Shri Pragjibhai Ghusabhai Patel, Surat V. The Jt. CIT, Range-8, Surat

ITA 1728/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1655 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-05-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 12-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VARTIK R CHOKSI
• Section: 143(3); 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: S H RI ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER PRAGJIBHAI GHUSABHAI PATEL, 125, SAHAJANAND SOCIETY, B/H AROGYA KENDRA, KATARGAM, SURAT - 395004 PAN: AAVPP6758P (APPELLANT) VS THE JCIT, RANGE - 8, SURAT (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: S H RI VARTIK R. CHOKSI , A.R. DATE OF HEARING : 02 - 05 - 2 016 DATE O F PRONOUNCEMENT : 06 - 05 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 20 06 - 07 , AR IS ES FROM ORDER OF THE CIT(A) - V, SURAT DATED 22 - 04 - 2013 IN APPEAL NO. CAS/V/05/2012 - 13 , IN PROCEEDI NGS UNDER SECTION 272 A (1 ) (C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 1728 / A HD/20 13 A SSESSMENT YEAR 200 6 - 07 I.T.A NO. 1728 /AHD/20 13 A.Y. 2006 - 07 PAGE NO PRAGJIBHAI GHUSABHAI PATEL VS. JCIT 2 2. THE ASSESSEE S SOLITARY SU BSTANTIVE GROUND CHALLENGES SECTION 272A(1) (C) PENALTY OF RS. 10,000/ - IMPOSED BY THE ASSESSING OFFICER AND AFFIRMED IN THE LOWER APPELLATE PROCEEDINGS . 3. FACTS OF THE CASE ARE AS FOLLOWS. THE ASSESSEE FILED ITS RETURN ON 20 - 10 - 2006 DECLARING INCOME OF RS. 1,34,664/ - . THE ASSESSING OFFICER TOOK UP SCRUTINY . HE SERVED SECTION 143(2) NOTICE DATED 22 - 10 - 2007, SECTION 142(1) NOTICE ON 09 - 05 - 2008 AND ALSO ISSUED A LETTER DATED 07 - 07 - 2008 INFORMING ABOUT CONSEQUENCES OF NON - COMPLIANCE THERETO. THE ASSESSEE DID NOT APPEAR. THIS MADE THE ASSESSING OFFICER TO INITIATE THE IMPUGNED PENALTY PROCEEDINGS AND IMPOSED THE IMPUGNED PENALTY AMOUNTING TO RS. 10,000/ - IN ORDER DATED 27 - 03 - 2012. THE CIT(A) AFFIRMS THE SAME. 4. WE HAVE HEARD BOTH THE PARTIES WHO REITERA TE THEIR RESPECTIVE PLEADINGS . RELEVANT FACTS NARRATED IN PRECEDING PARAGRAPHS ARE NOT REPEA TED FOR THE SAKE OF BREVITY. WE FIND FROM THE PENALTY ORDER ITSELF THAT THE ASSESSEE HAD FILED SOME DETAILS WHICH THE ASSESSING OFFICER TREATS AS NEGLIGIBLE BEFOR E FRAMING OF THE REGULAR ASSESSMENT IN QUESTION ON 24 - 12 - 2008. THE RELEVANT ASSESSMENT ORDER PASSED IN THIS QUESTION I S U/S. 143(3) OF THE ACT. THE R EVENUE IS FAIR ENOUGH IN NOT DISPUTE THIS FACTUAL POSITION. WE ARE OF THE OPI NION IN THESE FACTS AND CIR CUMSTAN CES THAT THIS FACT IS ALONE SUFFICIENT TO DISCHARGE THE ASSESSEE FROM RIGOR OF THE IMPUGNED PENAL PROCEEDINGS AS IT CAN BE VERY WELL BE PRESUMED THAT HIS COMPLIANCE CAME SUBSEQUENT TO THE I.T.A NO. 1728 /AHD/20 13 A.Y. 2006 - 07 PAGE NO PRAGJIBHAI GHUSABHAI PATEL VS. JCIT 3 IMPUGNED PENALTY NOTICE. WE ACCEPT ASSESSEE S ARGUMENTS ACCO RDINGLY AND DELETE THE IMPUGNED PENALTY OF RS. 10,000/ - 5. THIS ASSESSEE S APPEAL IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 06 - 05 - 201 6 SD/ - SD/ - ( ANIL CHATURVEDI ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 06 /05 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,