Shri Mukesh Gamanbhai Patel, Surat V. The Income Tax Officer, Ward-6(3), Surat

ITA 3055/AHD/2014

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2071 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 19-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 143(3)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER ./ ITA NO.3055/AHD/2014 [ [ / ASSTT. YEAR:2008-2009 MUKESH GAMANLAL PATEL , 5/1015, TARATIYA HANUMAN SHERI, HARIPURA MAIN ROAD, SURAT-395003. PAN: ADLPP9578L VS INCOME TAX O FF I CER, WARD-6(3), SURAT. (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI PR I TESH SHAH, C . A REVENUE BY : MS ANUPAMA SINGLA, SR.D.R / DATE OF HEARING : 20/11/2018 / DATE OF PRONOUNCEMENT: 22/11/2018 / O R D E R PER MS MADHUMITA ROY, JUDICIAL MEMBER: THE INSTANT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 10/10/2014, PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-1, SURAT, ARISING OUT OF THE ORDER DATED 22/06/2011, PASSED U/S.271(1)(C) OF THE INCOME TAX ACT 1961, BY THE ACIT (OSD)-5, SURAT, FOR THE ASSESSMENT YEAR 2008-2009. ITA NO.3055/AHD/2014 FOR A.Y.2008-2009 2 2. IN THE INSTANT APPEAL, INITIALLY THE ASSESSMENT ORDER WAS PASSED BY THE ACIT (OSD)-5 SURAT, ON 30/1/2010 U/S.144 R.W.S 143(3) OF THE ACT, DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.990460/- WHEREAS THE ASSESSEE DECLARED HIS TOTAL INCOME AT RS.72,154/- BY FILLING RETURN ON 22/07/2008 FOR THE ASSESSMENT YEAR 2008-09.THE PENALTY PROCEEDINGS U/S.271(1)( C) OF THE ACT, WAS ALSO INITIATED BY THE AO ON THE BASIS OF SUCH ORDER OF ASSESSMENT DATED 30/01/2010, SUCH PROCEEDINGS HAS BEEN CULMINATED IN THE ORDER OF PENALTY IMPOSING RS.875,21/- WHICH WAS APPEALED AGAINST BEFORE THE LD.CIT(A), WHO IN TURN CONFIRMED THE SAID APPEAL BY AND UNDER THE ORDER DATED 10/10/2014, DISMISSING THE APPEAL PREFERRED BY THE ASSESEE. HENCE THE INSTANT APPEAL BEFORE US. 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD.REPRESENTATIVE OF THE ASSESSEE SUBMITTED BEFORE US THAT THE QUANTUM APPEAL PREFERRED BY THE ASSESSEE BEFORE THE LD.TRIBUNAL HAS BEEN ALLOWED IN FAVOUR OF THE ASSESSEE WHEREBY AND WHEREUNDER THE ADDITION MADE BY THE AUTHORITIES BELOW WAS DELETED. HE FURTHER SUBMITTED A COPY OF THE ORDER DATED 16/10/2018, PASSED BY THE CO-ORDINATE BENCH IN THIS REGARD. HE FURTHER SUBMITTED THAT SINCE THE QUANTUM PROCEEDINGS HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE BY CO-ORDINATE BENCH, THE VERY BASIS OF THE PENALTY ORDER HAS BEEN BECOME INFRUCTUOUS. HE THUS PRAYS FOR ORDER ACCORDINGLY. AFTER HEARING THE LD.COUNSEL FOR THE RESPECTIVE PARTIES, IT APPEARS FROM THE RECORD AS WELL AS JUDGMENT RELIED ON BY THE LD.REPRESENTATIVE OF THE ASSESSEE THAT THE QUANTUM APPEAL PREFERRED BY THE ASSESSEE HAS BEEN ALLOWED DELETING THE ORDER OF ADDITION ON 16/10/2018. IN VIEW OF THE MATTER WE ARE OF THE CONSIDERED OPINION THAT THE VERY BASIS OF THE APPEAL PREFERRED BEFORE US BY THE ASSESSEE BEING ITA NO.3055/AHD/2014 FOR A.Y.2008-2009 3 THE PENALTY ORDER HAS LOST IT FORCE AND THE INSTANT APPEAL BECOME INFRUCTUOUS. 4. IN VIEW OF THE MATTER THE APPEAL PREFERRED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE COURT ON 22/11/2018 AT SURAT. -SD- ( AMARJIT SINGH) ACCOUNTANT MEMBER TRUE COPY -SD- (MS MADHUMITA ROY) JUDICIAL MEMBER SURAT; DATED 22 /11/2018