Mr. Madan Mohan Mishra Vs. ITO’ in ITA No. 56/Agr/2016, Akhil 8. Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT’, 115 TTJ 419 (Del) and ‘Parmeshwari Textiles vs. ITO’, 146 Taxmann 38 (Jodhpur), amongst other cases, under similar circumstances, penalties have been deleted. 9. Having considered the rival submissions in the light of material facts available on record, we find that the issue involved in the present appeals is squarely covered in favour of the assessee by the decision of Co-ordinate Bench in the case of ‘Mr. Ma…

M/S. Heritage Jvm Buiilders P Ltd, Agra vs. DCIT Central Circle, Agra

In the result, all the appeals are allowed

ITA 397/AGR/2017[2008-09]Status: DisposedITAT Agra25 Sept 2018AY 2008-09

Bench: The Learned Cit (Appeals) Who

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)

…ssessees by the aforesaid decision of co-ordinate Bench. ITA No.397&398/Ag/2017 In ‘Mr. Madan Mohan Mishra Vs. ITO’ in ITA No. 56/Agr/2016, Akhil 8. Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT’, 115 TTJ 419 (Del) and ‘Parmeshwari Textiles vs. ITO’, 146 Taxmann 38 (Jodhpur), amongst other cases, under similar circumstances, penalties have been deleted. 9. Having considered the rival submissions in the light of material facts available on record, we find that the issue involved in the present appeals is squarely covered in favour of the assessee by the decision of Co-ordinate Bench in the case of ‘Mr. Ma…

Mr. Madan Mohan Mishra, Mathura vs. I.T.O.3(2), Mathura

In the result, the appeal is allowed

ITA 56/AGR/2016[2009-10]Status: DisposedITAT Agra21 Dec 2017AY 2009-10

Bench: Shri A. D. Jain

Section 143(3)Section 144Section 271(1)(b)

…s, that the compliance to the notices could not initially be made. The assessee was, thus, prevented by reasonable and sufficient cause. In ‘Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT’, 115 4. TTJ 419 (Del) and ‘Parmeshwari Textiles vs. ITO’, 146 Taxmann 38 (Jodhpur), amongst other cases, under similar circumstances, penalties have been deleted. 5. In view of the above, the penalty imposed on the assessee is deleted. I.T.A No. 56/Agra/2016 3 6. In the result, the appeal is allowed. Order pronounced in the open court on 21/12/2017. (A.D. JAIN) JUDICIAL MEMBER Dated 21 /12/2017 *AKV*…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result both the appeals of the assessee are allowed

ITA 6425/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Feb 2017AY 2006-07

Bench: Shri N.K. Saini & Smt. Beena A Pillai & Assessment Year:- 2006-07 Sh. Shyam Sunder Jindal Vs. Acit, Central Circle 30 12 A, Green Avenue New Delhi Sector D, Pocket 3 Vasant Kunj New Delhi 110 070 Pan: Aagpj 0184 N

For Appellant: Shri Rupesh Jain, AdvFor Respondent: Sh. A.K.Sharma, Sr. D.R
Section 132Section 139Section 142(1)Section 271Section 271(1)(b)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “G” NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER & Assessment Year:- 2006-07 Sh. Shyam Sunder Jindal vs. ACIT, Central Circle 30 12 A, Green Avenue New Delhi Sector D, Pocket 3 Vasant Kunj New Delhi 110 070 PAN: AAGPJ 0184 N (Appellant) (Respondent) Appellant by : Shri Rupesh Jain, Adv. Respondent by : Sh. A.K.Sharma, Sr. D.R. O R D E R PER N.K. SAINI, ACCOUNTANT MEMBER These two appeals filed by the assessee are directed against separate orders each dated 22.9.2015 by the Ld.CIT(A)-30, New Delhi pertaining…

Parmeshwari Textiles 16 v. ITO (146 Taxmann 38) — Cited in 11 Judgments | BharatTax