Shri Sendhabhai M.Desai, Mehsana V. The Income Tax Officer, Ward-2, Mehsana

ITA 3435/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8442 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 09-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) ITA. NOS: 3434 & 3435/AHD/2015 (ASSESSMENT YEAR: 2009-10) SHRI POPATLAL VANDAS PATEL 11/B, SHREYAS SOCIETY ROTARY BHAVAN OPP. JAIL MEHSANA PAN NO. ABHPP6099G AND SHRI SENDHABHAI M DESAI 12, PRAKASH SOCIETY, RADHANPUR ROAD, MEHSANA PAN NO. AAWPD3235CS V/S INCOME TAX OFFICER, WARD- 2, MEHSANA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUNIL TALATI, AR RESPONDENT BY : SHRI V.K. SINGH, SR. D.R. ( )/ ORDER DATE OF HEARING : 29 -09-201 7 DATE OF PRONOUNCEMENT : 29 -09-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. ITA NOS. 3434 & 3435/AHD/2015 ARE TWO APPEALS BY TW O DIFFERENT ASSESSEES PREFERRED AGAINST TWO SEPARATE ORDERS OF THE LD. CIT(A), GANDHINAGAR, AHMEDABAD DATED 12.10.2015 PERTAINING TO A.Y. 2009-10. ITA NOS. 343 4 & 3435/AHD/2015 . A.Y. 2009-10 2 2. SINCE COMMON GRIEVANCE IS INVOLVED IN BOTH THESE AP PEALS, THEY WERE HEARD TOGETHER AND ARE DISPOSED OF BY THIS COMMON ORDER F OR THE SAKE OF CONVENIENCE AND BREVITY. 3. BOTH THESE APPEALS RELATE TO THE LEVY OF PENALTY U/ S. 271(1)(C) OF THE ACT, THOUGH QUANTUM OF PENALTY MAY DIFFER. 4. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSESSE E STATED THAT THE ADDITIONS MADE IN THE IMPUGNED ASSESSMENT WERE DELETED BY THE TRIBUNAL BY A CONSOLIDATED ORDER DATED 14.06.2016. IT IS THE SAY OF THE LD. COUNSEL THAT SINCE THE QUANTUM ADDITIONS HAVE BEEN DELETED, THER E SHOULD NOT BE ANY LEVY OF PENALTY U/S. 271(1)(C) OF THE ACT. 5. THE LD. D.R. FAIRLY CONCEDED TO THIS. 6. WE HAVE CAREFULLY CONSIDERED THE ORDERS OF THE AUTH ORITIES BELOW. WE FIND FORCE IN THE CONTENTION OF THE LD. COUNSEL. THE TRI BUNAL BY A CONSOLIDATED ORDER DATED 14.06.2016 HAD THE OCCASION TO CONSIDER THE QUANTUM ADDITIONS MADE IN THE RESPECTIVE HANDS. WE FIND THA T THE ADDITIONS HAVE BEEN DELETED BY THE TRIBUNAL IN ITA NOS. 484/AHD/20 12 & 482/AHD/2012. SINCE THE FOUNDATION HAS BEEN REMOVED, THE SUPER ST RUCTURE MUST FALL. WE ACCORDINGLY DIRECT THE A.O. TO DELETE THE PENALTY S O LEVIED FROM THE RESPECTIVE HANDS. ITA NOS. 343 4 & 3435/AHD/2015 . A.Y. 2009-10 3 7. IN THE RESULT, BOTH THESE APPEALS ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 29 - 09- 20 17 SD/- SD/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 29/09/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD