Jyotiben V. Mandali, L/R of Late Shri Vijay M. Mandali, RAJKOT-GUJARAT V. The Income Tax Officer, Ward- 5(1), RAJKOT-GUJARAT

ITA 188/RJT/2014

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 6244 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 12-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S N KABRA
• Section: 271(1)(c); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 188/RJT/2014 (ASSESSMENT YEAR : 2004-05) JYOTIBEN V. MANDALI, L/R OF LATE SHRI VIJAY MOTILAL MANDALI, PROP. OF M/S. R. M. SILVER, 312-SHILP COMPLEX, RAJKOT. VS. THE INCOME TAX OFFICER, WARD 5(1), RAJKOT. [PAN NO. ACMPN 5454 G] (APPELLANT) .. (RESPONDENT) APPELLANT BY : WRITTEN SUBMISSION RESPONDENT BY : SHRI S. N. KABRA , SR. D .R. DATE OF HEARING 16.10.2019 DATE OF PRONOUNCEMENT 19 . 1 1 . 201 9 O R D E R PER MS. MADHUMITA ROY JUDICIAL MEMBER: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 02.01.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - IV, RAJKOT ARISING OUT OF THE ORDER DATED 29.02.2012 PASSED BY THE ITO , WARD 5(1), RAJKOT UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR THE ASSESSMENT YEAR (A.Y.) 2004-05. 2. AT THE OUTSET, WE NOTE THAT, THE IMPUGNED APPEAL EMANATING FROM THE QUANTUM APPEAL BEARING ITA NO. 220/RJT/2011 HAS BEEN RELIED BY THE CO-ORDINATE BENCH. ONCE THE - 2 - ITA NO.188/RJT/2014 JYOTIBEN V. MANDALI VS. ITO ASST.YEAR 2004-05 QUANTUM ADDITION HAS BEEN DELETED, THE PENALTY AGAI NST SUCH ADDITION DOES NOT SURVIVE, HENCE PENALTY ORDER, IMPUGNED BEFORE US, BECOME INF RUCTUOUS, THUS, DISMISSED. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/11/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/11/2019 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) IV, RAJKOT. 5. , , ! /DR,ITAT, RAJKOT 6. '# $% / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , ! / ITAT, RAJKOT 1. DATE OF DICTATION 18.10.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.10.2019 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 18.10.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK19.11 .2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER