Income Tax Appellate Tribunal - Raipur
Assistant Commissioner Of Income Tax, ... vs Manoj Kumar Agrawal, Neora, Raipur on 17 April, 2023
आयकर अपील य अ धकरण यायपीठ रायपरु म।
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER
AND
SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER
M.A. No. 24/RPR/2019
(Arising out of ITA No. 124/RPR/2015)
नधारण वष / Assessment Year : 2005-06
The Assistant Commissioner of Income Tax-1(1),
Raipur (C.G.)
........... आवेदक/Applicant
बनाम / V/s.
M/s. Manoj Kumar Agrawal,
Bazarpara, Neora,
Raipur (C.G.)
PAN : ACIPA5818J
....... यथ / Respondent
Assessee by : Shri R.B Doshi, CA
Revenue by : Shri Piyush Tripathi, Sr. DR
सुनवाई क तार ख / Date of Hearing : 17.03.2023
घोषणा क तार ख / Date of Pronouncement : 17.04.2023
2
ACIT-1(1), Raipur Vs. Shri Manoj Kumar Agrawal
MA No.24/RPR/2019
आदे श / ORDER
PER RAVISH SOOD, JM:
The present miscellaneous application filed by the revenue arises from the order passed by the Tribunal in ITA No.124/RPR/2015 for the A.Y.2005-06 dated 13.08.2018. The revenue has filed the present miscellaneous application stating as under:
"In this regard, it is stated that in this case, the appellate has confirmed the additions made by the A.O. However, the ITAT has deleted the penalty u/s.271(1)(c) of the Act vide order in ITA No.124/RPR/2015 dated 13.08.2018 without considering the facts and circumstances of the case merely on the basis of non-striking of inappropriate word in the notice issued u/s.274 r.w.s. 271(1)(c) of the Act while the A.O has clearly mentioned the fact in the assessment order that the assessee has concealed his income as well as the assessee could not furnish any explanation before the A.O against the notices.
In view of the above facts and circumstances, it is prayed that the order in ITA No.124/RPR/2015 dated 13.08.2018 for A.Y.2005-06 may please be recalled and suitably rectify u/s.254 of the I.T. Act, as the mistakes is apparent from the record."
2. On a perusal of the contents of the aforesaid miscellaneous application, we find that it is the claim of the revenue that the Tribunal while allowing the appeal of the assessee had failed to consider that the A.O had clearly stated in the body of the assessment order that the penalty proceedings u/s.271(1)(c) were being initiated for "concealment of income" by the assessee. It is, thus, the claim of the revenue that the failure of the Tribunal to consider the aforesaid material fact had rendered its order as suffering from a mistake apparent from 3 ACIT-1(1), Raipur Vs. Shri Manoj Kumar Agrawal MA No.24/RPR/2019 record making it amenable for rectification under sub-section (2) of Section 254 of the Act.
3. At the very outset, we may herein observe that the present application filed by the department is based on misconceived facts. On a perusal of the order of the Tribunal, it is revealed beyond doubt that the penalty imposed by the A.O u/s.271(1)(c) of the Act was quashed for the reason that he had in the body of the "Show Cause Notice"(SCN) issued u/s.274 r.w.s. 271 dated 31.12.2008 failed to strike off the irrelevant default, and thus, not validly put the assessee to notice as regards the default for which penalty was sought to be imposed. As the very basis for filing the present miscellaneous application by the department in no way arises from the observation of the Tribunal, therefore, the same is liable to be dismissed on the said count itself.
4. In the result, miscellaneous application filed by the department being based on misconceived facts is dismissed in terms of our aforesaid observations. Order pronounced under rule 34(4) of the Appellate Tribunal Rules, 1963, by placing the details on the notice board.
Sd/- Sd/-
G D PADMAHSHALI RAVISH SOOD
(ACCOUNTANT MEMBER) (JUDICIAL MEMBER)
रायपरु / RAIPUR ; दनांक / Dated : 17th April, 2023 SB 4 ACIT-1(1), Raipur Vs. Shri Manoj Kumar Agrawal MA No.24/RPR/2019 आदे श क त ल प अ े षत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(Appeals), Bilaspur
4. The Pr. CIT-1, Bilaspur (C.G)
5. वभागीय त न ध, आयकर अपील य अ धकरण,रायपुर बच, रायपुर / DR, ITAT, Raipur Bench, Raipur.
6. गाड फ़ाइल / Guard File.
आदे शानस ु ार / BY ORDER, // True Copy // नजी स चव / Private Secretary आयकर अपील य अ धकरण, रायपुर / ITAT, Raipur.