M/s. Luhar Jiva Anand & Sons, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(3), RAJKOT-GUJARAT

ITA 21/RJT/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67231 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-04-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 24-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR F
• Keywords: Third party statement
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBU N AL; RAJKOT BENCH, RAJKOT. BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K. SRIVASTAVA, AM IT A NO .21 /RAJ /20 13 I I / ASSESSMENT YEAR S 20 0 5 - 2 0 06 M/S LUHAR JIVA ANAND & SONS, 8, LATI PLOT , RAJKOT PAN: AABFL7357E ( ) / APPELLANT) VS. INCOME TAX OFFICER WARD 1(3), RAJKOT O) / RESPONDENT I\F / ASSESSEE BY NONE L F / REVENUE BY SHRI AVINASH KUMAR F /DATE OF HE ARING 15 .4. 2013 F / DATE OF PRONOUNCEMENT 15.4 . 2013 / ORDER A.. O, UE / T. K. SHARMA, J. M . THIS APPEAL IS AGAINST THE ORDER DATED 20.11.2012 OF LD. CIT(A) - II, RAJKOT FOR THE ASSESSMENT YEAR 2005 - 06. 2. THE ONL Y GROUND RAISED IN THIS APPEAL IS AS UNDER : 1. THAT THE LD.CIT(A) - II, RAJKOT, HAS GRIEVOUSLY ERRED IN LEVYING PENALTY U/S 271(1)( C ) FOR ADDITION ON ACCOUNT OF CONTRA CONFIRMATION OF PARTY ACCOUNTS FOR RS.310196/ - 3. IN THIS CASE, T HE NOTICE OF HEA RING WAS SENT THROUGH RPAD. THE AD IS RECEI PT OF SERVICE OF NOTICE. ON THE DATE OF HEARING I.E. 15.4.2013 NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR AN ADJOURNMENT APPLICATION IS MADE. WE, THEREFORE PROCEED TO DECIDE TH IS APPEAL ON TH E BASIS OF SUBMISSIONS MADE BY THE LD. DR AND MATERIAL ON RECORD. 4. SHRI AVINASH KUMAR, THE LD. DR DREW OUR ATTENTION TO THE ORDER OF THE LD. CIT(A) DATED 20.11.2012, WHEREIN THE LD.CIT(A) CONFIRMED THE ADDITION OF RS..3,10,196/ - . BUT IN THE GROUNDS OF APPEAL MEMO, THE ASSESSEE HAS POINTED OUT THAT THE LD. CIT(A) GR IEVOUSLY ERRED IN LEVYING THE PENALTY U/S 271(1)( C ) OF ITA NO.21/RAJ/2013 2 THE INCOME TAX ACT, 1961. HE POINTED OUT THAT THE LD. CIT(A) - II, NOWHERE IN HIS ORDER DATED 20.11.2012 HAS UPHELD THE PENALTY LE VIED BY T HE AO U/S 271(1)( C). THEREFORE, THE GROUND TAKEN IN THIS APPEAL IS NOT ARISING FROM THE ORDER OF THE LD. CIT(A) - II DATED 21.11.2012, THEREFORE, THE APPEAL OF THE ASSESSEE BE DISMISSED AS INFRUCTUOUS. 5 . WE FIND CONSIDERABLE FORCE IN THE SUBMI SSIONS MADE BY THE LD. DR. ALONG WITH FORM NO.36 THE ASSESSEE HAS ENCLOSED THE ORDER OF THE LD. CIT(A) - II DATED 20.11.2012. IN PARAGRAPH 5, THE LD. CIT(A) HAS CONFIRMED THE ADDITION OF RS.3,10,196/ - MADE BY THE AO IN THE ASSESSMENT FRAMED U/S 143(3) ON 12.9.2007 . HOWEVER, GROUND RAISED BY THE ASSESSEE IN I T S APPEAL MEMO IS AGAINST THE CONFIRMATION OF PENALTY U/S 271(1)( C) . ADMITTEDLY, THE GROUND TAKEN BY THE ASSESSEE IS NOT ARISING FROM THE ORDER OF THE LD.CIT(A) - II DATED 20.11.2012 ENCLOSED BY THE ASSESSEE ALONG WITH THE FORM NO.36. IN THIS VIEW OF THE MATTER, WE DISMISS THE APPEAL OF THE ASSESSEE AS INFRUCTUOUS. 6 . IN THE RESULT , THE APPEAL OF THE ASSESSEE SANDS DISMISSED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED HERE INABOVE. SD SD ( D. K. SRIVASTAVA ) (T. K. SHARMA) HERE / ACCOUNTANT MEMBER L / JUDICIAL MEMBER 1/ ORDER DATE 1 5 . 4 .2013 . /RAJKOT SRL EJ / COPY OF ORDER FORWARDED TO: - . ) / APPELLANT - , 2. O) / RESPONDENT - 3. / CONCERNED CIT . 4 . - / CIT (A) . 5. , , / DR, ITAT, RAJKOT 6. I / GUARD FILE. / BY ORDER , TRUE COPY SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, RAJKOT.