Shri Shashikant J.Patel, Anand V. The Income tax Officer.Ward-4, Anand

ITA 1365/AHD/2009

• Counselvise Citation: 136520514 RSA 2009
• Duration Of Justice: 2 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-09-2011
• Assessment Year: 1986-1987
• Appeal Filed On: 28-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S JHA

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI D.K. TYAGI, JM AND A.K. GARODIA, A.M . SHRI SHASHIKANT J. PATEL, USHA BUILDING, NR. ICICI BANK, MOTA BAZAR, VALLABH VIDYANAGAR. INCOME-TAX OFFICER, WD-4, ANAND. APPELLANT VS. RESPONDENT APPELLANT BY :- SHRI DHIREN SHAH, AR RESPONDENT BY:- SHRI S. S. JHA, SR.DR DATE OF HEARING 8/9/2011 DATE OF PRONOUNCEMENT -9/9/2011. O R D E R PER D.K. TYAGI, JUDICIAL MEMBER . THESE TWO APPEALS ARE FILED BY THE ASSESSEE AGAINS T TWO DIFFERENT ORDERS OF LD. CIT(A) DATED 23.02.2009 AND 20..2.200 9 WHEREIN THE LD. CIT(A) HAS CONFIRMED THE PENALTY LEVIED BY THE AO. SINCE THESE TWO APPEALS PERTAIN TO THE SAME ASSESSEE, THESE ARE TAK EN UP TOGETHER FOR DISPOSAL BY THIS COMMON ORDER FOR THE SAKE OF CONVE NIENCE. THE GROUNDS RAISED BY THE ASSESSEE IN THESE TWO APPEALS ARE AS UNDER : ITA NOS.1365 & 1366/AHD/2009 ASST. YEAR 1986-87 ITA NOS.1365 & 1366/AHD/2009 ASST. YEAR 1986-87 2 ITA NO.1365/AHD/2009 GROUND NO.1 : THE ORDER PASSED BY THE HONOURABLE COMMISSIONER OF INCOME TAX (APPEALS) IS BAD IN LAW, CONTRARY TO LEGAL PRONOUNC EMENTS AND SAME BE QUASHED. GROUND NO.2: THE HONOURABLE COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN CONFIRMING LEVY OF PENALTY U/5 271(1)(C) WITHOUT AP PRECIATING THE FACTS THAT THE APPELLANT HAS NEITHER CONCEALED ANY INCOME NOR FILED ANY INACCURATE PARTICULARS OF INCOME. ACCORDINGLY IT IS SUBMITTED THAT THE PENALTY LEVIED IS UNJUST AND UNCALLED FOR AND THE S AME BE DELETED, GROUND NO.3: THE HONOURABLE COMMISSIONER OF INCOME TAX (APPEALS) HAS ALSO ERRED IN CONFIRMING THE PENALTY AS THE ORDER PASSED BY TH E ASSESSING OFFICER IS DATED 28 TH MARCH 2008 WHEREAS THE PRIOR APPROVAL OF THE ADDI TIONAL COMMISSIONER WAS RECEIVED ON 31 ST MARCH, 2008. GROUND NG.4: THE HONOURABLE CIT(A) HAS ERRED IN LEVYING PENALTY ON CASH PAYMENTS OF RS. 297675 MADE TO M/S. R R PANDIT. YOUR APPELLANT SUBMITS THAT THE ADDITION MADE IS UNJUST AND UNCALLED. IT BE HELD SO NOW AND THE PENALTY LEVIED BE DELETED. GROUND NO-5: THE HONOURABLE CIT(A) HAS ERRED IN LEVYING PENALTY ON INVESTMENT OF RS. 367218 MADE IN PURCHASE OF LAND AT SURVEY NO. 3 68 AT V.V. NAGAR. YOUR APPELLANT SUBMITS THAT THE PENALTY LEVIED IS N OT JUSTIFIED AND HENCE BE DELETED. GROUND NO.6: THE HONOURABLE CIT(A) HAS ERRED IN CONFIRMING LEVY OF PENALTY ON INVESTMENT OF RS. 102000 IN USHA BUILDING ON THE GR OUND THAT THE APPELLANT DID NOT PRODUCE ANY PROOF OR EVIDENCE IN SUPPORT OF HIS CLAIM. IT IS SUBMITTED THAT THE APPELLANT HAS NEITHER CONCEAL ED ANY INCOME NOR FILED ITA NOS.1365 & 1366/AHD/2009 ASST. YEAR 1986-87 3 ANY INACCURATE PARTICULARS OF INCOME. ACCORDINGLY I T IS SUBMITTED THAT THE PENALTY LEVIED IS UNJUST AND UNCALLED FOR AND THE S AME BE DELETED. GROUND NO.7: THE HONOURABLE CIT(A) HAS ERRED IN CONFIRMING LEVY OF PENALTY ON PROFIT OF RS. 477469 ON CONSTRUCTION OF SHUBHLAXMI SHOPPIN G CENTRE. YOUR APPELLANT SUBMITS THAT THE PENALTY LEVIED IS NOT JU STIFIED AND HENCE BE DELETED. ' GROUND NO.8; THE HONOURABLE CTT(A) HAS ERRED IN CONFIRMING LEVY OF PENALTY ON CASH DEPOSIT OF RS. 50699 ON THE GROUND THAT THE APPELLA NT COULD NOT SATISFACTORILY EXPLAIN THE SOURCE OF DEPOSIT. THE A PPELLANT SUBMITS THAT THE PENALTY LEVIED IS UNJUST AND UNCALLED FOR AND THE S AME HE DELETED. ITA NO.1366/AHD/2009 GROUND NO.1: THE ORDER PASSED BY THE HONBLE COMMISSIONER OF INC OME-TAX(APPEALS) IS BAD IN LAW, CONTRARY TO LEGAL PRONOUNCEMENTS AND SAME BE QUASHED. GROUND NO.2: THE HONBLE COMMISSIONER OF INCOME-TAX (APPEALS) HA S ERRED IN CONFIRMING THE PENALTY U/S 271(1)(A) WITHOUT APPREC IATING THE FACTS THAT THERE IS NO DEFAULT CONTEMPLATED U/S 271(1)(A) OF T HE IT ACT, 1961. GROUND NO.3: THE HONBLE CIT(A) HAS ERRED IN CONFIRMING THE PENA LTY OF RS.752927/- ON THE GROUND THAT THE RETURN WAS FILED LATE BY 56 MONTHS. THE APPELLANT SUBMITS THAT THE DELAY WAS FOR LESS THAN TWO MONTHS AND NOT 56 MONTHS. THUS THE PENALTY LEVIED UNJUST AND UNCALLED FOR AND THE SAME BE DELETED. 2. AT THE OUTSET THE LD. COUNSEL OF THE ASSESSEE SU BMITTED THAT ASSESSEES QUANTUM APPEALS FOR ASST. YEAR 1986-87 A ND FOR OTHER ASST. YEARS 1982-83, 1983-84, 1984-85, 1987-88 AND 1990-9 1 WERE HEARD ON ITA NOS.1365 & 1366/AHD/2009 ASST. YEAR 1986-87 4 30/8/2011 AND ALL THE QUANTUM APPEALS FOR ASST. YEA R 1986-87 AND OTHER ASSESSMENT YEARS HAVE BEEN SET ASIDE TO THE LD. CIT (A). FURTHER HE SUBMITTED THAT SINCE THE QUANTUM APPEAL FOR ASST. Y EAR 1986-87 IN THE CASE OF ASSESSEE VIDE ITA NO.889/AHD/07 HAS BEEN SE T ASIDE TO THE LD. CIT(A), IT WILL BE JUST AND PROPER IN THE INTEREST OF JUSTICE IF THESE TWO PENALTY APPEALS ARE ALSO SET ASIDE TO THE FILE OF L D. CIT(A) FOR DECIDING THE SAME AFRESH IN VIEW OF THE DECISION TAKEN BY HIM IN THE QUANTUM APPEALS. THE LD. DR DID NOT OBJECT TO THIS SUBMISSION OF THE LD. COUNSEL OF THE ASSESSEE. 3. THEREFORE, AFTER CONSIDERING THE RIVAL SUBMISSIO NS AND PERUSING THE RECORD, WE SET ASIDE THESE TWO APPEALS TO THE FILE OF LD. CIT(A) FOR DECIDING THE SAME AFRESH IN VIEW OF THE DECISION TA KEN BY HIM IN THE QUANTUM APPEALS. THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 9/9/2011. SD/- SD/- (A. K. GARODIA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED : 9/9/2011. MAHATA/- ITA NOS.1365 & 1366/AHD/2009 ASST. YEAR 1986-87 5 COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 8/9/11. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 8/9/11. /OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..