Shri Kartikey Surendra Shukla, Ahmedabad V. The Income Tax Officer, Ward-5(2)(5), Ahmedabad

ITA 1422/AHD/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9297 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-02-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK SUTARIA
• Assessee Lawyers: P L SHAH

Judgement Text

ITA NO. 1422 /AHD/201 6 A S SESSMENT Y EAR: 20 09 - 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] ITA NO. 1422 /AHD/201 6 ASSESSMENT Y EAR : 20 09 - 10 KARTIKEY SURENDRA SHUKLA, .... .......... . APPELLANT 2, VISHWABHARTI SOCIETY, BEHIND NAVRANGPURA TELEPHON E EXCHANGE, ELLIS BRIDGE, AHMEDABAD 380 0 06. [PAN: A CIPS 7279 P ] VS. INCOME TAX OFFICER, WARD 5(2)(5), AHMEDABAD. ................ RESPONDENT APPEARANCES BY: P.L. SHAH FOR THE APPELLANT DEEPAK SUTARIA FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : 10.02. 201 7 DATE OF PRONOUNCING THE ORDER : 10 . 0 2 .2017 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CALLED INTO QUESTION CORRECTNESS OF LEARNED CIT(A) S ORDER DATED 30 TH MARCH, 2016 CO NFIRMING PENALTY OF RS.4,30,9 00/ - IMPOSED ON THE ASSESSEE UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 20 09 - 10. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE INVITED MY ATTENTION TO THE FA CT THAT THE RELATED QUANTUM ADDITION ITSELF, VIDE O R DER DATED 30 TH SEPTEMBER, 2016 PASSED BY THIS TRIBUNAL, STAND S REMITTED TO THE FILE OF THE LEARNED CIT(A). IN THIS VIEW OF THE MATTER, THE LEARNED C OUNSEL FOR THE ASSESSEE SUBMITS , THIS PENALTY SHOULD AL SO BE RESTORED TO FILE OF THE LEARNED CI T(A) FOR ADJUDICATION DENOVO , AFTER DECIDING THE QUANTUM PROCEEDINGS. WHILE DOING SO, THE LEARNED CIT(A) SHALL DECIDE THE ITA NO. 1422 /AHD/201 6 A S SESSMENT Y EAR: 20 09 - 10 PAGE 2 OF 2 MATTER IN ACCORDANCE WITH LAW BY WAY OF A SPEAKING ORDER AND AFTER GIVING DUE AND FAIR OPPORT UNITY OF HEARING TO THE ASSESSEE. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE THE PRAYER SO MADE BY THE ASSESSEE . 4. IN V IEW OF THE ABOVE DISCUSSION, I DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICA TION DENOVO AFTER DECIDING THE QUANTUM PROCEEDINGS . I ORDER SO. 5. IN THE RESULT, APPEAL STANDS ALLOW ED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 10 TH D AY OF FEBRUARY , 2017 . SD/ - PRAMOD KUM AR (ACCOUNTANT MEMBER) DATED: THE 10 TH D AY OF FEBRUARY , 2017 . PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTAN T REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD