Itxa/2377/2013 Of The Comissiner Of Income Tax-Iv v. Honeywell Automation India Limited

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2377 OF 2014 The Commissioner of Income Tax-IV..Appellant -Versus-Honeywell Automation India Limited ..Respondent ........... Mr. Tejveer Singh for the Appellant.Mr. Nishat Thakkar a/w Ms. Megha Bansal i/b. PDS Legal for the Respondent. ........... CORAM: S.C. DHARMADHIKARI AND A.A. SAYED, JJ. DATE :- 5[th] DECEMBER, 2014 P.C.: Having heard Mr. Tejveer Singh, learned counsel, appearing on behalf of the Revenue in support of this appeal and Mr. Thakkar, learned counsel, appearing for the Assessee, by consent of both the parties, we take up this Appeal for admission though it is listed for directions. 2]We have perused para 14 of the Tribunal's order which is pronounced on 8th May, 2013. The Tribunal's order allows Income Tax Appeal No.102/PN/2009 which is an Appeal of the Assessee. That is directed against the order dated 7[th] November, 2008 which was passed by the Commissioner of Income Tax (Appeals). The Tribunal has decided and 1/3 2 928.itxa2377.13.doc rightly deleted the penalty which was confirmed in the sum of Rs.3,71,25,228/-. 3]The deletion of the penalty is for the reason that all the particulars of the income and which were necessary for the assessment were furnished and being satisfied with the claim, prima facie, that the Tribunal on 10[th] August, 2012 passed an order in Income Tax Appeal No.399 and 400/PN/2007. That is in quantum proceedings. The matter is restored back to the file of the Assessing Officer for a fresh determination. In view thereof, and finding that the ingredients of section 271(1)(c) of the Income Tax Act, 1961 are not attracted nor satisfied that the penalty is deleted. 4]Such an order does not raise any substantial question of law because it cannot be termed as perverse or vitiated by any error of law apparent on the face of the record. 5]Pertinently, we do not find any Appeal being brought by the Revenue when the Tribunal in the same order dealt with another Income Tax Appeal No.1041/PN/2011 relating to the assessment year 1999-2000 and the cross objection of the Assessee vide C. O. No.66/PN/2011. This Appeal of the Revenue was directed against the order of the Commissioner of Income Tax (Appeals)-III, Pune, dated 31[st] December, 2010 which arose from an order dated 17[th] March, 2008 passed by the Assessing Officer under section 271(1)(c) pertaining to assessment year 1999-2000. The penalty imposed to the tune of Rs.1,87,67,480/- was termed as 150% by the Commissioner and he brought it down to 100% of the tax sought to be evaded by the order dated 31[st] December, 2010. The Tribunal in relation to that Appeal and two other Appeals passed this common order and the further paragraphs 16 to 18 of the order under challenge would reveal that the Revenue's Appeals have been dismissed. Though there is a common order and scaling down the penalty which was to this enormous extent, we do not find any Appeal being brought by the Revenue and placed before us. Be that as it may, this only indicates the manner in which the Revenue's officials and their advocates pursue their case and proceed to file them in undue haste which results in further prejudice to the larger public interest. We hope that somebody will pay attention in this regard and apply his mind. Let the copy of this order be placed before the Chief Commissioner of Income Tax and for his attention and necessary action. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) 3/3