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Income Tax Appellate Tribunal - Delhi

S.K. Gupta, New Delhi vs Addl. Dit (Inv.), New Delhi on 23 February, 2018

            IN THE INCOME TAX APPELLATE TRIBUNAL
                  DELHI BENCH 'G', NEW DELHI

          BEFORE SH. G.D.AGARWAL, PRESIDENT
           AND SH. KUL BHARAT, JUDICIAL MEMBER
            ITA No. 6287/Del./2013 : Asstt. Year : 2012-13


S.K.Gupta                       Vs       Addl. DIT (Inv.)
C-10, Shopping Complex,                  Unit-II
Nimri Colony, Ashok Vihar,               New Delhi
Phase-IV, New Delhi
PAN : ACGPG1703Q
(APPELLANT)                              (RESPONDENT)

                 Appellant by : Sh. P.S.Sharda, Adv.
             Respondent by : Sh. Kaushlendra Tiwari, Sr. DR


Date of Hearing : 22.02.2018             Date of Pronouncement : 23.02.2018

                                  ORDER

PER KULBHARAT, J.M.

This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals) - XXII, New Delhi dated 25.09.2013 pertaining to assessment year 2012-13.

2. The assessee has raised following grounds of appeal :-

"The Learned CIT(A) has eared in law and in facts in upholding the penalty imposed in the instant case u/s 272A(1)(c) of the Act.

Relief Claimed A. The impugned order be cancelled and the penalty imposed by the Learned ADDL. DIT (Inv.) Unit-II, New Delhi be cancelled as well;

B. Such other or further relief as deemed fit just and proper by this Hon'ble Tribunal in view of the facts and circumstances of the case be allowed in favour of the Appellant."

3. Briefly stated the facts are that tax evasion petition was received. For the purpose of making investigation in respect of the tax evasion petition, summon u/s 131 of the Income Tax Act was issued to the assessee. Subsequently, the assessing officer imposed a penalty of Rs. 10,000/- u/s 272A(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as the "Act"). For non compliance of the summon u/s 131 of the Act. Against this, the assessee preferred an appeal before the CIT(A) who after considering submissions confirmed the penalty. Now the assessee is further appeal before this Tribunal.

4. The only effective ground is against confirmation of penalty by the ld. CIT(A) of Rs. 10,000/-. Ld. Counsel for the assessee submitted that the authorities below were not justified imposing the penalty and confirming the same. He submitted that the authorities ought to have liberal approach. He submitted that the assessee, in fact, sought adjournment on the date when the summon was issued. On the contrary, Ld. DR opposed the submission and supported the orders of authorities below.

5. We have considered the rival contentions and perused the material available on record. After considering the totality of the facts and more particularly, when the assessee sought adjournment. In our view, the authorities below ought to have taken a liberal approach. We, therefore, deem it proper under the facts of the present case to delete the penalty.

5. In the result, ground raised in the appeal is allowed.

(Order Pronounced in the Open Court on 23/02/2018).

             Sd/-                                           Sd/-
      (G.D.AGARWAL)                                  (KUL BHARAT)
         PRESIDENT                                  JUDICIAL MEMBER

Dated: 23 / 02/2018
*BINITA*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
                                             ASSISTANT REGISTRAR

                                                      Date     Initial
1.     Draft dictated on                          22.02.2018
2.     Draft placed before author                 22.02.2018

3. Draft proposed & placed before the second member

4. Draft discussed/approved by Second Member.

5. Approved Draft comes to the Sr.PS/PS

6. Kept for pronouncement on 23.02.2018

7. File sent to the Bench Clerk

8. Date on which file goes to the AR

9. Date on which file goes to the Head Clerk.

10. Date of dispatch of Order.