ITO, Wd.-2(3), Nashik V. Smt. Padmaja Vineet Kankaria, Nashik

ITA 334/PUN/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56489 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-09-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 26-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K AMBARTHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI D.KARUNAKAR RAO, ACCOUNTANT MEMBER I.T.A. NO. 334 /PN/2010 : A.Y. 2005-06 INCOME TAX OFFICER, ... APPELLANT WARD 1(3), NASHIK VS. SMT PADMAJA V KANKARIYA, ... RESPONDENT W-1, CHANDAN, D ;SOUZA COLONY COLLEGE ROAD, NASHIK-05 PA NO.A 333G APPELLANT BY: SHRI D.K. AMBARTHA RESPONDENT BY: NONE DATE OF HEARING: 21- 9-2011 DATE OF PRONOUNCEMENT: 23 -9-2011 ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL BY THE ASSESSING OFFICER IS DIRECTED AGAINST THE ORDERS OF THE CIT(A) AURANGABAD DATED 2 7-11- 2009, IN THE MATTER OF PENALTY LEVIED UNDER SECTION 271(1)(C)OF THE I.T.ACT, 1961 FOR A.Y. 2005-06. 2. NONE APPEARED ON BEHALF OF THE RESPONDENT-ASSESS EE WHEN THE MATTER WAS CALLED ON FOR HEARING DESPITE T HE FACT THAT THE DATE OF HEARING WAS NOTED BY THE ASSESSEE S COUNSEL. IN VIEW OF THIS, WE DECIDE THE APPEAL OF THE REVENUE EXPARTE QUA THE RESPONDENT-ASSESSEE ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. HAVING HEARD THE LEARNED DEPARTMENTAL REPRESENTA TIVE, WE FIND THAT THIS TRIBUNAL IN ASSESSEES OWN CASE IN T HE 2 I.T.A. NO. 334 /PN/2010 : A.Y. 2005-06 QUANTUM PROCEEDINGS IN ITA NO.141/PN/2010 FOR THE ASSESSMENT YEAR 2005-06 VIDE ORDER DATED 11.6.2011, COPY OF WHICH IS PLACED ON RECORD, HAS DELETED THE ADDIT ION, WHICH WAS THE VERY BASIS OF LEVYING THE PENALTY UND ER SECTION 271(1)(C). SINCE THE ADDITION IN QUANTUM A PPEAL, WHICH WAS THE VERY BASIS OF LEVYING THE PENALTY, HAS BEEN DELETED BY THE TRIBUNAL, THEREFORE, THE PENALTY ORDER OF ASSESSING OFFICER HAS NO LEGS TO STAND. IN VIEW OF THIS, WE UPHOLD THE ORDE R OF LEARNED CIT(A) DELETING THE PENALTY. RESULTANTLY, THE APPEAL O F THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER 2011. SD/- SD/- (D.KARUNAKAR RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 23 RD SEPTEMBER 2011 PARIDA COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) PUNE 4. THE CIT PUNE 5. THE D.R, ITAT PUNE BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL 3 I.T.A. NO. 334 /PN/2010 : A.Y. 2005-06