Yash Educational Society, Ghaziabad vs Department Of Income Tax

Income Tax Appellate Tribunal30 January 2015

CitationITA no. 1817/Del/2013

Ratio decidendi

The rule this decision rests on

Where the assessment order on which a penalty under section 271(1)(c) is founded has been set aside and restored to the Assessing Officer for fresh adjudication, the penalty levied on the basis of that assessment order does not survive, and the penalty appeal must be allowed on that ground.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE INCOME TAX APPELLATE TRIBUNALDELHI BENCHES : "H" NEW DELHIBEFORE SHRI J. SUDHAKAR REDDY, AMAND SHRI C.M. GARG, JMITA no. 1817/Del/2013Assessment Year : 2007-08Yash Educational Society vs. ACIT, Range 2C/o Vinod Kumar Bindal & Co. CA GhaziabadShiv Sushil BhawanD 219, Vivek Vihar Phase INew DelhiPAN: AAAAY0452HANDITA No.2818/Del/2013Assessment Year 2007-08JCIT, Range 2 vs. Yash Educational SocietyGhaziabad Ghaziabad(Appellant) (Respondent)Appellant by:- Shri Shiv Kumar Arora, C.A.Respondent by:- Shri J.P.Chandrakar, Sr.D.R.ORDERPER J.SUDHAKAR REDDY, AM

These are Cross Appeals and are directed against the order dated 25.02.2013 pertaining to the AY 2007-08.

2. None appeared on behalf of the assessee. A letter was filed on behalf of the assessee stating that in the quantum proceedings, the Tribunal, in ITA 836/Del/2011 order dt. 6.9.2013, remanded the matter back to the AO for fresh adjudication in accordance with law and thus the penalty levied, based on the addition made in the assessment order, no longer survives.

3. The Ld.D.R. filed a copy of the order of the Tribunal in ITA no.836/Del/2011.

4. After hearing the Ld.D.R., we find that the Tribunal has restored the issue back to the file of the AO to decide the issue de novo, after providing reasonable opportunity of being heard to the assessee. Thus the assessment order based on which the penalty has been levied does not ITA No.1817/Del/2013 & ITA 2818/Del/2013 AY: 2007-08 Yash Educational Society

survive. Hence the penalty levied u/s 271(1)(c ) based on this assessment order also does not survive. Hence we allow the appeal of the assessee and dismiss the appeal of the Revenue.

5. In the result assessee's appeal is allowed and Revenue's appeal stands dismissed.

Decision pronounced in the open Court on 30th January, 2015.

Sd/- Sd/-

(C.M. GARG) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated : 30th January, 2015

· Manga

Copy forwarded to: - 1. Appellant : 2. Respondent : 3. CIT 4. CIT(A) 5. DR, ITAT

By Order

Assistant Registrar

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