Shri Dinesh Das, Surat V. The Income Tax Officer,Ward-6(1), Surat

ITA 31/AHD/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1844 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 05-01-2015
• Result in Favour of: Set Aside
• Court: TRIBUNAL
• Department Lawyers: B P K PANDA
• Section: 271(1)(c)

Judgement Text

SHRI DINESH DAS VS. ITO, WARD-6(1), SURAT /ITA NOS.30 & 31/AHD/2015/A.YS.2008-09 & 2009-10 PAGE 1 OF 3 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . . ./ I.T.A. NOS.30 & 31/AHD/2015/SRT / ASSESSMENT YEARS : 2008-09 & 2009-10 SHRI DINESH DAS, G-201, PRAGATI NAGAR, PIPLOD, SURAT 395 007. [PAN: AFCPD 9959 A] VS. THE INCOME TAX OFFICER, WARD-6(1), SURAT. APPELLANT /RESPONDENT /ASSESSEE BY SHRI MEHUL SHAH CA /REVENUE BY SHRI B.P.K.PANDA SR.DR / DATE OF HEARING: 20 . 0 2 .201 9 /PRONOUNCEMENT ON: 21 .0 2 .2019 /O R D E R PER O.P.MEENA, AM: 1. THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, SURAT(IN SHORT THE CIT (A)) BOTH DATED 31.10.2014 PERTAINING TO ASSESSMENT YEARS 2008-09 & 2009-10. SINCE COMMON ISSUE ARE INVOLVED, BOTH APPEALS ARE BEING DISPOSED OF BY THIS COMMON ORDER. 2. SOLE COMMON GRIEVANCE IN ALL THESE APPEALS OF THE ASSESSEE IS THAT THE LD.CIT(A) HAS ERRED IN CONFIRMING THE PENALTY IMPOSED BY THE AO UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961. SHRI DINESH DAS VS. ITO, WARD-6(1), SURAT /ITA NOS.30 & 31/AHD/2015/A.YS.2008-09 & 2009-10 PAGE 2 OF 3 THE AMOUNTS OF PENALTY IMPOSED UPON THE ASSESSEE FOR THE RESPECTIVE YEARS ARE AS UNDER : ASSTT. YEAR AMOUNT (RS.) 2008-09 15,14,296/- 2009-10 14,61,257/- 3. THE ASSESSEE HAS CARRIED THE MATTER BEFORE THE LD.CIT(A). HOWEVER, THE LD.CIT(A) HAS CONFIRMED THE PENALTY APPEAL WITH THE DIRECTION TO COMPUTE THE QUANTUM PENALTY AFTER TAKEN INTO CONSIDERATION THE CONFIRMATION OF DELETIONS MADE BY THE LD.CIT(A) IN THE APPELLATE ORDER PASSED BY HIM. 4. BEING AGGRIEVED, THE ASSESSEE HAS FILED APPEAL BEFORE THIS TRIBUNAL. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE QUANTUM ORDER PASSED BY THE LD.CIT(A) HAS NOT BEEN RECEIVED BY THE ASSESSEE TILL DATE. THEREFORE, THE ASSESSEE IS NOT ABLE TO REPRESENT THE PENALTY LEVIED IN RESPECT OF QUANTUM WHICH IS NOT KNOWN TO THE ASSESSEE. THEREFORE, IT WAS REQUESTED THAT THE ISSUE MAY BE SET-ASIDE TO THE FILE OF THE ASSESSEE WITH THE DIRECTION THAT THE PENALTY APPEAL MAY BE DECIDED ON THE BASIS OF DECISION AS MADE IN THE QUANTUM APPEAL. 5. PER CONTRA, THE LD.SENIOR DEPARTMENTAL REPRESENTATIVE RELIED ON THE AO/CIT(A). 6. WE HAVE HEARD THE RIVAL SUBMISSIONS AND FIND THAT THE QUANTUM ORDER IN APPEAL BEFORE LD.CIT(A) HAS NOT BEEN AVAILABLE SHRI DINESH DAS VS. ITO, WARD-6(1), SURAT /ITA NOS.30 & 31/AHD/2015/A.YS.2008-09 & 2009-10 PAGE 3 OF 3 TO THE ASSESSEE HAS CONTENDED BY THE LD.COUNSEL BEFORE US. THE LD.COUNSEL FURTHER SUBMITTED A COPY OF ITAT ORDER ON SAME SET OF FACTS OF ITA NO.25 TO 29/AHD/2015 DATED 10.03.2017 WHEREIN THE PENALTY WERE SET-ASIDE TO THE FILE OF THE AO AS THE QUANTUM APPEAL IN RESPECT OF ASSESSMENT YEAR 2003-04 TO 2007-08 HAS BEEN SET- ASIDE BY THE TRIBUNAL. 7. IN VIEW OF THESE FACTS, SINCE THE QUANTUM APPEAL ORDER HAS NOT BEEN MADE AVAILABLE TO THE ASSESSEE, THEREFORE WE DEEM IT FIT TO SET-ASIDE THESE TWO APPEALS IN RESPECT OF PENALTY TO THE FILE OF THE LD.CIT(A) WITH A DIRECTION TO DECIDE THESE APPEALS ON THE BASIS OF DECISION AS TAKEN IN QUANTUM APPEAL IN RESPECT OF THESE ASSESSMENT YEARS BY THE LD.CIT(A). ACCORDINGLY, THESE TWO APPEALS ARE SET-ASIDE TO THE FILE OF THE LD.CIT(A) FOR DENOVO CONSIDERATION. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IN ITA NO.30 & 31/AHD/2015 FOR A.Y.2008-09 AND 2009-10 ARE ALLOWED FOR STATISTICAL PURPOSES. 9. THE ORDER PRONOUNCED IN THE OPEN COURT ON 21.02.2019. SD/- SD/- (KUL BHARAT) (O.P.MEENA) ( /JUDICIAL MEMBER) ( /ACCOUNTANT MEMBER) / SURAT, DATED : 21 ST FEBRUARY , 2019/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT