Shri Kantibhai Revabhai Prajapati, Ahmedabad V. The ITO, Ward-3(3)(7), Ahmedabad

ITA 2510/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9980 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 14-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• 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.2510/AHD/2017 (ASSESSMENT YEAR : 2006-07) SHREE KANTIBHAI REVABHAI PRAJAPATI, 11, REVABHAI SHOPPING CENTRE, VASTRAL ROAD, ODHAV, AHMEDABAD. VS. THE INCOME TAX OFFICER, WARD 3(3)(7), AHMEDABAD. [PAN NO. AGAPP 3413 E] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI DIVYA AGRAWAL, A.R. RESPONDENT BY : SHRI S. K. DEV, SR. D.R. DATE OF HEARING 13/05/2019 DATE OF PRONOUNCEMENT 17/05/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 13.10.2017 PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS) - 7, AHMEDABAD UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) ARISING OUT OF THE ORDER DATED 29.03.2016 PASSED BY THE ITO, WARD 3(3)(7), AHMEDABAD FOR THE ASSESSMENT Y EAR 2006-07. 2. THE PENALTY PROCEEDING WAS INITIATED OUT OF THE ASSESSMENT ORDER DATED 31.01.2014 PASSED BY THE LEARNED AO. APPEAL HAS BEE N PREFERRED BY THE ASSESSEE AGAINST THE SAID PENALTY ORDER DATED 29.03 .2016 BEFORE THE FIRST APPELLATE AUTHORITY WHO IN TURN CONFIRMED SUCH PENA LTY PASSED BY THE LEARNED AO. ITA NO.2510/AHD/2017 SHREE KANTIBHAI REVABHAI PRAJAPATI ASST.YEAR 2006-07 - 2 - 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL, TH E LEARNED AO SUBMITTED BEFORE US THAT THE CO-ORDINATE BENCH BY AND UNDER A N ORDER DATED 07.09.2018 IN IT(SS)A NO.375/AHD/2014 FOR A.Y. 2006-07 PREFERR ED BY THE ASSESSEE DELETED THE QUANTUM ORDER PASSED BY THE AUTHORITIES BELOW. COPY OF THE SAID ORDER WAS HANDED OVER TO US. IN THAT VIEW OF THE MA TTER, SINCE VERY BASIS OF THE PENALTY ORDER BEING THE ADDITION MADE BY THE AUTHOR ITIES BELOW BEING DELETED, THE PENALTY ORDER BECOMES INFRUCTUOUS. HENCE, THE A PPEAL PREFERRED BY THE ASSESSEE BEFORE US AGAINST SUCH PENALTY ORDER CONFI RMED BY THE LEARNED CIT(A) IS TO BE ORDERED AS DISMISSED AS INFRUCTUOUS . THE LEARNED DR HAS NOT RAISED ANY OBJECTION TO SUCH FACTUAL ASPECT OF THE MATTER AS CONTENDED BY THE LEARNED AR. 4. HAVING HEARD THE RESPECTIVE PARTIES, HAVING REGA RD TO THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE VIEW THAT S INCE THE QUANTUM APPEAL HAS BEEN ALLOWED IN FAVOUR OF THE ASSESSEE BY DELETING THE ADDITION MADE BY THE AUTHORITIES BELOW, THE INSTANT APPEAL ARISING OUT O F THE PENALTY ORDER ON THE BASIS OF SUCH ADDITION BECOMES INFRUCTUOUS AND HENC E APPEAL IS DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS INFRUCTUOUS. THIS ORDER PRONOUNCED IN OPEN COURT ON 17 / 05 /201 9 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 17/05/2019 PRITI YADAV, SR.PS ITA NO.2510/AHD/2017 SHREE KANTIBHAI REVABHAI PRAJAPATI ASST.YEAR 2006-07 - 3 - / 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 13.05.2019 (DICTATION PAGES 3) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.05.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 15.05.2019 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