The ITO, Ward-4, Mehsana V. Shri Pareshbhai B. Patel, Ahmedabad

ITA 1201/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6121 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 09-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 1201/AHD/2016 (ASSESSMENT YEAR: 2007-08) INCOME TAX OFFICER, WARD- 4, MEHSANA V/S SHRI PARESHBHAI B. PATEL, 8- A, PANCHVILLA BUNGALOWS, OPP: LADLI MARRIAGE HALL, MEMNAGAR, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: ABXPP3071C APPELLANT BY : SHRI KEYUR PATEL, SR. D.R . RESPONDENT BY : SHRI DHIREN SHAH, A.R. ( )/ ORDER DATE OF HEARING : 07 -02-201 8 DATE OF PRONOUNCEMENT : 12 -02-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A)-7, AHMEDABAD DATED 18.02.2016 PERTAINING TO A.Y. 2007- 08. ITA NO. 1201 /AHD/2016 . A.Y. 2007-08 2 2. THE SOLITARY GRIEVANCE OF THE REVENUE IS THAT THE L D. CIT(A) ERRED IN DELETING THE PENALTY IMPOSED BY THE A.O. AMOUNTING TO RS. 37,21, 150/- LEVIED U/S. 271(1)(C) OF THE ACT. 3. THE ROOTS FOR THE LEVY OF PENALTY LIE IN THE ASSESS MENT ORDER DATED 31.12.2010 FRAMED U/S. 153A R.W.S. 143(3) OF THE ACT. 4. IN THE QUANTUM ASSESSMENT PROCEEDINGS, THE FIRST AP PELLATE AUTHORITY HAS CONFIRMED THE ADDITIONS OF RS. 1.03 CRORES AND RS. 8 LACS. THE MATTER TRAVELLED UP TO THE TRIBUNAL AND THE TRIBUNAL VIDE ORDER DATE D 29.10.2015 IN IT(SS)A NOS. 541 & 542/AHD/2011 AND 564 TO 567/AHD/2011 HAS DELETED THE QUANTUM ADDITIONS. 5. SINCE THE QUANTUM ADDITIONS HAVE BEEN DELETED THE V ERY BASIS FOR THE LEVY OF PENALTY IS REMOVED, THE FIRST APPELLATE AUTHORITY H AS FOLLOWED THE ORDER OF THE TRIBUNAL VIDE DELETING THE PENALTY SO LEVIED. THERE FORE, NO INTERFERENCE IS CALLED FOR. 6. APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 12 - 02- 20 18 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 12 /02/2018 RAJESH COPY OF THE ORDER FORWARDED TO: -