{"id":89098,"date":"2011-11-15T00:00:00","date_gmt":"2011-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-15-november-2011"},"modified":"2017-10-21T00:44:24","modified_gmt":"2017-10-20T19:14:24","slug":"commissioner-vs-unknown-on-15-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-15-november-2011","title":{"rendered":"Commissioner vs Unknown on 15 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 15 November, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1672\/2010\t 3\/ 3\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1672 of 2010\n \n\n\n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nPRARTHANA\nCONSTRUCTION (P) LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANSH BHATT, SR COUNSEL \nfor\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 15\/11\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Revenue<br \/>\n\tis in appeal against the judgement of the Tribunal dated 22.2.2010<br \/>\n\traising following question for our consideration :\n<\/p>\n<p>&#8220;Whether<br \/>\n\tthe Appellate Tribunal is right in law and on facts in restricting<br \/>\n\tthe penalty levied u\/s140A(3) r.w.s. 221 to Rs.15,20,737\/-?\n<\/p>\n<p>Issue<br \/>\n\tpertains to penalty under Section 221 of the Income Tax Act, 1961.<br \/>\n\tFacts are not in dispute. Assessee had paid self assessment tax in<br \/>\n\ttime. Proceedings were therefore, carried on by the Assessing<br \/>\n\tOfficer for penalty under Section 221 of the Act. Against the total<br \/>\n\tprincipal tax demand of Rs.58.87 lakhs, he imposed penalty of Rs.30<br \/>\n\tlakhs. Ultimately, the Tribunal though found that assessee was in<br \/>\n\tdefault and that therefore, penalty under Section 221 of the Act was<br \/>\n\tleviable, was of the opinion that penalty of Rs.30 lakhs was<br \/>\n\texcessive. Tribunal thereupon reduced penalty by providing formula<br \/>\n\tto impose penalty at the rate of 15% per annum for every month of<br \/>\n\tdefault till actual payment.\n<\/p>\n<p>Counsel<br \/>\n\tfor the Revenue submitted that the Tribunal seriously erred in<br \/>\n\tinterfering with the order of the Assessing Officer. Under Section<br \/>\n\t221 of the Act, the Assessing Officer had discretion to impose<br \/>\n\tpenalty upto maximum of 100% of the principal tax due. He submitted<br \/>\n\tthat Tribunal without valid reasons interfered with such exercise of<br \/>\n\tdiscretion by the Assessing Officer. Counsel further submitted that<br \/>\n\tTribunal has incorporated the order of Section 215, 216 and 217 of<br \/>\n\tthe Income Tax Act in quantifying the penalty to be levied under<br \/>\n\tSection 221 of the Act.\n<\/p>\n<p>It<br \/>\n\tis true that under Section 221 of the Act, penalty amount that can<br \/>\n\tbe levied on assessee in case of default of payment of self assessed<br \/>\n\ttax is upto total principal sum of the tax due. However, there is no<br \/>\n\tminimum prescribed under said section. This however, does not mean<br \/>\n\tthat penalty can be imposed without proper reason at the rate that<br \/>\n\tAssessing officer may impose. In the present case, as already noted<br \/>\n\tagainst the principal tax of Rs.58.87 lakhs, Assessing Officer<br \/>\n\timposed penalty of Rs.30 lakhs. No reasons were indicated for<br \/>\n\timposing such penalty. On the other hand Tribunal reduced the<br \/>\n\tpenalty by providing that rate should be at the rate of 15% per<br \/>\n\tannum  from the date of default till actual payment for every month<br \/>\n\tor part thereof. Counsel for the Revenue was justified in pointing<br \/>\n\tout that such formula incorporating previsions of Section 215, 216<br \/>\n\tor 217 into penalty proceedings under Section 221 would not be<br \/>\n\tordinarily justified. However, we are of the view that order of<br \/>\n\tTribunal is one quantifying the penalty relating to length of<br \/>\n\tdefault. In thus discretionary exercise of powers by Tribunal, we<br \/>\n\tsee no question of law arising. Tax Appeal is dismissed.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 15 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1672\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1672 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus PRARTHANA CONSTRUCTION (P) LTD &#8211; Opponent(s) ========================================================= Appearance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-89098","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 15 November, 2011 - Free Judgements of Supreme Court &amp; 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