The ITO, Ward-2(4), Surat V. Smt. Amitaben Mukesh Desai, Surat

ITA 2838/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0269 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-10-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 04-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVA SEWAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. NO: 2838/AHD/2013 (ASSESSMENT YEAR: 2005-06) INCOME TAX OFFICER, WARD- 2 (4), SURAT V/S AMITABEN MUKESH DESAI, 2/4381, CHHAPGAR STREET, SAGRAMPURA (APPELLANT) (RESPONDENT) PAN: AATPD0727A APPELLANT BY : SHRI SHIVA SEWAK, SR. D.R. RESPONDENT BY : WRITTEN SUBMISSION ( )/ ORDER DATE OF HEARING : 17 -10-201 6 DATE OF PRONOUNCEMENT : 20 -10-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF LD. CIT(A)-II, SURAT DATED 23.09.2013 PERTAINING TO A.Y. 2005-06. ITA NO. 2838 /AHD/2013 . A.Y. 2005-0 6 2 2. THE SOLE GRIEVANCE OF THE REVENUE IS THAT THE LD. C IT(A) ERRED IN CANCELLING THE PENALTY LEVIED BY THE A.O. WITHOUT APPRECIATING THE FACT THAT THE A.O. HAS RIGHTLY POINTED OUT THAT THE ASSESSEE HAS DELIB ERATELY FURNISHED INACCURATE PARTICULARS OF ITS INCOME. 3. AT THE VERY OUTSET, WE FIND THAT IN THE QUANTUM ASS ESSMENT PROCEEDINGS THE ADDITIONS TRAVELLED UP TO THE TRIBUNAL AND THE TRIBUNAL IN ITA NO. 3291/AHD/2010 HAS SET ASIDE THE ISSUE TO THE FILES OF THE A.O. TO DECIDE THE ISSUE AS PER THE PROVISIONS OF LAW. 4. SINCE THE QUANTUM ADDITIONS HAVE BEEN RESTORED TO T HE FILES OF THE A.O, WE SET ASIDE THE PENALTY ALSO TO THE FILES OF THE A.O. TO BE DECIDED AFRESH AFTER PASSING THE QUANTUM ASSESSMENT ORDER AS PER THE DIR ECTIONS OF THE TRIBUNAL. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS T REATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 20 - 10- 20 16. SD/- SD/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT.