Shri Vimal Prakash, Baroda V. The Income tax Officer,Ward-6(2), Baroda

ITA 2882/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 72949 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 30-01-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 21-11-2011
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: WITHDRAWN APPLICATION

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 2882/AHD/2011 ASSESSMENT YEAR 2005-06 SH. VIMAL PRAKASH, BARODA PAN: ADQPP9773J VS. INCOME TAX OFFICER WARD-6(2), BARODA. (APPELLANT) (RESPONDENT) REVENUE BY : SH. O.P. BATHEJA, SR. D.R. ASSESSEE(S) BY : WITHDRAWN (APPLICATION) / // / DATE OF HEARING : 30/01/2014 !'# / DATE OF PRONOUNCEMENT : 31/01/2014 $% $% $% $%/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE. THE ASSES SEE VIDE LETTER DATED 27.01.14 HAS STATED THAT HE WANTS TO WITHDRAW THE A PPEAL FILED BEFORE THE TRIBUNAL. THE SAID LETTER READS AS UNDER IN THIS CASE ASSESSMENT ORDER WAS PASSED BY ASSESS MENT OFFICER ON INCOME OF RS 4,88,333/- AS AGAINST THE RETURN INCOM E OF RS 1,09,867/- DUE TO SOME UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE COULD NOT FILE THE APPEAL BEFORE THE CIT(APPEAL). THE ASSESSMENT OFFI CER ALSO IMPOSED PENALTY OF RS 1,18,044/- U/S 271(1)(C) AGAINST THE SAID ASSESSED INCOME OF RS 4,88,333/- AS ON ORDER DATED 26-8-2008. UNDER SECTION 271(1)(C). THE ASSESSEE COULD NOT FILE APPEAL BEFORE THE CIT(A PPEALS) AGAINST THIS ITA NO.49/AHD/2011 SHIV SHAKTI FAMILY TRUST, AHD VS. ACIT, CIR-6, AHD FOR A.Y. 2005-06 - 2 - PENALTY ORDER ALSO. HOWEVER, ASSESSEE FILED PETITI ON U/S 273(A) BEFORE THE CIT-IV, BARODA, WHO REJECTED THE PETITION OF TH E ASSESSEE. SUBSEQUENTLY, THE ASSESSEE FILED APPEAL BEFORE THE LEARNED CIT(APPEALS) AGAINST QUANTUM ADDITION ALONGWITH REQUEST FOR COND ONE OF THE DELAY. THE CIT(APPEAL) CONDONED THE DELAY IN FILING THE AP PEAL AND ACCEPTED THE APPEAL OF THE ASSESSEE. THE A.O., AFTER GIVING THE EFFECT TO THE ORDER OF THE CIT(APPEALS) DETERMINED THE INCOME OF THE AS SESSEE OF RS 1,98,300/- VIDE HIS ORDER DATED 02-02-2010. SINCE THE PENALTY WAS LEVIED ON ORIGINALLY ASSESSED INCOME OF RS 4,88,333 /- WHICH HAS BEEN NOW REDUCED TO RS 1,98,300/-. THEREFORE, ASSESSEE HAS TO FILE APPEAL BEFORE THE CIT (APPEAL), BARODA TO RECTIFY THE PENA LTY U/S 271(1)(C). THE APPELLANT HAS FILED APPEAL AGAINST 271(1)(C) OR DER BY MISTAKE WHICH MAY KINDLY BE ALLOWED TO BE WITHDRAWN . 2. THE LD. DR HAS NO OBJECTION TO ALLOW THE ASSESSE E TO WITHDRAW THE APPEAL. THEREFORE, WE DISMISS THE APPEAL OF THE ASS ESSEE AS WITHDRAWN. 11. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 31 ST JANUARY, 2014 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 31/01/2014 GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA, SR. P , SR. P , SR. P , SR. P. .. .S SS S. .. .