TMI Blog2005 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of section 204 r.w.s. 2(35) were not attracted even when the person as stated in section 203 has to be defined with reference to the provisions of section 194C and section 204?" – held that appeal fails and is dismissed - - - - - Dated:- 10-2-2005 - Judge(s) : A. M. SAPRE., ASHOK KUMAR TIWARI. JUDGMENT The judgment of the court was delivered by A.M. Sapre J.-The decision rendered in this appeal shall govern disposal of the other connected appeal being I.T.A. No. 62 of 1999, as both these appeals are filed against the same respondent/assessee and secondly, both the appeals involve identical point. This is an appeal filed by the Commissioner of Income-tax under section 260A of the Income-tax Act against an order dated Febr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent/assessee. In fact the issue involved in this appeal relates to imposition of penalty on the assessee under section 272A(2)(g) of the Act for non-compliance with section 203 of the Act. In substance, the question that really arises for consideration in this appeal is whether any case is made out for imposition of penalty on the assessee under section 272A(2)(g) ibid for alleged breach of the provisions of section 203 of the Act. In the opinion of the Assessing Officer and the Commissioner of Income-tax (Appeals), a case for imposition of penalty is made out whereas in the opinion of the Tribunal it was not and hence, the order imposing penalty was set aside giving rise to filing of this appeal by the Commissioner of Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, a fit case where no penalty could be levied due to technical/venial breach of a provision of law. [see Hindustan Steel Ltd. v. State of Orissa [1972] 83 ITR 26 (SC)]. Once the penalty on the facts is held not sustainable then in that event, the other legal and technical ground that the same could be raised on a company or any authorised person does not arise for decision. It then becomes academic. In other words, when the assessee has succeeded on the merits of the case then the other question as to whether issuance of notice of penalty to a proper person-namely, to company or officer loses its significance and hence, does not arise for any judicial debate. It is in substance an academic issue calling for no examination. It is for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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