Smt. Suchitra S. Dhanai, L/h. of Late Shri Sajid R. Dhanani, Indore V. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Vadodara

ITA 1639/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7192 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-09-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 04-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c); 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 1639/AHD/2017 FOR ASSESSMENT YEAR 2010-1 1 AND I.T.A. NO. 1640/AHD/2017 FOR ASSESSMENT YEAR 2011-1 2 LATE SHRI SAJID R. DHANANI, (THROUGH LEGAL HEIR SMT. SUCHITRA S. DHANANI), BF 8/9, SCHEME NO.74C, VIJAY NAGAR, INDORE 452 010. VS. ACIT, CIRCLE 1(1)(2), VADODARA [ PAN NO. ABWPD 8291 K ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI D. K. PARIKH, A.R. RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. DATE OF HEARING 10 .0 7 .2019 DATE OF PRONOUNCEMENT 30.07.2019 O R D E R PER MS. MADHUMITA ROY - JM: BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- 6, AHMEDABAD BOTH DATED 28.04.2017 UNDER SECTION 271(1)(C) OF THE INC OME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) ARISING OUT OF THE ORDER DATED 29.12.2015 AND 24.11.2015 PASSED BY THE ACIT, CIRCLE-1(1)(2), BARODA FOR THE ASSESSMENT YEARS 2010-11 & 2011-12. SINCE BOTH THE APPEALS RELATE TO THE SAME ASSESSEE, THE SAME ARE HEARD ANALOGOUSLY AND ARE BEING DISPOSED OF BY A COMMON O RDER. ITA NO. 1639/AHD/2017 & ITA NO.1640/AHD/2017 LATE SHRI SAJID R. DHANANI VS. ACIT ASST.YEARS 2010-11 & 2011-12 - 2 - 2. IT APPEARS THAT IN THE QUANTUM APPEALS ARISING O UT OF THE ASSESSMENT ORDER DATED 31.03.2013 U/S 153A R.W.S. 143(3) OF TH E ACT PASSED BY THE ACIT, CIRCLE 1(1)(2), BARODA, HAVE BEEN ALLOWED IN FAVO UR OF THE ASSESSEE BY QUASHING THE SAID ASSESSMENT ORDER U/S 153A R.W.S. 143(3) OF THE ACT. HENCE, THE PENALTY PROCEEDINGS INITIATED AGAINST THE ASSES SEE BECOME INFRUCTUOUS. THE APPEALS ARE ALSO THUS DISMISSED AS INFRUCTUOUS. 3. IN THE RESULT, BOTH THE ASSESSEES APPEALS ARE D ISMISSED AS INFRUCTUOUS. THIS ORDER PRONOUNCED IN OPEN COURT ON 30/07/2019 SD/- SD /- ( WASEEM AHMED) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 30/07/2019 PRITIYADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-6, AHMEDABAD. 5. , ! ', #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD