Shri Devendra G. Kothari, Ahmedabad V. The Income tax Officer, Ward-11), Ahmedabad

ITA 1990/AHD/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1700 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 29-03-2011
• Assessment Year: 1993-1994
• Appeal Filed On: 18-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K TOPIWALA
• Assessee Lawyers: M K PATEL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI D.K.TYAGI, HONBLE JUDICIAL MEMBER, AND SHRI D. C. AGRAWAL, HONBLE ACCOUNTANT MEMBER ITA NO.1990/AHD/2009 ASSESSMENT YEAR:1993-94 DATE OF HEARING29.3.11 DRAFTED:29.3.11 DEVENDRA G KOTHARI, 23, YOGESHWAR SOCIETY, VASNA, AHMEDABAD PAN NO.ABDPK9486G V/S . INCOME TAX OFFICER, WARD-11(1), NARAYAN CHAMBERS, AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI M.K. PATEL, AR RESPONDENT BY:- SHRI R.K. TOPIWALA, DR O R D E R PER D.K.TYAGI, JUDICIAL MEMBER:- THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF COM MISSIONER OF INCOME-TAX(APPEALS)-XVI, AHMEDABAD IN APPEAL NO. CI T(A) XVI/ WD.11(1)/ 134/2006-07 DATED 14-05-2009 CONFIRMING THE PENALTY U/S. 271(1)(C) OF THE I.T. ACT, 1961 IMPOSED BY ASSESSING OFFICER AMOUNTING TO RS.81,300/-. 2. AT THE TIME OF HEARING, AT THE OUTSET LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT LD. CIT(APPEALS) HAS CONFIRMED THE P ENALTY ORDER PASSED BY ASSESSING OFFICER LEVYING PENALTY OF RS.81,300/- U/ S. 271(1)(C) WITHOUT PROPER APPRECIATION OF THE FACTS SUBMISSION AND LEGAL POSI TION AS WELL AS ARGUMENT PUT FORTH IN THE WRITTEN SUBMISSION FILED DURING TH E COURSE OF APPEAL. HE THEREFORE PRAYED THAT THE MATTER MAY KINDLY BE REST ORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER CONSIDERING OF ALL FACTS AND ARGUMENTS IN ITA NO.1990/AHD/2009 A.Y. 1993-94 DEVENDRA G KOTHARI V. ITO WD-11(1), ABD PAGE 2 RESPECT OF EACH ADDITION MADE BY LD. ASSESSING OFFI CER IN HIS ASSESSMENT ORDER. SINCE LD. DEPARTMENTAL REPRESENTATIVE DID NO T HAVE ANY OBJECTION TO THIS PRAYER OF LD. AR THE MATTER IS RESTORED BACK T O THE FILE OF LD. CIT(A) FOR THIS PURPOSE IN THE LIGHT OF LATEST JUDICIAL PRONOU NCEMENT ON THIS ISSUE AFTER GIVING PROPER OPPORTUNITIES OF BEING HEARD TO THE A SSESSEE. THIS GROUND OF ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOS E. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29/03/2011 SD/- SD/- (D.C.AGRAWAL) (D.K. TYA GI) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 29/03/2011 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-XVI, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD