Dushyant Sisoudiya, Ahmedabad V. ITO, Ward-5(1)(1), Ahmedabad

ITA 2355/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9847 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PAMIL SHAH
• Keywords: Salary income; Revised return
• Section: 271(1)(c)

Judgement Text

SMC-ITA NO. 2355/AHD/2017 DUSHYANT SISOUDIYA VS. ITO ASSESSMENT YEAR: 2011-12 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT ] ITA NO. 2355/AHD/2017 ASSESSMENT YEAR : 2011-12 DUSHYANT SISOUDIYA ............APPEL LANT 206, HEMKOOT BUILDING, B/H. LIC BUILDING, NR. GANDHIGRAM RAILWAY STATION, ASHRAM ROAD AHMEDABAD - 380009 [PAN: AISPS 0986 P] VS. INCOME-TAX OFFICER .......................RESPONDENT WARD 5(1)(1), AHMEDABAD APPEARANCES BY: PAMIL SHAH FOR THE APPELLANT JAYA CHAUDHARY FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 25.02.2019 DATE OF PRONOUNCING THE ORDER : 07.05.2019 O R D E R 1. THIS APPEAL IS DIRECTED AGAINST LEARNED CIT(A)S EX-PARTE ORDER DATED 24.08.2017 FOR THE ASSESSMENT YEAR 2011-12 2. GRIEVANCES OF THE ASSESSEE APPELLANT ARE AS FOLL OWS;- 1. THE ID CIT(A) HAS ERRED IN LAW IN DISMISSING TH E APPEAL OF THE APPELLANT AGAINST PENALTY ORDER U/S 271(1)(C) WITHOUT GIVING PROPER OPPORTUNITY OF HEARING AND THEREFORE BAD IN LAW AND ILLEGAL AND TH EREFORE THIS ORDER ITSELF BE HELD AS BAD IN LAW AND BE QUASHED. 2. THE LEARNED CTT(A) HAS ERRED IN DISMISSING THE A PPEAL WITHOUT CONSIDERING THE FACT THAT THE INCOME IN QUESTION WAS OFFERED FO R TAX DURING THE COURSE OF ASSESSMENT AND TAX DUE WAS PAID ON IT AND THEREFORE THERE IS NO QUESTION OF CONCEALMENT OR FURNISHING OF INACCURATE PARTICULARS OF INCOME 3. THE LD CIT(A) AND ID A.O HAS ERRED IN CONFIRMI NG/LEVYING PENALTY ON THE AMOUNT OF INCOME (SALARY INCOME OF RS.9,35,458/- AN D INTEREST INCOME OF RS.3,620/-) WHICH WAS ALREADY OFFERED FOR TAXATION WHILE FILING REVISED RETURN OF INCOME AND TAX ON IT WAS ALREADY PAID AT THE TIME O F FILING REVISED RETURN OF INCOME. IN THE CIRCUMSTANCES, IT CANNOT BE SAID THA T APPELLANT HAS CONCEALED SMC-ITA NO. 2355/AHD/2017 DUSHYANT SISOUDIYA VS. ITO ASSESSMENT YEAR: 2011-12 PAGE 2 OF 3 HIS INCOME. THEREFORE LEVY OF PENALTY ON THIS INCOM E IS ILLEGAL AND THEREFORE REQUIRES TO BE DELETED. 3. TO ADJUDICATE ON THIS APPEAL, IT IS SUFFICIENT T O TAKE NOTE OF THE FACT THAT RATHER THAN DEALING WITH VERY SPECIFIC GROUNDS OF APPEAL B EFORE THE CIT(A), HE HAS DISMISSED THE APPEAL RATHER SUMMARILY BY OBSERVING THAT FOR THE DETAILED REASONING IN PARAS 1 TO 5 OF THE PENALTY ORDER, IMPUGNED PENA LTY WAS LEVIED , THAT THE AOS OBSERVATIONS IN THE PENALTY ORDER REMAIN UNCOUNTROV ERED AND THAT CONSIDERING THE ABOVE, NO INTERFERENCE IS CALLED FOR . THERE IS NOT EVEN WHISPER OF A DISCUSSION ABOUT THE GROUNDS OF APPEAL. THE ASSESSEE IS AGGRIEVED A ND IS IN APPEAL BEFORE US. 4. I HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE AP PLICABLE LEGAL POSITION. 5. IN MY CONSIDERED VIEW, IRRESPECTIVE OF WHETHER T HE APPELLANT APPEARS BEFORE THE CIT(A) OR NOT, THE GROUNDS OF APPEAL RAISED BY THE APPELLANT ARE REQUIRED TO BE DISPOSED OF ON MERITS. THAT EXERCISE HAS CLEARLY N OT BEEN DONE IN THIS CASE. 6. IN VIEW OF THE ABOVE DISCUSSIONS AND BEARING IN MIND ENTIRETY OF THE CASE, I REMIT THE MATTER TO THE FILE OF THE ASSESSING OFFIC ER FOR ADJUDICATION ON MERITS BY WAY OF A SPEAKING ORDER AND AFTER GIVING YET ANOTHER OP PORTUNITY OF HEARING TO THE ASSESSEE. ORDERED, ACCORDINGLY. 7. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 7 TH MAY, 2019. SD/- PRAMOD KUMAR (VICE PRES IDENT) AHMEDABAD, THE 7 TH DAY OF MAY, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD