Shri Mohanbhai D. Bharwad, Ahmedabad V. The ITO, Ward-4(2)(3), Ahmedabad

ITA 268/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4765 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 22-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: BIREN SHAH
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (CONDUCTING THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NOS.267&268/AHD/2019 (ASSESSMENT YEARS: 2010-11 & 2011-12) MOHANBHAI D. BHARWAD S/1, NEW UMANG SOCIETY, OPP: MADHAV BAUG, NIRNAYNAGAR, AHMEDABAD-382481 VS. ITO WARD-4(2)(3), AHMEDABAD-380015 [PAN NO. ADDPB0907D] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI BIREN SHAH, A.R. RESPONDENT BY : SHRI DINESH SINGH , SR. D.R. DATE OF HEARING: 22/04/2021 DATE OF PRONOUNCEMENT: 07/05/2021 O R D E R PER MS. MADHUMITA ROY - JM: BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST THE ORDERS BOTH DATED 30.11.2018 PASSED BY THE LD. CIT(A)-4, AHMEDABAD AR ISING OUT OF THE PENALTY ORDERS BOTH DATED 15.03.2017 PASSED BY THE ITO, CIRCLE-4(2 ), AHMEDABAD UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 FOR A.Y. 2010 -11 AND 2011-12 RESPECTIVELY. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE QUANTUM APPEA L IN BOTH THE MATTERS HAVE BEEN DECIDED BY THIS LD. TRIBUNAL IN FAVOUR OF THE ASSES SEE IN IT(SS)A NO. 190&191/AHD/2015 FOR A.YS. 2010-11 AND 2011-12. HE NCE, ACCORDING TO HIM THE PENALTY HAS BECOME INFRUCTUOUS. THE COPIES OF THE SAID ORDERS HAVE ALSO BEEN FILED BEFORE US. - 2 - ITA NOS. 267&268/AHD/2019 MOHANBHAI D. BHARWAD VS. I TO A.YS. 2010-11 & 20 11-12 3. THE LD. DR HAS NOT BEEN ABLE TO CONTROVERT SUCH SUBMISSION MENTIONED BY THE LD. AR. UPON PERUSAL OF THE ORDERS PASSED IN IT(SS)A NO. 1 90&191/AHD/2015 IT IS ASCERTAINED THAT THE QUANTUM IN RESPECT OF THE ASSE SSEE FOR A.Y. 2010-11 & 2011-12 HAS BEEN DECIDED BY THE LD. TRIBUNAL IN FAVOUR OF T HE ASSESSEE. IT IS NEEDLESS TO MENTION THAT IF QUANTUM IS DELETED THE PENALTY DOES NOT SUSTAIN IN VIEW OF THE PARTICULAR FACT THAT UNDER SECTION 271(1)(C) SUB-CL AUSE (III) OF THE ACT PENALTY TO BE DETERMINED ON THE QUANTUM AND/OR DEMAND AND THUS TH E VERY BASIS OF ORDER OF IMPOSING PENALTY BEING THE QUANTUM WHEN DELETED THE PENALTY BECOME INFRUCTUOUS. IN THAT VIEW OF THE MATTER WE FIND MERIT IN THE SUBMIS SION MADE BY THE LD. AR. THE PENALTY APPEAL IS, THEREFORE, DISMISSED AS INFRUCTU OUS. 4. IN THE COMBINED RESULT, BOTH APPEALS FILED BY TH E ASSESSEE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07/05/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/05/2021 TANMAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE PCIT- AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD