The Deputy Commissioner of Income Tax, Circle-1(2), Vadodara V. Shri Jagdish P. Patel, Vadodara

ITA 1463/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0920 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 15-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K PATEL
• Keywords: Set aside
• Section: 271(1)(c); 143(3); 263

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./I.T.A. NO. 1463/AHD/2017 ( / ASSESSMENT YEAR : 2009-10) DCIT, CIRCLE-1(2), 2 ND FLOOR, AAYKAR BHAWAN, RACE COURSE CIRCLE, VADODARA / VS. SHRI JAGDISHBHAI P PATEL PATEL FALIA, JAMBUVA, VADODARA. ./ ./PAN/GIR NO. : ALB PP5 617 L ( /APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMITI SAMANT, SR. DR / RESPONDENT BY: MEHUL K. PATEL, AR / DATE OF HEARING 19/03/2019 ! / DATE OF PRONOUNCEMENT 26/03/2019 '# /O R D E R PER AMARJIT SINGH - AM: THE SOLITARY GROUND OF APPEAL OF THE REVENUE IS DIR ECTED AGAINST THE ORDER OF THE LD. CIT(A) FOR VADODARA IN DELETING THE PENALTY LEVIED U/S. 271(1)(C) OF THE ACT TO THE AMOUNT OF RS. 43,69,240/-. 2. AT THE OUTSET THE LD. COUNSEL HAS BROUGHT TO OUR NOTICE THAT COORDINATE BENCH OF ITAT HAS SET ASIDE THE ORDER OF THE LD. CIT (A) MADE U/S. 263 OF THE ACT AND RESTORE THE ORDER OF AO MADE U/S. 143(3) OF THE ACT. IT IS ALSO BROUGHT TO OUR NOTICE THAT THE COORDINATE BENCH OF THE ITAT VIDE IT A NO. 18/AHD/2014 DATED 01.05.2017 HAS ALSO DELETED THE QUANTUM PETITION MA DE BY THE AO VIDE ASSESSMENT ORDER U/S. 143(3) R.W.S. 263 OF THE ACT ON 18.02.20 15. ITA NO. 1463/AHD/2017 A.Y. 2009-10 2 3. WITH ASSISTANCE OF THE LD. REPRESENTATIVES WE HAV E GONE THROUGH THE ABOVE CITED ORDERS OF THE COORDINATE BENCH OF ITAT AND NOT ICE THAT THE QUANTUM ADDITION ON THE BASIS OF WHICH THE IMPUGNED PENALTY WAS LEVI ED HAD BEEN DELETED BY THE AFORESAID ORDER OF THE ITAT. LD. DR WAS FAIR ENOUGH TO COULD NOT DISPUTE THE AFORESAID MATERIAL FACTS. 4. IN THE LIGHT OF THE AFORESAID FACTS AND CIRCUMST ANCES WE ARE OF THE VIEW THAT ONCE THE QUANTUM ADDITIONS WERE DELETED ON THE BASI S OF WHICH THE IMPUGNED PENALTY WAS LEVIED, THE PENALTY LEVIED HAS BECOME I NFRUCTUOUS. THEREFORE, THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE AND THE S AME STAND DISMISSED. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. SD/- SD/- (MADHUMITA ROY) (AMARJ IT SINGH) JUDICIAL MEMBER ACCOUNTANT MEM BER AHMEDABAD: DATED 26/03/2019 TANMAY TRUE COPY ! '! / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. ' / ASSESSEE 3. ( )* + / CONCERNED CIT 4. +- / CIT (A) 5. /01 22)*, )*!, 45'(' / DR, ITAT, AHMEDABAD 6. 178 9 / GUARD FILE. BY ORDER / '# , :/4 )*!, 45'(' < THIS ORDER PRONOUNCED IN OPEN COURT ON 26/ 03/2019