Mayankkumar Natvarlal Soni, Bhavnagar V. DCIT, Circle-2, Bhavnagar

ITA 2338/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5218 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 30-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 2338/AHD/2018 ( ASSESSMENT YEAR : 2011-12) MAYANKKUMAR NATVARLAL SONI 8-9, CITY CENTER COMPLEX, KALANALA, BHAVNAGAR / VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 2, AAYKAR BHAVAN, JASONATH CHAWK, NAKUBAUG, BHAVNAGAR ./ ./ PAN/GIR NO. : ABTPS7337Q ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI DARSHAN B. GANDHI WITH SHRI PARVEZ POPATIA, A.RS. / RESPONDENT BY : SHRI L. P. JAIN, SR. D.R. DATE OF HEARING 04/02/2020 !'# / DATE OF PRONOUNCEMENT 20/02/2020 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 26.09.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 6, AHMEDABAD ARISING OUT OF THE ORDER DATED 12.03.2018 PASSED BY THE LEA RNED DCIT, CIRCLE-2, BHAVNAGAR UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HERE INAFTER REFERRED AS TO THE ACT) FOR ASSESSMENT YEAR 2011-12. 2. THE MATTER HAS COME UP FOR FIXING THE DATE OF EA RLY HEARING BEFORE US. HOWEVER, AT THE TIME OF HEARING OF THE MATTER, THE LEARNED COUN SEL APPEARING FOR THE ASSESSEE SUBMITTED ITA NO.2338/AHD/2018 MAYANKKUMAR N. SONI VS. DCIT ASST.YEAR 2011-12 - 2 THAT THE QUANTUM OF ADDITION HAS BEEN DELETED BY TH E CO-ORDINATE BENCH IN ITA NO. 1497/AHD/2016 , HENCE, PENALTY HAS BECOME INFRUCTUOUS. A COPY OF THE SAID ORDER DATED 05.09.2019 PASSED BY THE CO-ORDINATE BENCH HAS ALSO BEEN PROV IDED BY THE LEARNED AR. 3. THE LEARNED DR, HOWEVER, HAS NOT RAISED ANY SERI OUS OBJECTION TO THAT OF THE CONTENTIONS MADE BY THE LEARNED AR. 4. HAVING HEARD THE RESPECTIVE PARTIES AND HAVING R EGARD THE FACTS AND CIRCUMSTANCES OF THE CASE, PARTICULARLY, UPON PERUSAL OF THE ORDE R PASSED BY THE CO-ORDINATE BENCH IN ITA NO. 1497/AHD/2016 , WE FIND THAT SINCE THE QUANTUM OF ADDITION HAS BE EN DELETED BY THIS CO- ORDINATE BENCH, PENALTY OUT OF THE SAID ASSESSMENT PROCEEDINGS BECOMES INFRUCTUOUS AND HENCE, THE APPEAL IS DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT, ASSESSEES APPEAL IS DISPOSED OF. THIS ORDER PRONOUNCED IN OPEN COURT ON 20/0 2/2020 SD/- SD/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 20/02/2020 TRUE COPY S. K. SINHA / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. $%& ' / CONCERNED CIT 4. '() / THE CIT(A)- 5. *+, --%&. %&#. /01$1 / DR, ITAT, AHMEDABAD 6. ,23 4 / GUARD FILE. / BY ORDER, (DY./ASSTT. REGISTRAR) $%& / ITAT, AHMEDABAD