The ITO, Ward-9(2), Surat V. Smt. Geeta Rameshchandra Gandhi, Surat

ITA 1890/AHD/2012

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2064 (ITAT-SURAT)
• Duration Of Justice: 6 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-06-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 29-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITA NAIR
• Assessee Lawyers: JAGASHETH
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER . / ITA.NO.1890/AHD/2012 [ [ / ASSTT. YEAR: 2003-04 ITO, WARD - 9(2) ROOM NO.421, SURAT. VS. SMT.GEETA RAMESHCHANDRA GANDHI GANDHI COLONY A.K. ROAD, SURAT PAN : ABLPG 2529 G / (APPELLANT) / (RESPONDENT) REVENUE BY : SMT.SMITA NAIR, SR.DR ASSESSEE BY : SHRI JAGASHETH, CA / DATE OF HEARING : 13/11/2018 / DATE OF PRONOUNCEMENT: 13/11/2018 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: REVENUE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF LD.CIT(A)-V, SURAT DATED 5.6.2012 FOR THE ASSTT.YEAR 2003-04. 2. THE GRIEVANCE OF THE REVENUE IS THAT THE LD.CIT(A) HAS ERRED IN DELETING PENALTY OF RS.46,78,196/- WHICH WAS IMPOSED BY THE AO UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HAS FILED HER RETURN OF INCOME ON 17.10.2003 DECLARING TOTAL INCOME AT RS.61,110/-. ASSESSMENT ORDER WAS PASSED UNDER SECTION 143(3) ON 24.3.2006 WHEREBY THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED AT RS.1,49,54,750/- AFTER MAKING ADDITION OF ITA NO.1890/AHD/2012 3 VIEW THAT THE LD.CIT(A) HAS RIGHTLY DELETED PENALTY. WE DO NOT FIND ANY MERIT IN THIS APPEAL OF THE REVENUE. IT IS DISMISSED. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 13 TH NOVEMBER, 2018 AT SURAT. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER