TMI Blog2016 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... 99 - ITAT JAIPUR] is squarely applicable in the case of the assessee, wherein it has been held that the decision of Mumbai ITAT Bench in the case of Bhagwansingh Shriramsingh L/H Dinesh Bhagwan Singh vs. ITO (2006 (5) TMI 270 - ITAT MUMBAI ) is squarely applicable as any sum referred in section 159(1) does not include the penalty proceedings on the legal representative u/s 159(2) of the Act. Therefore, penalty imposed on legal heir is not justified. Accordingly, we reverse the order of the ld. CIT (Appeals). - Decided against revenue - ITA No. 13/JP/2014 - - - Dated:- 25-8-2016 - Shri Kul Bharat, JM And Shri Vikram Singh Yadav, AM Assessee by : Shri Mukesh Khandelwal (C.A) Revenue by : Shri Raghuvir Singh Dagur (Addl.CIT) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions :- Shri Kishan Agarwal vs. DCIT, Sikar (ITA No. 69/JP/2013 of ITAT Jaipur.) Bhagwansingh Shriramsingh L/H Dinesh Bhagwan Singh vs. ITO (ITA No. 1560-1565/Mum/2004 of ITAT Mumbai Bench) CIT vs. Cebon India Ltd. 347 ITR 583 (P H) Aninash V. Vyas vs. ITO ITA No. 3538 3539/Mum/2010 (ITAT Mumbai) CIT vs. Dalumal Shyamumal 276 ITR 62 (MP) ITO vs. Sikander Lal Jain 45 SOT 113 (Agra TM) Vinod C. Gandhi, LH of Late Chandrakant A. Gandhi vs. ACIT 10 TMI 477 (ITAT Ahmedabad) However, the ld. CIT (A) impleaded the legal heir in his order passed under section 250. It was contended that the issue of notice itself on 14.10.2010 was also against a dead person. Hence the entire proceedings are nullity in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) the additions are based on mere rejection of explanation. It is quite evident that penalty has been earned for concealment of income or furnishing inaccurate particulars of income. In other words, the element of penalty is linked with the contumacious conduct on the part of the assessee. Penalties are different and distinct in nature than tax. While taxes are the price paid for buying civilization, penalties are levied for the contumacious conduct of the wrong doer who is deceased in the case before us. Taking into account all the facts and circumstances of the case, we consider it appropriate to cancel the impugned penalties. We order accordingly. Since the appeals are decided on peculiar facts of the case, the decision may not be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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