Smt. Roopal J. Sheth, Baroda V. The Income Tax Officer,Ward-3(2), Baroda

ITA 1836/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6212 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 12-04-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 16-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.1836/AHD/2014 (ASSESSMENT YEAR:2005-06) SMT. ROOPAL J. SHETH C/O. SISCO CLOSURES, 230, PRAKRUTI TOWERS, ELLORA PARK, BARODA 390007 APPELLANT VS. INCOME-TAX OFFICER, WARD 3(2), BARODA RESPONDENT PAN: AHZPS5050L /BY ASSESSEE : MS. ARTI N. SHAH, A.R. /BY REVENUE : SHRI PRASOON KABRA, SR. D.R. /DATE OF HEARING : 12.04.2017 /DATE OF PRONOUNCEMENT : 12.04.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2005-06 ARISES AGAINST THE CIT(A)-II, BARODAS EX PARTE ORDER DATED 04.12.2013 , DISMISSING THE SAID CAPTIONED APPEAL NO. CAB/II-66/11-12 THEREBY UPHOLD ING ASSESSING OFFICERS ACTION IMPOSING PENALTY IN QUESTION OF RS.2,47,162/ -, IN PROCEEDINGS UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961; IN S HORT THE ACT. ITA NO. 1836/AHD/2014 ( SMT. ROOPAL J. SHETH VS. IT O) A.Y. 2005-06 - 2 - WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUSED . 2. IT IS EVIDENT AT THE OUTSET THAT THE INSTANT ASS ESSEES APPEAL SUFFERS FROM DELAY OF 57 DAYS IN FILING. THE ASSESSEE HAS PREFE RRED A CONDONATION AFFIDAVIT DATED 16.06.2014 SOLEMNLY AVERRING THEREIN THAT THE RE WAS A BEREAVEMENT IN HER FAMILY SINCE HER FATHER-IN-LAW SHRI ARUNBHAI SH ETH HAD EXPIRED ON 03.02.2014. SHE STATES THAT THE SAID REASON COULD NOT LET HER TO INITIATE THE INSTANT APPEAL WITHIN THE PRESCRIBED TIME. RELEVAN T DEATH CERTIFICATE FORMS PART OF RECORD BEFORE US. LD. DEPARTMENTAL REPRESE NTATIVE FAILS TO REBUT ALL THESE SOLEMN AVERMENTS. WE THUS CONDONE THE DELAY IN QUESTION. THE APPEAL IS ADMITTED FOR ADJUDICATION ON MERITS. 3. THE SOLE SUBSTANTIVE ISSUE INVOLVED IN THE INSTA NT APPEAL PERTAINS TO CORRECTNESS OF SECTION 271(1)(C) PENALTY OF RS.2 ,47,162/- AS IMPOSED BY THE ASSESSING OFFICER AS AFFIRMED IN THE LOWER APPE LLATE PROCEEDINGS ON ACCOUNT OF ASSESSEES NON APPEARANCE. THE SAID PEN ALTY PERTAINS TO SECTION 68 ADDITION OF UNEXPLAINED CASH DEPOSITS OF RS.13,6 2,402/- AS MADE BY THE ASSESSING OFFICER IN HIS ASSESSMENT ORDER DATED 28. 12.2007. HE FURTHER IMPOSED THE IMPUGNED PENALTY VIDE ORDER DATED 20.07 .2011 TREATING THE SAID QUANTUM INSTANCE TO BE A CASE OF FURNISHING OF INAC CURATE PARTICULARS OF INCOME RESULTING IN CONCEALMENT OF INCOME. IT TRAN SPIRES THAT THE CIT(A) RESTRICTED THE SAID QUANTUM ADDITION OF RS.13.62LAC S TO RS.9,19,499/- IN HIS LOWER APPELLATE ORDER DATED 16.11.2010. THE ASSESS EE THEN FILED ITA NO.59/AHD/2011. A CO-ORDINATE BENCH IN ITS ORDER D ATED 20.06.2014 I.E. POST FACTO THE CIT(A)S ORDER UNDER CHALLENGE DATED 04.1 2.2013 HAS REMITTED THE SAID SOLE QUANTUM ISSUE BACK TO THE FILE OF ASSESSI NG OFFICER. 4. THE ABOVE NARRATE FACTS AND CIRCUMSTANCES MAKE I T CLEAR THAT THE IMPUGNED PENALTY HAS NO LEGS TO STAND AS OF NOW. W E THEREFORE ARE OF THE OPINION THAT THE IMPUGNED PENALTY DESERVES TO BE DE LETED AT THIS STAGE. IT ITA NO. 1836/AHD/2014 ( SMT. ROOPAL J. SHETH VS. IT O) A.Y. 2005-06 - 3 - SHALL HOWEVER BE OPEN TO LD. ASSESSING AUTHORITY TO INITIATE AFRESH PENAL ACTION IN VIEW OF CONSEQUENTIAL ASSESSMENT BEING FRAMED IN FURTHERANCE TO THIS TRIBUNALS ABOVESTATED QUANTUM ORDER. WE ACCEPT AS SESSEES SOLE SUBSTANTIVE GROUND IN THESE TERMS. 5. THE ASSESSEE SUCCEEDS IN HER INSTANT APPEAL IN A BOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 12 TH DAY OF APRIL, 2017.] SD/- SD/- ( MANISH BORAD ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 12/04/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0