I- Serve Systems Pvt. Ltd., Gandhinagar V. The Dy.CIT, Gandhinagar Circle, Gandhinagar

ITA 3442/AHD/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8565 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 22-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH
• Assessee Lawyers: S N DIVETIA
• Section: 144; 154

Judgement Text

ITA NO.3442/AHD/2014 A.Y. 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA NO.3442/AHD/2014 ASSESSMENT YEAR: 2010-11 I-SERVE SYSTEMS PVT. LTD., VS. D.C.I.T., 201-202, INFO TOWER-1, GANDHINAGAR CIRCLE, INFOCITY, GANDHINAGAR. GANDHINAGAR 382 007. [PAN AAACI 9567 M] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.N. DIVETIA, A.R. RESPONDENT BY : SHRI JAGDISH, CIT (D.R.) DATE OF HEARING : 04.04.2018 DATE OF PRONOUNCEMENT : 04.04.2018 O R D E R PER RAJPAL YADAV, ACCOUNTANT MEMBER: THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAIN ST THE ORDER OF LD. CIT(A) DATED 17.10.2014 PASSED UNDER SECTION 154 OF THE IN COME TAX ACT, 1961 (THE ACT HEREINAFTER) FOR THE A.Y. 2010-11. 2. IT EMERGES FROM THE RECORD THAT THE ASSESSEE HAS FILED ITS RETURN OF INCOME ELECTRONICALLY ON 28.03.2012 DECLARING NIL INCOME. ASSESSMENT ORDER WAS PASSED UNDER SECTION 144 OF THE ACT ON 21.01.2013 DETERMIN ING TOTAL INCOME AT RS.1,59,41,190/-. THE ASSESSING OFFICER HAS INVOKE D PENALTY PROCEEDINGS UNDER SECTION 271(1)(C) OF THE ACT AND ULTIMATELY IMPOSED PENALTY VIDE ORDER DATED 26.07.2013. IT HAS BEEN BROUGHT TO OUR NOTICE THAT QUANTUM ADDITION AS WELL AS PENALTY IMPOSED UPON THE ASSESSEE WAS CHALLENGED BE FORE THE LD. CIT(A). THE LD. CIT(A) DECIDED THE APPEAL OF THE ASSESSEE AGAINST T HE ORDER PASSED UNDER SECTION 271(1)(C) ON 25.07.2014. THEREAFTER ACTION UNDER S ECTION 154 OF THE ACT WAS TAKEN AND THE IMPUGNED ORDER WAS PASSED ON 17.10.2014. 3. WITH THE ASSISTANCE OF THE LEARNED REPRESENTATIV ES WE HAVE GONE THROUGH THE RECORDS AND IT REVEALED THAT THERE IS NO SPECIFIC G RIEVANCE OF THE ASSESSEE AGAINST THE ITA NO.3442/AHD/2014 A.Y. 2010-11 PAGE 2 OF 2 ORDER PASSED UNDER SECTION 154 BY THE LD. CIT(A). IN FACT THE ASSESSEE INTENDS TO FILE THE APPEAL AGAINST THE ORDER DATED 24.07.2014 VIDE WHICH THE PENALTY WAS PARTIALLY CONFIRMED. ACCORDING TO THE LD. COUNSEL FOR THE AS SESSEE, BY AN INADVERTENT MISTAKE THE APPEAL WAS FILED AGAINST THE SUBSEQUENT ORDER P ASSED UNDER SECTION 154 OF THE ACT. HE PRAYS THAT THE ASSESSEE BE GIVEN LIBERTY T O FILE FRESH APPEAL AGAINST THE ORDER OF LD. CIT(A) VIDE WHICH IMPOSITION OF PENALTY WAS CONFIRMED. ACCORDING TO THE LD. COUNSEL FOR THE ASSESSEE, UNDER SOME BONAFIDE MISTA KE, THE ASSESSEE HAS INVOKED WRONG REMEDY. HE ALSO SUGGESTED THAT EITHER THE AS SESSEE SHOULD BE PERMITTED TO FILE FRESH GROUNDS OF APPEAL ALONG WITH FRESH FORM NO.36 IN THE VERY APPEAL BECAUSE ALONG WITH THE ORDER PASSED UNDER SECTION 154 THE A SSESSEE HAS PLACED ON RECORD ORIGINAL ORDER OF THE LD. CIT(A) DATED 17.10.2014, ASSESSMENT ORDER, AND PENALTY ORDER. 4. ON DUE CONSIDERATION OF THE ABOVE CIRCUMSTANCES, WE DEEM IT APPROPRIATE THAT IN PLACE OF SUBSTITUTION OF THIS APPEAL THE ASSESSE E SHOULD FILE A SEPARATE APPEAL WITH APPLICATION FOR CONDONATION OF DELAY, IF SO ADVISED . THE PRESENT APPEAL IS NOT MAINTAINABLE AS SUCH. 5. APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISP OSED OF. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF APRIL, 2018. SD/- SD/- PRADIP KUMAR KEDIA RAJPAL YADAV (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, THE 4 TH DAY OF APRIL, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER UE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD