Shri Jawaharbhai Atmaram Hathiwala, Surat V. The Income tax Officer,Ward-9(2), Surat

ITA 1713/AHD/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50567 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-08-2011
• Assessment Year: 1999-2000
• Appeal Filed On: 25-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMIR TEKRIWAL SRDR

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI D.K. TYAGI, HONBLE JUDICIAL MEMBER AND SHRI A.K.GARODIA, HONBLE ACCOUNTANT MEMBER .., .. , ! ITA NO.1713/AHD/2009 ASSESSMENT YEAR:1999-00 DATE OF HEARING:25.8.11 DRAFTED:25.8.11 JAWAHARBHAI ATMARAM HATHIWALA, I-302, CHANDAN PARK SOCIETY, CITY LIGHT ROAD, SURAT - 395007 PAN NO.ABJPH8858B V/S. INCOME TAX OFFICER, WARD-9(2), SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- WRITTEN SUBMISSION RESPONDENT BY:- SHRI SAMIR TEKRIWAL, SR-DR DATE OF HEARING 25-08-2011 DATE OF PRONOUNCEMENT 30-08-2011 ' ' ' ' /O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER:- THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-V, SURAT DATED 16-02-2009 FOR ASSESSMENT YEAR 1999-00. 2. GROUNDS RAISED BY ASSESSEE ARE AS UNDER:- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) HAS ERRED IN LAW AND ON FACTS IN CONFIRMING THE ACTION OF THE LD. A.O IN LEVYING PENALTY U/S. 271(1)(C) OF THE ACT ON THE BASIS OF RE-ASSESSMENT ORDER PASS ED U/S. 147 IN THE APPELLANTS CASE WHICH IS BAD IN LAW AND THEREFORE INVALID. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN LAW AND ON FACTS IN CONFIRMING THE LEVYING OF PENALTY U/S. 271(1)(C) OF THE ACT TO THE TUNE OF RS.1,12,298/-. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE BUT WRI TTEN SUBMISSION OF LD. AR OF THE ASSESSEE IS AVAILABLE ON RECORD AS PER WHICH, I T WAS SUBMITTED THAT THE ADDITION IN RELATION TO WHICH THE PENALTY WAS IMPOSED U/S. 2 71(1)(C) HAS BEEN DELETED BY THE ITA NO.1713/AHD/2009 A.Y. 1999- 00 JAWAHARBHAI AA HATHIWALA V. ITO WD-9(2) SRT PAGE 2 TRIBUNAL AND THEREFORE, THE PENALTY SHOULD ALSO BE DELETED. COPY OF TRIBUNALS ORDER IN QUANTUM PROCEEDINGS IN ITA NO.2695/AHD/21006 DATED 09-10-2009 HAS BEEN ENCLOSED WITH THE WRITTEN SUBMISSION. 4. LD. DR OF THE REVENUE SUPPORTED THE PENALTY ORDE R. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D THAT PENALTY HAS BEEN IMPOSED BY ASSESSING OFFICER IN RESPECT OF ADDITION MADE BY HIM IN THE ASSESSMENT ORDER OF RS.3,81,414/-. THIS ADDITION HAS BEEN DELE TED BY THE TRIBUNAL IN THE QUANTUM PROCEEDINGS AS PER THE COPY OF TRIBUNALS O RDER SUBMITTED BY THE ASSESSEE AND IT IS AVAILABLE ON RECORD. SINCE ADDITION HAS B EEN DELETED BY TRIBUNAL , NO PENALTY CAN BE IMPOSED AND HENCE, THE PENALTY IMPOS ED BY ASSESSING OFFICER AND CONFIRMED BY LD. CIT(APPEALS) IS DELETED. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. # ' $ %& '() 30 / 08 /2011 !. / $ 0 1 THIS ORDER PRONOUNCED IN OPEN COURT ON 30/ 0 8/ 2011 . SD/- SD/- ( D.K.TYAGI ) ( A.K.GARODIA ) ( ) (! ) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) '()- 30/08/2011 1 ' '' ' $ $$ $ 567 567 567 567 87&6 87&6 87&6 87&6 / COPY OF ORDER FORWARDED TO:- 1. 9: / APPELLANT 2. 59: / RESPONDENT 3. (( 6 .< / CONCERNED CIT 4. .<- / CIT (A)-V, SURAT 5. 7?@ 56' , , / DR, ITAT, AHMEDABAD 6. B C# / GUARD FILE. BY ORDER/ ' , /TRUE COPY/ D/ (E , 1