The DCIT, Circle-1, Ahmedabad V. M/s. Amol Dicalite Ltd., Ahmedabad

ITA 1324/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7973 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 14-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA NO. 1324/AHD/2015 WITH CO NO. 107/AHD/2015 (ASSESSMENT YEAR: 2008-09) DCIT, CIR. 1(1)(1), A WING, ROOM NO. 309, 3 RD FLOOR, PRATYAKSHA KAR BHAVAN, AMBAWADI, AHMEDABAD-380015 APPELLANT VS. M/S. AMOL DICALITE LTD., 301, AKSHAY, 53 SHRIMALI SOCIETY, NAVRANGPURA, AHMEDABAD 380009 RESPONDENT/CROSS OBJECTOR PAN: AABCA2807K /BY REVENUE : SHRI ROOPCHAND, SR. D.R. /BY ASSESSEE : WRITTEN SUBMISSION /DATE OF HEARING : 08.12.2017 /DATE OF PRONOUNCEMENT : 18.12.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS REVENUES APPEAL AND ASSESSEES CROSS OBJECTIO N FOR ASSESSMENT YEAR 2008-09 EMANATE FROM THE CIT(A)-1, AHMEDABADS ORDE R DATED 23.02.2015 IN CASE NO. CIT(A)-VI/DCIT.CIR.1/117/2013-14, DELETING PENA LTY OF RS.45,49,295/- AS IMPOSED IN ORDER DATED 18.03.2013 PERTAINING TO QUA NTUM ISSUE OF COMMISSION DISALLOWANCE OF RS.1,26,63,364/-, IN PROCEEDINGS U /S. 271(1)(C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 1324/AHD/15 WITH CO NO. 107/AHD/15 [DCIT VS. M/S. AMOL DICALITE LTD.] A.Y. 2008-09 - 2 - 2. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES B EHEST. IT HAS PLACED ON RECORD ITS WRITTEN SUBMISSION DATED 28.10.2017 ALON G WITH THIS TRIBUNALS QUANTUM ORDER IN ITA NO.3103/AHD/2011 DATED 17.10.2014 REMI TTING THE SAID COMMISSION ISSUE BACK TO THE ASSESSING OFFICER FOR AFRESH ADJU DICATION. IT THEREFORE PLEADS THAT THE REVENUES INSTANT PENALTY APPEAL MUST ALSO FOLL OW THE SUIT. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT DISPUTE ALL TH ESE LEGAL DEVELOPMENTS. WE THEREFORE RESTORE THE INSTANT PENALTY ISSUE AS WELL BACK TO THE ASSESSING OFFICER FOR AFRESH ADJUDICATION AFTER FINALIZING CONSEQUENTIAL QUANTUM PROCEEDINGS. THE ASSESSEES CROSS OBJECTION SUPPORTING THE CIT(A)S ORDER IS ACCORDINGLY RENDERED INFRUCTUOUS. 3. THE REVENUES APPEAL ITA NO.1324/AHD.2015 IS ACC EPTED FOR STATISTICAL PURPOSES WHEREAS ASSESSEES CO NO.107/AHD/2015 IS D ISMISSED AS RENDERED INFRUCTUOUS. ORDERED ACCORDINGLY. [PRONOUNCED IN THE OPEN COURT ON THIS THE 18 TH DAY OF DECEMBER, 2017.] SD/- SD/- ( PRADIP KUMAR KEDIA ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL M EMBER AHMEDABAD: DATED 18/12/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0