Late Shri Sajid R. Dhamani(Through L/H Smt. Suchitra S. Dhamani), Indore V. The Asstt. Commissioner of Income Tax, Circle-1(1)(2), Vadodara

ITA 2490/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2772 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D K PARIKH
• Section: 271(1)(c); 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I KUL BHARAT , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER LATE SHRI SAJID R. DHANANI ( THROUGH LEGAL HEIR SMT. SUCHITRA S. DHANANI), BF - 8/9, SCHEME NO. 74C, VIJAY NAGAR, INDORE - 452010 PAN: ABWPD8291K (APPELLANT) VS THE ACIT, CIRCLE - 1(1)(2), VADODARA (RESPONDENT) REVENUE BY : S H RI VIDHYUT TRIVEDI , SR. D . R. ASSESSEE BY: SHRI D.K. PARIKH , A.R. DATE OF HEARING : 24 - 0 2 - 2 020 DATE OF PRONOUNCEMENT : 25 - 02 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE SOLITARY GROUND OF APPEAL IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 1 DATED 14 - 08 - 2018 ARISING OUT OF SUSTAINING PENALTY LEVIED U/S. 271(1)(C) VIDE ORDER U/S. 153A R.W.S. 143(3) DATED 31 ST MARCH, 2013. I T A NO . 2490 / A HD/20 18 A SS ESSMENT YEAR 2008 - 09 I.T.A NO. 2490 /AHD/20 18 A.Y. 2008 - 09 PAGE NO LATE SRI SAJID R. DHANANI VS. ACIT 2 2. DURI NG THE COURSE OF APPELLATE PROCEEDINGS , AT THE OUTSET, THE LD. COUNSEL HAS BROUGHT TO OUR NOTICE THAT THE QUANTUM ADDITION ON THE BASIS OF WHICH THE IMPUGNED PENALTY WAS LEVIED HAS BEEN DELETED BY THE CO - ORDINATE BENCH OF THE ITAT IN THE CASE OF LATE SRI S AJID R. DHANANI VIDE ITA NO. 157, 158, 159 /AHD/2015 ORDER DATED 30 - 07 - 2019. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE COULD NOT CONTROVERT THE SE FACTS REPORTED BY THE LD. CO U NSE L THAT IMPUGNED QUANTUM APPEAL WAS DELETED BY THE CO - ORDINATE B EN CH VIDE ABOVE CITED OR D ER. 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. IT IS NOTICED THAT ASSESSING OFFICER VIDE OR DER D A TED 16 TH MACH, 2016 HAS LEVIED PENALTY TO THE AMOUNT OF RS . 6,55,000/ - ON THE BASIS OF QUANTUM ADDITIONS MADE BY THE ASSESSING OFFICER U/S. 153A R.W.S. 143(3) OF THE ACT ON 31 ST MARCH, 2013. SINCE THE QUANTUM ADDITION ON THE BASIS OF WHICH PENALTY WAS LEVIED HAS BEEN DELETED BY THE CO - ORDINATE BENCH AS CITED ABOVE, THEREFORE, WE CONSIDER THAT PENALTY LEVIED IN T HE CASE OF THE ASSESSEE HAS BECOME INFRUCTUOUS , T HEREFORE, THIS APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 25 - 02 - 20 20 SD/ - SD/ - ( KUL BHARAT ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 25 /02 /2020 I.T.A NO. 2490 /AHD/20 18 A.Y. 2008 - 09 PAGE NO LATE SRI SAJID R. DHANANI VS. ACIT 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,