The ITO, Ward-2(3), AMRELI V. Shri Khimjibhai Devshibhai Kathrotiya, AMRELI

ITA 126/RJT/2011

• Counselvise Citation: 12624914 RSA 2011
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1997-1998
• Appeal Filed On: 12-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: J C RANPURA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.126/RJT/2011 (ASSESSMENT YEAR 1997-98) ITO, WD.2(3) VS SHRI KHIMJIBHAI DEVSHIBHAI AMRELI KATHROTIYA, PRATAP PARA AMRELI PAN : ATWPK5193R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MK SINGH RESPONDENT BY: SHRI JC RANPURA DATE OF HEARING : 30-08-2011 DATE OF PRONOUNCEMENT : -09-2011 O R D E R PER N.R.S. GANESAN, JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A)-XXI, AHMEDABAD DATED 03-02-2011 AND PERTAINS TO ASSESSME NT YEAR 1997-98. 2. WE HAVE HEARD SHRI MK SINGH, THE LD.DR AND SHRI JC RANPURA, THE LD.REPRESENTATIVE FOR THE ASSESSEE. 3. THE ASSESSING OFFICER LEVIED PENALTY U/S 271(1)( C) OF THE ACT. HOWEVER, ON APPEAL BY THE ASSESSEE, THE CIT(A) FOUND THAT THE Q UANTUM ADDITION MADE BY THE ASSESSING OFFICER WAS SET AIDE BY THIS TRIBUNAL AND REMANDED BACK THE MATTER FOR RE-CONSIDERATION DE NOVO. ACCORDINGLY THE CIT(A) D ELETED THE PENALTY. ADMITTEDLY, THE QUANTUM ADDITION MADE BY THE ASSESS ING OFFICER WAS SET ASIDE BY THIS TRIBUNAL AND THE MATTER WAS REMANDED BACK TO T HE FILE OF THE ASSESSING ITA NO.53/RJT/2011 2 OFFICER FOR RECONSIDERATION. THIS PENALTY WAS LEVI ED BY THE ASSESSING OFFICER ON THE BASIS OF THE ADDITION MADE IN THE ORIGINAL ORDE R. THE ORIGINAL ORDER WAS SET ASIDE BY THE TRIBUNAL AND IT IS NO LONGER IN EXISTE NCE. SINCE THE ADDITION MADE BY THE ASSESSING OFFICER WAS SET ASIDE, THE PENALTY LE VIED BY THE ASSESSING OFFICER HAS NO LEG TO STAND. THEREFORE, IN OUR OPINION, TH E CIT(A) HAS RIGHTLY DELETED THE PENALTY. WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF LOWER AUTHORITY. ACCORDINGLY THE SAME IS CONFIRMED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09-09-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 09 TH SEPTEMBER, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-XXI, AHMEDABAD 4. THE CIT-III, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT