The ITO, Ward-9(4), Ahmedabad V. Kataria Logistic Services, Ahmedabad

ITA 2825/AHD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57202 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 15-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANKIT TALSANIA

Judgement Text

, , , . , ! ! ! ! IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD BEFORE SHRI MUKUL KR.SHRAWAT, J.M. & SHRI A.MOHAN A LANKAMONY, A.M.) . ITA NO.2825/AHD./2011 ' /ASSESSMENT YEAR 2005-2006 I.T.O., WARD-9(4), AHMEDABAD VS- M/S.KATARI A LOGISTICS, ABAD (PAN : AAEFK 6542K) ( #$ /APPELLANT) ( %&#$ /RESPONDENT ) #$ ' ( / APPELLANT BY : SHRI SAMIR TEKRIWAL, SR.D.R. %&#$ ' ( / RESPONDENT BY : SHRI ANKIT TALSANIA, A.R. ) ' * / DATE OF HEARING : 21/02/2012 +' ' * / DATE OF PRONOUNCEMENT : 24/02/2012 , , , , / ORDER PER SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE REVENUE, AGGRIEVED WIT H THE ORDER OF THE LD. CIT(APPEALS)-XV, AHMEDABAD IN APPEAL NO.CIT(A)/ XV/ITO/9(4)/15/10- 11 DATED 13.09.2011 FOR THE ASSESSMENT YEAR 2005-20 06 PASSED UNDER SECTION 250 R.W.S.271(1)(C) OF THE I.T. ACT, 1961. 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS IN ITS APPEAL. 1. THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDABAD HAS ERRED IN LAW AND ON FACTS IN DELETING THE PENAL TY OF RS.1,27,80,657/- LEVIED U/S.271(1)(C) OF THE ACT. ITA NOS. 2825-AHD-11 2 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDABAD OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. 3. IT IS THEREFORE, PRAYED THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDABAD MAY BE SET-ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED. 3. AT THE OUTSET IT IS OBSERVED THAT THE LD. CIT(A) WAS OF THE VIEW THAT SINCE IN THE QUANTUM APPEAL, THE MATTER WAS SET ASI DE AND SENT BACK TO THE FILE OF THE LD. CIT(A) BY THE HONBLE TRIBUNAL VID E ITS ORDER DATED 29.12.2010, THE PENALTY ORDER OF THE LD. AO DATED 2 3.03.2010 WILL NOT SURVIVE. IN FACT, THE HONBLE TRIBUNAL IN THE QUANT UM APPEAL HAD RESTORED THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR D ECIDING THE ISSUE AFRESH. IN SUCH CIRCUMSTANCES, WE ARE OF THE CONSIDERED VIEW T HAT THE PENALTY ORDER SHOULD BE CONSIDERED IN THE LIGHT OF THE QUANTUM AP PEAL DECIDED BY THE LD. CIT(A). FOR THIS REASON, WE SET ASIDE THE ORDER OF THE LD. CIT(A) DATED 13.09.2011 AND RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO CONSIDER THE PENALTY ORDER OF THE LD. AO IN THE LIG HT OF HIS FINDINGS IN THE QUANTUM APPEAL. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S ALLOWED FOR STATISTICAL PURPOSES. - , ' +' ./ 24 / 02 /201 2 0 ' 1) 2 SD/- SD/- (MUKUL KR. SHRAWAT) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED : 24/02/2012 ITA NOS. 2825-AHD-11 3 , , , , ' '' ' %3 %3 %3 %3 43'/ 43'/ 43'/ 43'/ - 1. #$ 2. %&#$ 3. 5 4. 5 - - 5. 361 % , , 2 6. 17 8- , , 9 / : , 2 TALUKDAR/ SR. P.S.