Dy.Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad V. Smt. Madhu Khurana, Ahmedabad

ITA 3463/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6255 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 10-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P M MEHTA HEARING CONCLUDED O

Judgement Text

ITA NO.3463/AHD/2015 ASSESSMENT YEAR: 2007-08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] ITA NO.3463/AHD/2015 ASSESSMENT YEAR: 2007-08 DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), AHMEDABAD. .....................APPELLANT VS. SMT. MADHU KHURANA, ................. RESPONDENT 75, SAFAL VIHAN, NEAR EKALAVYA SCHOOL, SARKHEJ SANAND ROAD, AHMEDABAD 380 058. [PAN: ALYPK 2443 E] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT P.M. MEHTA FOR THE RESPONDENT HEARING CONCLUDED ON: 11.01.2018 ORDER PRONOUNCED ON : 11.01.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CALLED INTO QUESTION CORRECTNESS OF LEARNED CIT(A)S ORDER DATED 21.09.2015 DELETIN G PENALTY LEVIED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) OF THE INCOME TAX A CT, 1961, FOR THE ASSESSMENT YEAR 2007-08. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED COUNSEL FOR THE ASSESSEE INVITED OUR ATTENTION TO THE FACT THAT THE RELATED QUANTUM ADDITION ITSELF, VIDE ORDER DATED 29.06.2015 PASSED BY THIS TRIBUNAL, STANDS DELETED. IN THIS VIEW OF THE MATTER, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITS, THIS PENA LTY SHOULD ALSO BE DELETED. 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY ACCEP TS THE FACTUAL POSITION AS STATED BY THE LEARNED COUNSEL. ITA NO.3463/AHD/2015 ASSESSMENT YEAR: 2007-08 PAGE 2 OF 2 4. IN VIEW OF THE ABOVE DISCUSSION, WE DEEM IT FIT AND PROPER TO DELETE THE IMPUGNED PENALTY. ORDERED ACCORDINGLY. 5. IN THE RESULT, APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF JANUARY, 2018. SD/- SD/- S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 11 TH JANUARY, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD