Shri Jalpit Mukeshkumar Parmar, Ahmedabad V. The Income tax Officer,Ward-14(1), Ahmedabad

ITA 263/AHD/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0515 (ITAT-AHMEDABAD)
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 30-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KR
• Assessee Lawyers: S N DIVATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH BEFORE: SHRI D.K. TYAGI JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTA NT MEMBER SRI JALPIT MUKESHKUMAR PARMER, 8-B, 4 TH FLOOR, MADHAV-2 OPP. KALUPUR COM. CO-OP. BANK NR. INDUCTOTHERM, BOPAL, ABAD-3800058 (APPELLANT) PAN NO. APJPP8439C VS. THE ITO, WARD 14(1) AHMEDABAD (RESPONDENT) REVENUE BY : SRI RAHUL KR., SR. D.R. ASSESSEE BY : SRI S.N. DIVATIA, A.R. DATE OF HEARING : 20-02-2013 DATE OF PRONOUNCEMENT : 22-02-2013 / ORDER PER : D.K TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-XXI AHMEDABAD, DATED 14/09/2012. ITA NO. 263/AHD/2013 A.Y.:-2008-09 ITA NO. 263/AHD/2013 A.Y. 2008-09 PAGE NO JALPIT MUKESHKUMAR PARMAR VS. ITO 2 2. ASSESSEE IN THIS APPEAL IS AGGRIEVED BY THE ACTI ON OF THE LD. CIT(A) IN CONFIRMING THE PENALTY OF RS. 8,46,150/- LEVIED U/S 271(1)(C) OF THE ACT BY THE ASSESSING OFFICER. 3. SINCE VIDE ITA NO. 2900/AH/2012 IN QUANTUM PROC EEDINGS THE MATTER HAS BEEN RESTORED BACK TO THE FILE OF THE LD. CIT(A ), THE PENALTY PROCEEDINGS ARE ALSO RESTORED BACK TO HIM TO DECIDE AFRESH AFT ER DECIDING THE QUANTUM APPEAL OF THE ASSESSEE. 4. IN THE RESULT, THIS APPEAL IS ALSO ALLOWED FOR S TATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 22/02/2013 A.K. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '#