ITA/9/2021
2021 Latest Caselaw 3604 UK

      IN THE HIGH COURT OF UTTARAKHAND
                           AT NAINITAL


     THE HON'BLE THE CHIEF JUSTICE SRI RAGHVENDRA SINGH
                          CHAUHAN

                                    AND

           THE HON'BLE SRI JUSTICE ALOK KUMAR VERMA


                  INCOME TAX APPEAL No.9 OF 2021

                      10th SEPTEMBER, 2021
   Between:

   Principal Commissioner of Income Tax,Dehradun.
                                         ...Appellant.

   and


   Smt. Natasha Jain, 59, Gandhi Road, Dehradun,
   248001 AAMPJ9396A.               ...Respondent


   Counsel for the appellant:              Mr.    H.M.          Bhatia,
                                           Advocate.

   Counsel for the respondent:            None.


   The Court made the following:


ORDER : (per Hon'ble the Chief Justice Sri Raghvendra Singh Chauhan)

          Issue notice to the respondent to show cause as

to why this Appeal should not be admitted on the

following substantial questions of law:-


          "(i) Whether, on the facts and circumstances of
          the cae Hon'ble ITAT has not erred in directing
          the Assessing Officer to delete the penalty
          imposed u/s 271(1)(c) of the Income Tax Act,
          1961 ignoring the fact that in the body of
          Asessment Order dated 26.12.2011 vide which
          the penalty proceedings u/s 271(1)(c) of the
          Income Tax Act, 1961 was initiated, the
          Assessing Officer has categorically mentioned

                                      1
           that 'the assessee has failed to furnish the
          correct particulars of income' and made the
          assessee aware of the leveled charges against
          her.
          2.   Whether, on facts and circumstances of the
          case Hon'ble ITAT has not erred in directing the
          Assessing Officer to delete the penalty imposed
          u/s 271 (1)(c) of the Income Tax Act, 1961
          without appreciating the fact that the Assessing
          Officer imposed penalty u/s 271(1)(c) of the
          Income Tax Act, 1961 vide order dated
          06.02.2014 at Rs. 11,30,352/- holding as
          under:-
               The reply of the assessee is vague and she
          has not given any explanation regarding
          inacccurate particulars filed in the return of
          income and during the assessment proceedings,
          thus resulting in concealment of income by
          claiming false exemption u/s 54/54F....."
               Mention of the above in the body of order
          which tantamount to be stating the clear cut
          allegation against the assessee.
          3.   Whether, the facts and circumstances of the
          case Hon'ble ITAT has not erred in directing the
          Assessing Officer to delete the penalty imposed
          u/s 271 (1)(c) of the Income Tax Act, 1961
          holding that the assessee has not been made
          aware of the charges leveled against her as to
          whether there is concealment of income or
          furnishing    inaccurate   particulars,  without
          appreciating the recent judgment of Hon'ble
          Bombay High Court in the case Ventura Textiles
          Ltd. Vs. CIT in ITA NO. 958 of 2017."




                  _____________________________
                  RAGHVENDRA SINGH CHAUHAN, C.J.



                                   ___________________
                                   ALOK KUMAR VERMA, J.

Dt: 10th September, 2021 Rathour