The DCIT, Central Circle-2, Vadodara V. Dr. Jitendra T. Patel, Baroda

ITA 2988/AHD/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5590 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 16-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S ALOK SINGH
• Assessee Lawyers: S N SOPARKAR
• Section: 271(1)(c)

Judgement Text

ITA NO. 2988,89 AND 90/AHD/2016 AND THE RELATED COS ASSESSMENT YEAR: 2013-14 ITA NO. 3362 AND 3363/AHD/16 ASSESSMENT YEAR: 2008-09 AND 2012-13 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR (VICE PRESIDENT) AND MADHUMITA ROY (JUDICIAL MEMBER)] ITA NO. 2990/AHD/2016 ASSESSMENT YEAR: 2013-14 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, BARODA ............APP ELLANT VS DR ATUL T PATEL ..RESPONDENT PADMALYA, NEAR DODSAL COLONY MUJHMAHUDA, AKOTA ROAD, BARODA 390 020 [PAN: ACQPP5804K] CO NO. 16/AHD/17 ARISING OUT OF ITA NO. 2990/AHD/16 ASSESSMENT YEAR 2013-14 DR ATUL T PATEL .CROSS OBJECTOR PADMALYA, NEAR DODSAL COLONY MUJHMAHUDA, AKOTA ROAD, BARODA 390 020 [PAN: ACQPP5804K] VS DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, BARODA ..........RESPON DENT ITA NO. 2989/AHD/2016 ASSESSMENT YEAR: 2013-14 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, BARODA ............APPE LLANT VS DR VANDANA U PATEL ..RESPONDENT 6-7, NIRMAL SOCIETY, BEHIND AKOTA STANDIUM, AKOTA ROAD, BARODA 390 020 [PAN: ADHPP9157D] ITA NO. 2988,89 AND 90/AHD/2016 AND THE RELATED COS ASSESSMENT YEAR: 2013-14 ITA NO. 3362 AND 3363/AHD/16 ASSESSMENT YEAR: 2008-09 AND 2012-13 PAGE 2 OF 4 CO NO 18/AHD/ 17 IN ITA NO. 2989/AHD/2016 ASSESSMENT YEAR: 2013-14 DR VANDANA U PATEL .CROSS OBJECTOR 6-7, NIRMAL SOCIETY, BEHIND AKOTA STANDIUM, AKOTA ROAD, BARODA 390 020 [PAN: ADHPP9157D] VS DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, BARODA ..........RESPON DENT ITA NO. 2988/AHD/2016 ASSESSMENT YEAR: 2013-14 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, BARODA ............APPE LLANT VS DR JITENDRA T PATEL ..RESPONDENT 1, KALPANA CLINIC, BHAO KALE LANE, RAOPURA BARODA [PAN: AEQPP4644F] CO NO. 20/AHD/ 17 IN ITA NO. 2988/AHD/2016 ASSESSMENT YEAR: 2013-14 DR JITENDRA T PATEL .CROSS OBJECTOR 1, KALPANA CLINIC, BHAO KALE LANE, RAOPURA BARODA [PAN: AEQPP4644F] VS DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, BARODA ..........RESPON DENT ITA NO. 2988,89 AND 90/AHD/2016 AND THE RELATED COS ASSESSMENT YEAR: 2013-14 ITA NO. 3362 AND 3363/AHD/16 ASSESSMENT YEAR: 2008-09 AND 2012-13 PAGE 3 OF 4 ITA NO. 3362 AND 3363/AHD/16 ASSESSMENT YEAR: 2008-09 AND 2012-13 DR VANDANA U PATEL .APPELLANT 6-7, NIRMAL SOCIETY, BEHIND AKOTA STANDIUM, AKOTA ROAD, BARODA 390 020 [PAN: ADHPP9157D] VS DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, BARODA ..........RESPON DENT APPEARANCES BY S N SOPARKAR AND PARIN SHAH FOR THE ASSESSEES ALOK SINGH AND MUDIT NAGPAL FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JUNE 13, 2019 DATE OF PRONOUNCEMENT : JULY 31, 2019 O R D E R PER PRAMOD KUMAR, VP: 1. ALL THE FIVE APPEALS AND ALL THE THREE CROSS OBJ ECTIONS DEAL WITH A COMMON ISSUE WITH RESPECT TO PENALTIES UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961, IN RESPECT OF QUANTUM ADDITIONS RELATING TO THE INVESTMENTS IN, A ND DISBURSEMENTS FROM, A UNDISCLOSED PRIVATE DISCRETIONARY TRUST BY THE NAME OF ATHENA T RUST SETTLED BY DR A T PATEL IN FAVOUR OF THE FAMILY MEMBERS. 2. VIDE OUR ORDER OF EVEN DATE, WE HAVE REMITTED TH E MATTER REGARDING TAXABILITY OF THE RELATED QUANTUM ADDITIONS TO THE FILE OF THE ASSESS ING OFFICER. WE, THEREFORE, DEEM IT FIT AND PROPER TO REMIT THESE PENALTY PROCEEDINGS TO THE FI LE OF THE ASSESSING OFFICER FOR FRESH EXAMINATION IN THE LIGHT OF THE FINDINGS IN THE REL ATED QUANTUM PROCEEDINGS DE NOVO . ORDERED ACCORDINGLY. ITA NO. 2988,89 AND 90/AHD/2016 AND THE RELATED COS ASSESSMENT YEAR: 2013-14 ITA NO. 3362 AND 3363/AHD/16 ASSESSMENT YEAR: 2008-09 AND 2012-13 PAGE 4 OF 4 3. IN THE RESULT, ALL THE FIVE APPEALS AND ALL THE THREE CROSS OBJECTIONS ARE ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 31 ST DAY OF JULY, 2019. SD/- SD/- MADHUMITA ROY PRAMOD KUMAR (JUDICIAL MEMBER) (VICE-P RESIDENT) AHMEDABAD, DATED THE 31 ST DAY OF JULY, 2019 COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT/DEPUTY REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD