Shri Bhojraj P. Luhana L/h of late Khushbuben R.Manwani, Anand V. The Income Tax Officer,Ward-1, Anand

ITA 1167/AHD/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7147 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 05-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

SMC-ITA NO. 1167/AHD/2015 LATE KHUSHUBEN R MANWANI VS. ITO ASSESSMENT YEAR: 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT ] ITA NO. 1167/AHD/2015 ASSESSMENT YEAR : 2008-09 LATE KHUSBUBEN R MANWANI ............A PPELLANT L/H. BHOJRAJ P LUHANA, C/O. JAY AMBEY TRADING CO., 19, MARKET YARD, SARDAR GUNJ, A ANAND 388 001 [PAN : AOBPM 7177 H] VS. INCOME TAX OFFICER ..... .......................RESPONDENT WARD-1, ANAND APPEARANCES BY: ARTI N SHAH, FOR THE APPLICANT ARVIND KUMAR, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 20.02.2019 DATE OF PRONOUNCING THE ORDER : 01.04.2019 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED LEARNED CIT(A)S ORDER DATED 27 TH FEBRUARY 2015, UPHOLDING PENALTY OF RS.3,03,171/- IMPOSED UPON THE APPELLANT UNDER SECTION 271(1)(C) OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2008-09. 2. WHEN THE APPEAL WAS CALLED OUT FOR HEARING, LEAR NED REPRESENTATIVES FAIRLY ACCEPTED THAT THE ISSUE IN APPEAL IS COVERED, IN FA VOUR OF THE ASSESSEE, BY SEVERAL DECISIONS OF THIS TRIBUNAL, INCLUDING IN THE CASES OF SRIKISHAN AGARWAL VS. DCIT [(2016) 48 ITR (T) 548 (JAIPUR)] AND ITO VS. VP SHA RMA [(2016) 154 TAXMAN 34 (DEL) MAG], INASMUCH AS PENALTY UNDER SECTION 271(1 )(C) CANNOT BE IMPOSED ON THE LEGAL HEIR. LEARNED DEPARTMENTAL REPRESENTATIVE NE VERTHELESS RELIED UPON THE STAND OF THE AUTHORITIES BELOW. 3. I HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED APPLICABLE LEGAL POSITION IN THE LIGHT O F FACTS ON RECORD. 4. I FIND THAT THE ASSESSEE, LATE KHUSBUBEN R MANWA NI, HAD PASSED AWAY ON 04.09.2009, WHEREAS THE IMPUGNED PENALTY ORDER WAS FRAMED ON THE LEGAL HEIR ON SMC-ITA NO. 1167/AHD/2015 LATE KHUSHUBEN R MANWANI VS. ITO ASSESSMENT YEAR: 2008-09 PAGE 2 OF 2 09.12.2013. CLEARLY, THEREFORE, THE IMPUGNED PENAL TY ORDER IS INHERENTLY BAD IN LAW, AND THE JUDICIAL PRECEDENTS RELIED UPON BY THE APPE LLANT SUPPORT THAT POSITION. I, THEREFORE, DELETE THE IMPUGNED PENALTY OF RS.3,03,1 71/-. 5. IN THE RESULT, THE APPEAL IS ALLOWED IN THE TERM S AND FOR THE REASONS SET OUT ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 1 ST APRIL, 2019. SD/- PRAMOD KUMAR (VICE PRES IDENT) AHMEDABAD, THE 1 ST DAY OF APRIL, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ...... ORDER PREPARED AS PER 2 PAGES MANUSCRIPTS OF HONBLE VP..01.04.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: . 01.04.2019.......... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 01.04.2019... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 01.04.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 01.04.2019.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......