ITO, Ward-3, Bhilwara V. Shri Rajendra Kumar Kabra, Bhilwara

ITA 289/JODH/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9974 (ITAT-JODHPUR)
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 06-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C BADHOK LD
• Assessee Lawyers: RAJENDRA JAIN LD ARS
• Section: 69

Judgement Text

1 ITA NO.289/JODH/2018 SHRI RAJENDRA KUMAR KABRA ASSESSMENT YEAR: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH , , BEFORE HONBLE SHRI SANDEEP GOSAIN, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.289/JODH/2018 ( / ASSESSMENT YEAR: 2011-12) INCOME TAX OFFICER - WARD - 3 SHASTRI NAGAR BHILWARA, RAJASTHAN / VS. SHRI RAJENDRA KUMAR KABRA S/O SHRI RADHEY SHYAM KABRA 67, SAGAR, MAIN SECTOR SHASTRI NAGAR, BHILWARA RAJASTHAN ./ ./PAN/GIR NO. AABPK-4135-H ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : MS. RAKSHA BIRLA (CA) & SHRI RAJENDRA JAIN (ADVOCATE)LD.ARS. REVENUE BY : SHRI K.C. BADHOK- LD. CIT- DR / DATE OF HEARING : 04/11/2020 / DATE OF PRONOUNCEMENT : 21/12/2020 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER): - 1. AFORESAID APPEAL BY REVENUE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2011-12 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS), AJMER, (CIT(A)], APPEAL NO .25/2017-18 DATED 12/03/2018 QUA DELETION OF PENALTY U/S 271(1) (C) FOR RS.83.37 2 ITA NO.289/JODH/2018 SHRI RAJENDRA KUMAR KABRA ASSESSMENT YEAR: 2011-12 LACS. THE IMPUGNED PENALTY WAS LEVIED BY LD. AO VID E ORDER DATED 23/03/2017 AGAINST QUANTUM ADDITION U/S 69 FOR RS.2 71.94 LACS. 2. UPON PERUSAL OF PARA 4.2 OF APPELLATE ORDER, IT IS QUITE EVIDENT THAT THE QUANTUM ADDITION STOOD DELETED BY THE ORDE R OF THIS TRIBUNAL VIDE ITA NO.311/JODH/2015 ORDER DATED 08/02/2018, A COPY OF WHICH WAS SUBMITTED BY THE ASSESSEE TO LD. CIT(A). ACCORDINGLY, THE SAID PENALTY WAS DELETED BY LD. CIT(A), AGAINST WHICH THE REVENUE IS IN FURTHER APPEAL BEFORE US. 3. WE FIND THAT THERE IS NO CHANGE IN FACTS BEFORE US. AS OF NOW, THERE ARE NO QUANTUM ADDITIONS AGAINST THE ASSESSEE AND THEREFORE, THE IMPUGNED PENALTY WOULD NOT SURVIVE. NOTHING IS ON RECORD WHICH WOULD SUGGEST THAT THE ORDER OF THE TRIBUNAL IN DEL ETING QUANTUM ADDITION HAS SUBSEQUENTLY BEEN REVERSED, IN ANY MAN NER. THEREFORE, THE IMPUGNED ORDER WOULD NOT REQUIRE ANY INTERFERENCE ON OUR PART. 4. THE APPEAL STANDS DISMISSED. ORDER PRONOUNCED U/R 34(4) OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. SD/- SD/- (SANDEEP GOSAIN) (MAN OJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 21/12/2020 SR.PS:-JAISY VARGHESE 3 ITA NO.289/JODH/2018 SHRI RAJENDRA KUMAR KABRA ASSESSMENT YEAR: 2011-12 ! / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #$' / THE RESPONDENT 3. % ( ) / THE CIT(A) 4. % / CIT CONCERNED 5. &'#( ) , ) , / DR, ITAT, JODHPUR 6. '+,- / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, JODHPUR.