Shri Narendra B. Patel, Baroda V. The Income tax Officer, Ward-4(2), Baroda

ITA 3109/AHD/2011

• Counselvise Citation: 310920514 RSA 2011
• Duration Of Justice: 3 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-04-2015
• Assessment Year: 2000-2001
• Appeal Filed On: 08-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Income from undisclosed sources; Search and seizure
• Section: 2

Judgement Text

ITA NO.3109/AHD/2011 ASSESSMENT YEAR: 2000-2001 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM] ITA NO.3109/AHD/2011 ASSESSMENT YEAR: 2000-2001 NARENDRA B PATEL ...............APPELLANT A-8, SAMRAJYA TOWNSHIP NO.1, AKOTA ROAD, BARODA. [PAN: ACWPP 2500 J] VS. INCOME TAX OFFICER, .................RESPONDE NT WARD 2(4), BARODA. APPEARANCES BY: URVASHI SHODHAN ALONG WITH D.K. PARIKH, FOR THE APPELLANT DINESH SINGH, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 28, 2015 DATE OF PRONOUNCING THE ORDER : APRIL 30, 2015 O R D E R PER PRAMOD KUMAR AM: BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS C HALLENGED CORRECTNESS OF LEARNED CIT(A)S ORDER DATED 27 TH SEPTEMBER, 2011, UPHOLDING PENALTY OF RS.33,000/- IMPOSED ON THE ASSESSEE UNDER SECTION 2 71(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), FOR THE ASSESSMENT YEAR 2000-01. 2. GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) OUG HT TO HAVE DELETED THE IMPUGNED PENALTY PARTICULARLY AS THE ISSUE IS COVERED, IN FA VOUR OF THE ASSESSEE, BY TRIBUNALS ORDER IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEA R 2002-03. ITA NO.3109/AHD/2011 ASSESSMENT YEAR: 2000-2001 PAGE 2 OF 3 3. TO ADJUDICATE ON THIS APPEAL, ONLY A FEW MATERIA L FACTS NEED TO BE TAKEN NOTE OF. A SEARCH AND SEIZURE OPERATION WAS CARRIE D OUT IN THE CASE OF JAYARAJ GROUP, AND, BASED ON THE EVIDENCES GATHERED DURING THIS SEARCH OPERATION, THE ASSESSEE HAD DISCLOSED UNACCOUNTED INCOME OF RS.10, 00,000/- SPREAD OVER THE ASSESSMENT YEARS 2000-01, 2001-02 AND 2002-03. SUF FICE TO NOTE THAT PENALTIES FOR ALL THESE YEARS WERE LEVIED IN RESPECT OF INCOM E SO BROUGHT TO TAX, AND, SO FAR AS THE ASSESSMENT YEAR 2002-03 IS CONCERNED, THE MA TTER REACHED BEFORE THIS TRIBUNAL TO ADJUDICATE ON CORRECTNESS OF THE PENALT Y VIDE ORDER DATED 4 TH JANUARY 2007, THE TRIBUNAL DELETED THE PENALTY FOR THE ASSESSMENT YEAR 2002-03. HOWEVER, WHEN PENALTY FOR THE ASSESSMENT YEAR BEFOR E US REACHED THE CIT(A), THE CIT(A) DECLINED TO FOLLOW THE SAID ORDER ON THE GROUND THAT SUBSEQUENTLY, IN THE CASES OF OTHER ASSESSEES ON MATERIALLY SIMILAR FACT, THE TRIBUNAL HAS TAKEN A CONTRARY VIEW. THE ASSESSEE IS NOT SATISFIED AND I S IN APPEAL BEFORE US. 4. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF T HE APPLICABLE LEGAL POSITION. 5. WE HAVE NOTED THAT THE DECISION TAKEN BY THE TRI BUNAL HAS NOT BEEN REVERSED BY THE HONBLE COURTS ABOVE, AND, TO THAT EXTENT, IT CONTINUES TO HOLD GOOD IN LAW SO FAR AS THIS ASSESSEE IS CONCERNED. ONCE A PARTICULAR STAND HAS BEEN TAKEN IN THE CASE OF AN ASSESSEE FOR ONE ASSES SMENT YEAR, AND THE STAND SO TAKEN HAS REACHED FINALITY, THERE IS NO GOOD REASON TO DEVIATE FROM THE SAME. THE MERE FACT THAT SUBSEQUENTLY DIFFERENT STAND HAS BEEN TAKEN IN THE CASES OF OTHER ASSESSEES BY BENCHES OF THIS TRIBUNAL DOES NO T JUSTIFY UNSETTLING SETTLED POSITION OF LAW IN THIS CASE. IN THIS VIEW OF THE MATTER, AND RESPECTFULLY FOLLOWING DECISION OF THE TRIBUNAL IN ASSESSEES OW N CASE, WE UPHOLD THE PLEA OF THE ASSESSEE AND DIRECT THE ASSESSING OFFICER TO DE LETE THE IMPUGNED PENALTY OF RS.33,000/-. THE ASSESSEE GETS THE RELIEF ACCORDIN GLY. ITA NO.3109/AHD/2011 ASSESSMENT YEAR: 2000-2001 PAGE 3 OF 3 6. AS WE HAVE DECIDED THE ISSUE ON THE SHORT GROUND OF CONSISTENCY, WE SEE NO REASONS TO ADDRESS OURSELVES TO MERITS OF THE CA SE INDEPENDENTLY. THAT ASPECT OF THE MATTER, IN THE SITUATION BEFORE US, S OMEWHAT ACADEMIC. 7. IN THE RESULT, THE APPEAL IS ALLOWED. PRONOUNCE D IN THE OPEN COURT TODAY ON THE 30 TH DAY OF APRIL, 2015. SD/- SD/- S. S. GODARA PRAMOD KUM AR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 30 TH DAY OF APRIL, 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT/DEPUTY REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD