Income Tax Appellate Tribunal - Delhi
Meeta Gutgutia, New Delhi vs Acit, New Delhi on 20 April, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : B : NEW DELHI
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
AND
SHRI H.S. SIDHU, JUDICIAL MEMBER
ITA Nos.2252 to 2256/Del/2015
Assessment Years : 2000-01 to 2004-05
Meeta Gutgutia, Vs. ACIT,
J-238, Sainik Farms, Central Circle-19,
New Delhi. New Delhi.
PAN: AFDPG2774B
(Appellant) (Respondent)
Assessee By : Shri Ridhi Karan Aggarwal, CA
Department By : Shri B.R. Mishra, Sr. DR
Date of Hearing : 19.04.2018
Date of Pronouncement : 20.04.2018
ORDER
PER R.S. SYAL, VP:
These five appeals filed by the assessee arise out of the orders passed by the CIT(A) confirming the penalty imposed by the Assessing Officer u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the assessment years 2000-01 to 2004-05. Since some of the issues ITA Nos.2252 to 2256/Del/2015 raised in these appeals are common, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. Assessment Years 2000-01 to 2003-04
2. We have heard both the sides and perused the relevant material on record. It is seen that the penalty imposed by the Assessing Officer has been confirmed in the orders under challenge with reference to certain additions made in the assessment order. The assessee agitated such additions before the Tribunal. Vide order dated 13.05.2016 in ITA Nos.2409 to 2413/Del/2012 etc., the Tribunal has dismissed all the appeals filed by the Department and allowed all the appeals filed by the assessee. A copy of such order has been placed on record. The Revenue's further appeals came to be dismissed by the Hon'ble High Court, a copy of which has also been placed on record. In view of the fact that the very foundation of penalty, being the additions made in the quantum, ceases to exist, there can be no question of any penalty thereon.
3. In the result, the four appeals are allowed.
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ITA Nos.2252 to 2256/Del/2015 Assessment Year 2004-05.
4. This penalty was imposed, again, with reference to certain additions. The assessee challenged the additions before the Tribunal. Vide the same order dated 13.05.2016, the Tribunal dismissed the appeal of the assessee for non-prosecution. It is borne out from the impugned order that the ld. CIT(A) dismissed the assessee's appeal in limine for want of attendance. It is a settled legal position that CIT(A) has no power to dismiss an appeal in limine. Even if the assessee does not participate in the proceedings, he is supposed to decide the appeals on merits. Since the impugned order has been passed dismissing the appeal in limine, we set aside the same and remit the matter to the file of the ld. CIT(A) for deciding this appeal afresh on merits as per law, after allowing a reasonable opportunity of being heard to the assessee.
5. In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 20.04.2018.
Sd/- Sd/-
[H.S. SIDHU] [R.S. SYAL]
JUDICIAL MEMBER VICE PRESIDENT
Dated, 20th April, 2018.
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ITA Nos.2252 to 2256/Del/2015
dk
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.
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