Shri Utpal Rajendra Barot, Ahmedabad V. The Income tax Officer, Ward-3(3)(5), Ahmedabad

ITA 2509/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7087 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIV SEVA K
• Assessee Lawyers: D K PARIKH
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO.2509/AHD/2017 (ASSESSMENT YEAR :2009-10) SHRI UTPAL RAJENDRA BAROT, 6, SOMESHWAR BUNGLOW VIBHAG 2, OPP: STAR BAZAR, SATELLITE, AHMEDABAD. VS. ITO, WARD 3(3)(5), AHMEDABAD. [PAN NO.ACUPB 2821 Q] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI D. K. PARIKH, A.R. RESPONDENTBY : SHRI SHIV SEVAK, SR. D.R. DATE OF HEARING 15/07/2019 DATE OF PRONOUNCEMENT 23/07/2019 O R D E R PER MS. MADHUMITA ROY -JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 11.09.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 7, AHMEDABAD WHEREBY AND WHEREUNDER THE PENALTY LEVIED UNDER SEC TION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) DA TED 30.03.2016 FOR ASSESSMENT YEAR 2009-10 BY THE ITO, WARD-3(3)(5), AHMEDABAD HAS BEE N CONFIRMED. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE QUANTUM APPEA L ARISING OUT OF THE ASSESSMENT ORDER DATED 28.03.2013 HAS BEEN DELETED BY THE CO-ORDINAT E BENCH IN APPEAL PREFERRED BY THE ASSESSEE BEING ITA NO.843/AHD/2013 FOR A.Y. 2009-10 BY ORDER DATED 08.08.2018 COPY WHEREOF HAS ALSO BEEN SUBMITTED BEFORE US. SINCE TH E QUANTUM ADDITION HAS BEEN DELETED BY THE CO-ORDINATE BENCH, THE PENALTY PROCEEDINGS I TSELF BECOME INFRUCTUOUS AS - 2 - ITA NO.2509/AHD/2017 UTPAL RAJENDRA BORAT VS. ITO ASST.YEAR2009-10 SUBMITTED BY THE LEARNED AR. THE LEARNED DR, HOWEVE R, HAS NOT MADE ANY SERIOUS OBJECTION TO THE ADMITTED POSITION OF THE MATTER AS CONTENDED BY THE LEARNED AR. 3. HEARD THE RESPECTIVE PARTIES, PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. WE HAVE ALSO PERUSED THE ORDER PASSED BY THE CO-ORD INATE BENCH IN ITA NO.843/AHD/2013.WE FIND SINCE THE QUANTUM HAS BEEN DELETED THE PENALTY AS BECOME INFRUCTUOUS AND HENCE THIS APPEAL IS DISMISSED AS I NFRUCTUOUS. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS INFRUCTUOUS. THIS ORDER PRONOUNCED IN OPEN COURT ON 23/07/2019 SD/- SD/- (WASEEM AHMED) ( MS. MADHUMITA R OY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23/07/2019 PRITIYADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-7, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 15.07.2019 (DICTATION PAGE1) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.07.2019 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S24.07.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER