Kiritkumar Himatlal Dholkia, Ahmedabad V. ITO, Ward-5(1)(5), Ahmedabad

ITA 2186/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6945 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-07-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 29-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Assessee Lawyers: K C THAKER
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 2186/AHD/2017 ( ASSESSMENT YEAR : 2010-11) KIRITKUMAR HIMATLAL DHOLAKIA 801, SUKAN APARTMENT, BODAKDEV ROAD, VASTRAPUR, AHMEDABAD / VS. ITO WARD 5(1)(5), AHMEDABAD ./ ./ PAN/GIR NO. : ABIPD2443B ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI K. C. THAKER, A.R. / RESPONDENT BY : SHRI RAJESH MEENA, SR.D.R. DATE OF HEARING 30/07/2019 # / DATE OF PRONOUNCEMENT 31/07/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, AHMEDABAD (CIT(A) IN SHORT), DATED 14.07.2017 ARI SING IN THE PENALTY ORDER DATED 09.03.2016 PASSED BY THE ASSESSING OFFI CER (AO) UNDER S. 271(1)(C) OF THE INCOME TAX ACT, 1961 (THE ACT) CON CERNING AY 2010-11. 2. AS PER THE GROUNDS OF APPEAL, THE ASSESSEE HAS I MPUGNED THE IMPOSITION OF PENALTY UNDER S. 271(1)(C) OF THE ACT AMOUNTING TO RS.8,45,000/-. ITA NO.2186/AHD/17 [KIRITKUMAR H. DHOLAKIA VS. ITO] A.Y. 2010-11 - 2 - 3. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE SUBMITTED THAT THE CO-ORDINATE BENCH OF TR IBUNAL IN ITA NO. 252/AHD/2016, ORDER DATED 14.02.2018 IN QUANTUM PRO CEEDINGS HAD SET ASIDE THE SUBSTANTIVE DISPUTE TO THE FILE OF THE CI T(A). 4. IN VIEW OF THE FACT THAT THE QUANTUM ADDITIONS/D ISALLOWANCES ITSELF HAS BEEN SET ASIDE TO THE FILE OF CIT(A), THE VERY BASIS FOR IMPOSITION OF PENALTY UNDER S. 271(1)(C) DOES NOT SURVIVE AT PRES ENT. THEREFORE, THE ACTION OF THE CIT(A) TOWARDS SUSTAINING PENALTY IS ALSO SET ASIDE AND RESTORED BACK TO THE FILE OF CIT(A) FOR FRESH ADJUD ICATION IN THE LIGHT OF QUANTUM APPEAL AND IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 31/07/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 31/07/20 19