Shri Rakesh Pitamberbhai Patel, Ahmedabad V. The Income tax Officer,Ward-6(4), Ahmedabad

ITA 2193/AHD/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0169 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-08-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 28-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : SMC BENCH : AHMEDABA D (BEFORE HON'BLE SHRI T.K. SHARMA, JUDICIAL MEMBER ) I.T.A. NO. 2193/AHD./2010 ASSESSMENT YEAR : 2006-2007 SHRI RAKESH PITAMBERBHAI PATEL, -VS .- INCOME TAX OFFICER, WARD-6(4), AHMEDABAD (PAN : AMYPP 8205 A) AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : N O N E RESPONDENT BY : SHRI K.M. MAHESH, SR. D.R. O R D E R THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 09.04.2010 OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XVI, AHMEDABAD CONFIRMING THE PENALTY OF RS.60,200/- LEVIED BY THE ASSESSING OFFICER UNDER SECTION 271(1 )(C) OF THE INCOME TAX ACT, 1961. 2. VARIOUS GROUNDS RAISED BY THE ASSESSEE IN HIS AP PEAL READ AS UNDER :- (1) THE LD. CIT(APPEALS) HAS ERRED IN LAW AND ON FA CTS IN DISMISSING THE APPEAL OF THE ASSESSEE AGAINST LEVY OF PENALTY U/S. 271(1)(C) OF RS.60,200/- WITHOUT CONSIDERING THE FACTS AND GROUN DS OF APPEAL OF THE APPELLANT. (2) ON THE FACTS OF THE ASSESSEE THE LEVY OF PENALT Y OF RS.60,200/- U/S. 271(1)(C) OUGHT TO HAVE BEEN DELETED. (3) AS THE HEARING NOTICES COULD NOT BE ATTENDED ON ACCOUNT OF UNAVOIDABLE CIRCUMSTANCES, THE APPEAL OUGHT NOT TO HAVE BEEN DISMISSED BY THE LEARNED CIT BY OBSERVING THAT ASSESSEE IS NO T INTERESTED IN PURSUING THE APPEAL WITHOUT CONSIDERING THE MERITS OF THE APPEAL. (4) ON THE FACTS NO PENALTY OUGHT TO HAVE BEEN LEVI ED. 3. BRIEFLY STATED THE FACTS ARE THAT THE ASSESSEE I S AN INDIVIDUAL. FOR THE ASSESSMENT YEAR UNDER APPEAL, THE ASSESSING OFFICER LEVIED THE PENA LTY OF RS.60,200/- UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT. THIS HAS BEEN CONFIRMED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) VIDE PARA 3 OF THE IMPUGNED ORDER, WHI CH READS AS UNDER :- 3. NOTICE OF HEARING WAS ISSUED ON 10.02.2010 FIXI NG HEARING ON 24.02.2010. HOWEVER, NOBODY ATTENDED ON THE APPOINT ED DAY. ANOTHER 2 ITA NO. 2193/AHD/2010 NOTICE DATED 3.3.2010 WAS ISSUED FIXING HEARING ON 16.03.2010. AGAIN ON THAT DAY NOBODY ATTENDED. ANOTHER NOTICE OF HEAR ING DATED 19.03.2010 WAS ALSO NOBODY ATTENDED NOR ANY SUBMISS ION WERE FILED. SINCE THE APPELLANT HAS NOT COMPLIED WITH THE THREE NOTICES OF HEARING, IT SEEMS THAT HE IS NOT INTERESTED IN PURSING THE A PPEAL. BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE T HE TRIBUNAL. 4. ON THE DATE FIXED FOR HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. ON THE OTHER HAND, SHRI K.M. MAHESH, LD. SR. D.R. APPEARING ON B EHALF OF THE REVENUE SUPPORTED THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS). 5. HAVING HEARD THE LD. DEPARTMENTAL REPRESENTATIVE , WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. IT IS PERTINENT TO NOT E THAT UNDER SECTION 250(6) OF THE INCOME TAX ACT, 1961, IT IS MANDATORY AND OBLIGATORY FOR THE C OMMISSIONER OF INCOME TAX (APPEALS) TO PASS A SPEAKING ORDER STATING THE POINTS RAISED IN APPEA L, HIS DECISION THEREON AND REASONS FOR SUCH DECISION. ADMITTEDLY, THE LEARNED COMMISSIONER OF I NCOME TAX(APPEALS) HAS NOT PASSED THE SPEAKING ORDER AS REQUIRED UNDER SECTION 250(6) OF THE INCOME TAX ACT, 1961. WE, THEREFORE, SET ASIDE THE ORDER OF LEARNED COMMISSIONER OF INCOME T AX(APPEALS) WITH THE DIRECTION THAT HE WILL PASS A SPEAKING ORDER AFTER GIVING OPPORTUNITY OF B EING HEARD TO BOTH THE SIDES. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. THE ORDER WAS PRONOUNCED IN THE COURT ON 24.08.20 10 SD/- (T.K. SHARMA) JUD ICIAL MEMBER DATED : 24/ 08 / 2010 COPY OF THE ORDER IS FORWARDED TO : (1) THE ASSESSEE (2) THE DEPARTMENT. (3) CIT(A.) CONCERNED, (4) CIT CONCERNED, (5) D.R ., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR, ITAT, AHMEDABAD LAHA/SR.P.S.