Shri Shaileshbhai Kantilal Patel, Ahmedabad V. The DCIT, Circle 6(1), Ahmedabad

ITA 1006/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3643 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-03-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 20-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BEFORE HONBLE HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ( SHAILESHBHAI KANTILAL PATEL 31/32, PANCHAMRUTVASTUVIL BUNGALOWS BESIDE SHUKAN MALL SCIENCE CITY ROAD, SOLA AHMEDABAD-380 060 ./ ./ PAN/GIR NO. ( / APPELLANT ASSESSEE BY REVENUE BY DATE OF HEARING DATE OF PRONOUNCEMENT MANOJ KUMAR AGGARWAL 1. IN THE PRESENT APPEAL, THE ASSESSEE IS CONTESTING L EVY OF PENALTY OF RS.9.54 LACS U/S 271(1)(C) FOR AY 2007 APPELLATE AUTHORITY VIDE IMPUGNED ORDER DATED EX-PARTE ORDER. IT IS AN ADMITTED POSITION THAT QUANTUM ADDITIONS AGAINST WHICH THE PENALTY HAS BEEN LEVIED HAS TRIBUNAL TO THE FILE OF LD. AO FOR FRESH ADJUDICATI ON VIDE ITA SHAILESHBHAI KANTILAL PATEL ASSESSMENT YEAR : 2007 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD HONBLE SHRI MAHAVIR PRASAD, SHRI MANOJ KUMAR AGGARWAL, AM ITA NO.1006/AHD/2018 / ASSESSMENT YEAR: 2007- 08 SHAILESHBHAI KANTILAL PATEL PANCHAMRUTVASTUVIL BUNGALOWS SCIENCE CITY ROAD, SOLA / VS. DCIT - CIRCLE - 6(1) R.NO.11 6,NARAYAN CHAMBERS NEHRU BRIDGE CORNER ASHRAM ROAD AHMEDABAD 380 009 PAN/GIR NO. AHQPP-8543-C APPELLANT ) : ( / RESPONDENT ASSESSEE BY : SHRI PRITESH SHAH- LD. AR REVENUE BY : SHRIN.K.GOEL-LD.DR / DATE OF HEARING : 04/03/2020 / DATE OF PRONOUNCEMENT : 04/03/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) IN THE PRESENT APPEAL, THE ASSESSEE IS CONTESTING L EVY OF PENALTY OF RS.9.54 LACS U/S 271(1)(C) FOR AY 2007 - 08 AS CONFIRMED BY LD. FIRST APPELLATE AUTHORITY VIDE IMPUGNED ORDER DATED 19/03/2018 WHICH IS AN ADMITTED POSITION THAT QUANTUM ADDITIONS AGAINST WHICH THE PENALTY HAS BEEN LEVIED HAS ALREADY BEEN SET TRIBUNAL TO THE FILE OF LD. AO FOR FRESH ADJUDICATI ON VIDE ITA ITA NO. 1006/AHD/2018 SHAILESHBHAI KANTILAL PATEL ASSESSMENT YEAR : 2007 -08 IN THE INCOME TAX APPELLATE TRIBUNAL MAHAVIR PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM 08 ) 6(1) 6,NARAYAN CHAMBERS NEHRU BRIDGE CORNER 380 009 RESPONDENT ) LD. AR IN THE PRESENT APPEAL, THE ASSESSEE IS CONTESTING L EVY OF PENALTY OF 08 AS CONFIRMED BY LD. FIRST 19/03/2018 WHICH IS AN ADMITTED POSITION THAT QUANTUM ADDITIONS AGAINST BEEN SET -ASIDE BY THE TRIBUNAL TO THE FILE OF LD. AO FOR FRESH ADJUDICATI ON VIDE ITA NO.586/AHD/2016 ORDER DATED 20/12/2019. A COPY OF T HE SAME IS ON RECORD. IN VIEW OF THE SAME, SINCE THE MATTER OF QUANTUM HAS A LREADY BEEN SET- ASIDE BY THE CO PENALTY ALSO STANDS REMITTED BACK TO THE FILE OF LD .AO FOR FRESH ADJUDICATION IN THE LIGHT OF FRESH QUANTUM ASSESSME NT. 2. RESUL TANTLY, THE APPEAL STANDS ALLOWED FOR STATISTICAL P URPOSES. ORDER PR ONOUNCED IN THE OPEN COURT ON SD/- ( MAHAVIR PRASAD !' / JUDICIAL MEMBER AHMEDABAD; D ATED : 04/03/2020 S.S, PS / COPY OF THE ORDER FORWARDED TO 1. / THE APPELLANT 2. / THE RESPONDENT 3. - ( ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./0!!12 , 12 6. 0345 / GUARD FILE // TRUE COPY // SHAILESHBHAI KANTILAL PATEL ASSESSMENT YEAR : 2007 NO.586/AHD/2016 ORDER DATED 20/12/2019. A COPY OF T HE SAME IS ON VIEW OF THE SAME, SINCE THE MATTER OF QUANTUM HAS A LREADY ASIDE BY THE CO - ORDINATE BENCH, THE MATTER OF CONSEQUENTIAL PENALTY ALSO STANDS REMITTED BACK TO THE FILE OF LD .AO FOR FRESH ADJUDICATION IN THE LIGHT OF FRESH QUANTUM ASSESSME NT. TANTLY, THE APPEAL STANDS ALLOWED FOR STATISTICAL P URPOSES. ONOUNCED IN THE OPEN COURT ON 04 /03/2020 SD/ MAHAVIR PRASAD ) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ' / ACCOUNTANT MEMBER 04/03/2020 COPY OF THE ORDER FORWARDED TO : / THE CIT(A) CONCERNED 12 , 67'8' / DR, ITAT, AHMEDABAD // TRUE COPY // / ! !'# , 7 8 / ITAT, ITA NO. 1006/AHD/2018 SHAILESHBHAI KANTILAL PATEL ASSESSMENT YEAR : 2007 -08 NO.586/AHD/2016 ORDER DATED 20/12/2019. A COPY OF T HE SAME IS ON VIEW OF THE SAME, SINCE THE MATTER OF QUANTUM HAS A LREADY ORDINATE BENCH, THE MATTER OF CONSEQUENTIAL PENALTY ALSO STANDS REMITTED BACK TO THE FILE OF LD .AO FOR FRESH TANTLY, THE APPEAL STANDS ALLOWED FOR STATISTICAL P URPOSES. /03/2020 SD/ (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AHMEDABAD / BY ORDER, ! (DY./ASSTT.REGISTRAR / ITAT, AHMEDABAD.