Commissioner of Income-tax (TDS), Hyderabad v. Country Club India Limited - 2015-LL-0129-58

Citation	2015-LL-0129-58
Appellant Name	Commissioner of Income-tax (TDS), Hyderabad
Respondent Name	Country Club India Limited
Court	HIGH COURT OF HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
Relevant Act	Income-tax
Date of Order	29/01/2015
Judgment	View Judgment
Keyword Tags	waiver of penalty • question of law
Bot Summary:	We have heard Mr.B.Narasimha Sarma, learned counsel for the appellant revenue. After hearing him and going through the impugned judgment and order of the learned Tribunal, we thought it fit to admit these appeals on the following suggested question of law and dispose of the same by this common judgment. In the facts and circumstances of the case, whether the Hon ble Tribunal is correct in law in deleting the penalty imposed under Section 272A(2) of the Income Tax Act 1961 with a finding that it is not a fit case for imposing of the said penalty We have seen the discussion and findings of the learned Tribunal in the impugned judgment and order and it appears that the learned Tribunal after noting the fact, waived the penalty, but it has not mentioned, whether on the facts and circumstances of the case, penalty can be waived totally or not and whether it had a power to do so in the peculiar facts and circumstances of the case or not. In the absence of any such discussion, we think that full waiver of penalty of huge amount cannot be accepted. We therefore set aside the impugned judgment and order of the Tribunal. We direct the Tribunal to decide the questions as indicated in our order. This exercise shall be done within a period of three months from the date of communication of this order.

HIGH COURT OF JUDICATURE AT HYDERABAD FOR STATE OF TELANGANA AND STATE OF ANDHRA PRADESH PRESENT HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NOs.666 AND 667 OF 2014 DATED:29.1.2015 Between: Commissioner of Income Tax (TDS) I.T. Towers, A.C. Guards Hyderabad Appellant And M/s. Country Club India Limited H.No.:6-3-1219, Begumpet Hyderabad Respondent HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NOs.666 AND 667 OF 2014 COMMON JUDGMENT: (per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) Pre-admission notice has already been issued in these appeals. We have heard Mr.B.Narasimha Sarma, learned counsel for appellant revenue. After hearing him and going through impugned judgment and order of learned Tribunal, we thought it fit to admit these appeals on following suggested question of law and dispose of same by this common judgment. In facts and circumstances of case, whether Hon ble Tribunal (ITAT) is correct in law in deleting penalty imposed under Section 272A(2) (k) of Income Tax Act 1961 with finding that it is not fit case for imposing of said penalty? We have seen discussion and findings of learned Tribunal in impugned judgment and order and it appears that learned Tribunal after noting fact, waived penalty, but it has not mentioned, whether on facts and circumstances of case, penalty can be waived totally or not and whether it had power to do so in peculiar facts and circumstances of case or not. In absence of any such discussion, we think that full waiver of penalty of huge amount cannot be accepted. We therefore set aside impugned judgment and order of Tribunal. We direct Tribunal to decide questions as indicated in our order. This exercise shall be done within period of three months from date of communication of this order. appeals are accordingly allowed. There shall be no order as to costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J 29.1.2015 bnr Commissioner of Income-tax (TDS), Hyderabad v. Country Club India Limited

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