Shri Prakash P.Goklani L/h of late Purshottam C.Goklani, Ahmedabad V. The Income tax Officer,Ward-15(3), Ahmedabad

ITA 3450/AHD/2009

• Counselvise Citation: 345020514 RSA 2009
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 31-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V R CHOKSHI
• Keywords: Condonation of delay; Set aside
• Section: 271(1)(c)

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE S/SHRI D.K.TYAGI, JM AND A. MOHAN ALANKAMON Y, AM. SHRI PRAKASH P. GOKLANI L/H OF LATE SHRI PURSHOTTAM C. GOKLANI, D-402, SHRINANDNAGAR-II, VEJALPUR, AHMEDABAD-51. VS. INCOME-TAX OFFICER, WARD 15(3), AHMEDABAD. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI V. R. CHOKSHI, AR RESPONDENT BY:- SHRI SAMIR TEKRIWAL, SR.DR DATE OF HEARING : 3/11/2011 DATE OF PRONOUNCEMENT : 3/11/2011 O R D E R PER D. K. TYAGI, JUDICIAL MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A) DATED 10/8/2009 FOR ASST. YEAR 2006-07 RAISI NG FOLLOWING GROUD:- 2. THE APPEAL HAS BEEN FILED LATE BY ASSESSEE. APPL ICATION FOR CONDONATION OF DELAY IS ON RECORD WHICH IS SUPPORTE D BY AN AFFIDAVIT. AFTER HEARING BOTH THE PARTIES, WE CONDONE THE DELA Y AND ADMIT THE APPEAL. ITA NO.3450/AHD/2009 ASST. YEAR :2006-07 ITA NO.3450/AHD/2009 ASST. YEAR 2006-07 2 3. AT THE TIME OF HEARING THE LD. COUNSEL OF THE AS SESSEE AT THE OUTSET SUBMITTED THAT LD. CIT(A) HAS ERRED IN NOT ADJUDICA TING THE GROUNDS OF APPEAL RAISED BEFORE HIM, THOUGH THE GROUND OF APPE AL RAISED BEFORE HIM WAS IN RELATION TO ADDITION OF RS.6,00,113/- ON ACC OUNT OF UNEXPLAINED PAYMENTS MADE THROUGH THE CREDIT CARD. HE HAS PASSE D AN ORDER CONFIRMING PENALTY U/S 271(1)(C), WHEN THERE WAS NO PENALTY ORDER IN PLACE. HE, THEREFORE, PRAYED THAT THE MATTER MAY KI NDLY BE RESTORED BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATING THE GROU ND RAISED BEFORE HIM. 3. THE LD. DR DID NOT OBJECT TO THIS SUBMISSION OF LD. COUNSEL OF THE ASSESSEE. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE RECORDS, WE FIND THAT GROUND TAKEN BY THE ASSESSEE BEFORE LD. C IT(A) WAS AS UNDER :- (1) THE LD. INCOME-TAX OFFICER HAS ERRED IN MAKING AN A DDITION OF RS.6,00,113/- ON ACCOUNT OF UNEXPLAINED PAYMENTS MA DE THROUGH CREDIT CARDS. THE LD. CIT(A) HAS NOT ADJUDICATED THIS GROUND AND HAS PASSED AN ORDER CONFIRMING THE PENALTY U/S 271(1)(C) WHEN THERE WAS NO SUCH ORDER BEFORE HIM WITH THE FOLLOWING OBSERVATIONS : ITA NO.3450/AHD/2009 ASST. YEAR 2006-07 3 5. AFTER A CAREFUL AND COMPARATIVE STUDY OF PENALT Y ORDER, GROUNDS OF APPEAL AND WRITTEN SUBMISSIONS, I AM INCLINED TO AG REE WITH THE PENALTY ORDER U/S 271(1)(C) PASSED BY THE LD. ITO, WARD 15( 3), AHMEDABAD, HENCE, ABOVE ORDER U/S 271(1)(C) IS APPROVED AS IT IS. THEREFORE, THE ORDER PASSED BY HIM IS SET ASIDE AN D THE MATTER IS AGAIN RESTORED TO HIS FILE FOR ADJUDICATING THE GROUND TA KEN BY THE ASSESSEE IN HIS APPEAL BEFORE HIM. THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 3/11/2011. SD/- SD/- (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICI AL MEMBER AHMEDABAD, MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD ITA NO.3450/AHD/2009 ASST. YEAR 2006-07 4 1.DATE OF DICTATION 3/11/2010. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER 4/11/2011 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..