Devabhai Dhanabhai Desai, Ahmedabad V. ITO, Ward-2(2)(1), Ahmedabad

ITA 237/AHD/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8582 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Assessee Lawyers: S N DIVATIA
• Keywords: Set aside
• Section: 271(1)(c); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) [THROUGH VIRTUAL COURT] ITA. NO: 237/AHD/2019 (ASSESSMENT YEARS: 2014-15) DEVABHAI DHANABHAI DESAI 28/326 HARIOM APARTMENT NAVA WADAJ, AHMEDABAD- 380013 PAN NO. AKFPD8443D ITO, WARD-2(2)(2), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. N. DIVATIA, A.R. RESPONDENT BY : SHRI S.S. SHUKLA, SR. D.R. ( )/ ORDER DATE OF HEARING : 05-08-2021 DATE OF PRONOUNCEMENT : 13-08-2021 PER MAHAVIR PRASAD, J.M. 1. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) FOR CONFIRMING PENALTY U/S. 271(1)(C) OF THE ACT VIDE APPEAL NO. CIT(A)- 6/171/18-19 ORDERDATED 10/01/2019 ARISING OUT OF PENALTY ORDER DATED 28/06/2017. ITA NO. 237/AHD/2019 . A.Y. 2014-15 2 2. AT THE TIME OF HEARING, LD. A.R. SHRI S.N. DIVATIA ARGUED THAT CO-ORDINATE BENCH IN QUANTUM PROCEEDING IN ITA NO. 287/AHD/2019 HAS SET ASIDE MATTER TO THE FILE OF THE LD. A.O. TO DECIDE MATTER AFTER CONSIDERING THE EVIDENCE ON RECORD AND FURTHER DOCUMENTS WHICH THE ASSESSEE MAY CHOOSE TO FILE BEFORE THE LD. A.O. FOR PROPER ADJUDICATION OF THE MATTER. 3. SINCE PENALTY PROCEEDINGS ARE CONSEQUENTIAL PROCEEDING OF QUANTUM MATTER. THUS, IN THE INTEREST OF JUSTICE, WE SET ASIDE THIS MATTER TO THE FILE OF THE LD. ASSESSING OFFICER TO DECIDE THIS MATTER ALONG WITH QUANTUM PROCEEDING AS PER LAW. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 13 - 08- 2021 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 13/08/2021 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD