Smt. Hansaben Bharatbhai Jariwala, Surat V. The Income tax Officer, Ward-2(1), Surat

ITA 1383/AHD/2007

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1823 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-12-2009
• Assessment Year: 2001-2002
• Appeal Filed On: 05-04-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH
• Assessee Lawyers: J P SHAH
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD B BENCH (BEFORE DR.O.K. NARAYANAN, VICE-PRESIDENT AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER) ITA NO.1383/AHD/2007 [ASSTT.YEAR: 2001-2002] SMT.HANSABEN BHARATBHAI JARIWALA M/S.RIDDHI FABRICS B-195, MIRA NAGAR, UDHNA SURAT. VS. ITO, WARD-2(1) SURAT. ASSESSEE BY : SHRI J.P. SHAH REVENUE BY : SMT. NEETA SHAH DATE OF ORDER RESERVED : 17-12-2009 O R D E R PER DR.O.K. NARAYANAN, VICE-PRESIDENT : THIS IS A PENALTY APPEAL FILED BY THE ASSESSEE WITH REFERENCE TO SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961. THE ASSESSM ENT YEAR IS 2001-2002. 2. THE CONNECTED QUANTUM APPEAL FILED BY THE ASSESS EE WAS CONSIDERED BY THE TRIBUNAL IN ITA NO.3238/AHD/2004 THROUGH THEIR ORDER DATED 7-8-2009. THE ORDER OF THE CIT(A) IN T HE QUANTUM PROCEEDINGS HAS BEEN SET ASIDE BY THE TRIBUNAL AND REMITTED BACK THE FILE TO CIT(A) TO DISPOSE OF THE CASE ON MERITS. AS THE APPELLATE ORDER IS SET ASIDE AND THE MATTER IS RESTED WITH TH E CIT(A) FOR RECONSIDERATION, IT IS DESIRABLE TO SEND BACK THE C ASE OF PENALTY TO THE CIT(A) SO THAT COMPATIBLE DECISIONS ARE TAKEN IN BO TH QUANTUM AND PAGE - 2 ITA NO.1383/AHD/2007 -2- PENALTY FILES. PENALTY APPEALS CANNOT BE CONSIDERE D BEFORE THE OUTCOME OF THE ASSESSMENT APPEAL. THAT WOULD BE PR EMATURE. 3. THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE IMPUGNED PENALTY ORDER AND REMIT BACK THE FILE TO THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W. 4. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON FRIDAY THIS 18 TH DAY OF DECEMBER, 2009. SD/- SD/- (MAHAVIR SINGH) JUDICIAL MEMBER (DR.O.K. NARAYANAN) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 18-12-2009 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER /DR, ITAT, AHMEDABAD