Case Number: ITA 1746/DEL/2020
Appellant: DCIT Circle-2(1), Ghaziabad
Respondent: Brijesh Singh Rawat, Ghaziabad
Assessment Year: 2014-15
Case Filed On: 2020-10-21
Order Type: Final Tribunal Order
Date of Order: 2023-09-25
Pronounced On: 2023-09-25
This case involves an appeal filed by the DCIT Circle-2(1), Ghaziabad against Brijesh Singh Rawat of Ghaziabad for the assessment year 2014-15. The appeal concerns the confirmation of penalties under Section 271(1)(c) of the Income Tax Act, 1961.
The primary issues in the appeals were the confirmations of the penalties under Section 271(1)(c) of the Income Tax Act for concealment of income. The case also involved a cross-objection by the assessee.
The Revenue, represented by Shri Kanav Bali, Sr. D.R., argued that the CIT(A)-1, Noida, who passed the order, did not have jurisdiction over the case. It was emphasized that any order passed without the necessary jurisdiction is non-est and cannot be upheld.
The respondent, represented by Shri Bhimanshu Kansal, Adv., argued against the penalty but did not contest the jurisdictional issue raised by the Revenue.
The ITAT, comprising Judicial Member Shri Challa Nagendra Prasad and Accountant Member Shri Pradip Kumar Kedia, reviewed the case records and the arguments presented. Key findings included:
The ITAT found the Revenue’s plea valid and remitted the case back to the CIT(A) for fresh adjudication on the grounds of lack of jurisdiction and delayed communication of the order. The appeal by the Revenue was allowed for statistical purposes.
This case highlights the importance of jurisdiction in tax proceedings and adherence to procedural guidelines. It underscores that orders passed without proper jurisdiction and delayed communication can lead to the setting aside of such orders for fresh adjudication.
Order pronounced in the open court on 25/09/2023 by Judicial Member Shri Challa Nagendra Prasad and Accountant Member Shri Pradip Kumar Kedia.
DCIT Circle-2(1), Ghaziabad vs. Brijesh Singh Rawat – 2014-15 – Appeal on Penalty Order
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