Johnson Controls-Hitachi Air Conditioning India Ltd, Ahmedabad V. The ACIT, Circle-2(1)(1), Ahmedabad

ITA 2012/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5132 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIDYUT TRIVEDI
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO. 2012/AHD/2018 (ASSESSMENT YEAR: 2007-08) JOHNSON CONTROLS-HITACHI AIR CONDITIONING INDIA LTD. 9 TH FLOOR, ABHIJEET, MITHAKHALI SIX ROADS ELLISBRIDGE, AHMEDABAD-380006 VS. ASST. CIT. CIRCLE-2(1)(1), AHMEDABAD [ PAN NO. AAB CA2 392 K ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : MS. URVASHI SODHAN, AR RESPONDENT BY : SHRI VIDYUT TRIVEDI, SR. D.R. DATE OF HEARING 18.02.2020 DATE OF PRONOUNCEMENT 19.02.2020 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 19.07.2018 PASSED BY THE COMMISSION ER OF INCOME TAX (APPEALS) 2, AHMEDABAD ARISING OUT OF THE PENALTY ORDER DATED 31.03.2017 PASSED BY THE ACIT, CIRCLE-2(1)(1), AHMEDABAD UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS T O THE ACT) FOR ASSESSMENT YEAR 2007-08. 2. AT THE TIME OF THE OF THE INSTANT APPEAL THE LD. ADVOCATE APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE QUANT UM APPEAL HAS BEEN ITA NO.2012/AHD/2018 JOHNSIN CONTROLS HITACHI AIR CONDITIONING INDIA LTD . VS. ACIT ASST.YEAR 2007-08 - 2 - ALLOWED BY THE LD. TRIBUNAL BY AND UNDER ITS ORDER DATED 02.11.2018 IN ITA NO. 3363/AHD/2015 A.Y. 2007-08; A COPY WHEREOF HAS ALSO BEEN SUBMITTED BEFORE US. SINCE QUANTUM APPEAL HAS BEEN ALLOWED T HE PENALTY APPEAL ARISING OUT OF SAME ASSESSMENT PROCEEDING AS BECOME INFRUCTUOUS AS ALSO SUBMITTED BY THE LD. AR WHICH HAS NOT BEEN CONTROVE RTED BY THE LD. DR. 3. HAVING HEARD THE LD. COUNSEL APPEARING FOR THE P ARTIES AND HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE P ARTICULARLY THE FACT THAT THE QUANTUM APPEAL HAS BEEN ALLOWED BY THE LD. CO-ORDIN ATE BENCH IN ITA NO. 3363/AHD/2015 FOR A.Y. 2007-08, WE FIND THAT THE IN STANT PENALTY APPEAL HAS BECOME INFRUCTUOUS AND HENCE DISMISSED AS INFRU CTUOUS. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/02/2020 SD/- SD/- (AMRJIT SINGH) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/02/2020 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD