Shri Shashikant J.Patel, Anand V. The Income tax Officer.Ward-4, Anand

ITA 418/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60371 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1987-1988
• Appeal Filed On: 08-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER I.T.A. NO.402 TO 418 / AHD/2010 (ASSESSMENT YEARS 1982-83 TO 1987-88 AND 1990-91, 1982-83 TO 1985-86 AND 1987-88 AND 1982-83 TO 1987-88 RESPECTIVELY.) SHASHIKANT J PATEL, USHA BUILDING, NEAR ICICI BANK, MOTA BAZAR, VALLABH VIDYANGAR, ANAND VS. ITO, WARD 4, ANAND PAN/GIR NO. : ACXPP5276C (APPELLANT) .. (RESPONDENT) APPELLANT BY: MUKUND BAKSHI, AR RESPONDENT BY: B L YADAV, SR. DR DATE OF HEARING: 22.05.2012 DATE OF PRONOUNCEMENT: 22.05.2012 O R D E R PER BENCH:- OUT OF THIS BUNCH OF 17 APPEALS, 6 APPEALS I.E. I. T.A.NOS. 402 TO 407/AHD/2010 ARE IN CONNECTION WITH PENALTY IMPOSED BY THE A.O. U/S 271(1)(C) FOR VARIOUS ASSESSMENT YEARS STARTING FOR M ASSESSMENT YEAR 1982-83 TO 1987-88 AND 1990-91, FIVE APPEALS BEING I.T.A.NOS. 408 TO 412/AHD/2010 ARE IN RESPECT OF PENALTY U/S 271(1)(A ) FOR ASSESSMENT YEARS 1982-83 TO 1985-86 AND 1987-88 AND THE REMAINING SI X APPEALS I.E. I.T.A.NO. 413 TO 418/AHD/2010 ARE IN RESPECT OF PEN ALTY IMPOSED BY THE A.O. U/S 273(2)(B) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEARS 1982-83 TO 1987-88. I.T.A.NO. 402-418 /AHD/2010 2 2. IT WAS SUBMITTED BY THE LD. A.R. BEFORE US THAT IN THE QUANTUM PROCEEDINGS FOR ASSESSMENT YEAR 1982-83 TO 1987-88 AND 1990-91 IN I.T.A.NO. 885 TO 891/AHD/2007 DATED 30.08.2011, THE TRIBUNAL HAS RESTORED BACK THE MATTER TO THE FILE OF LD. CIT(A) FOR A FRESH DECISION AND TILL NOW, THE MATTER IS PENDING BEFORE LD. CIT(A) F OR ALL THESE YEARS. IT WAS HIS FURTHER SUBMISSION THAT ALL THESE THREE TYP ES OF PENALTIES U/S 271(1)(C), 271(1)(A) AND 273(2)(B) OF THE ACT ARE D EPENDING UPON THE QUANTUM OF ASSESSED INCOME AND SINCE IN QUANTUM PRO CEEDINGS, THE MATTER IS PENDING WITH LD. CIT(A), ALL THESE APPEAL S REGARDING PENALTY PROCEEDINGS SHOULD ALSO BE RESTORED BACK TO THE FIL E OF LD. CIT(A) FOR A FRESH DECISION SIMULTANEOUSLY WITH THE DECISION IN QUANTUM PROCEEDING. 3. LD. D.R. OF THE REVENUE ALSO AGREED TO THIS PROP OSITION AND HENCE WE SET ASIDE THE ORDER OF LD. CIT(A) IN ALL THESE C ASES AND RESTORE THE ENTIRE MATTER BACK TO THE FILE OF LD. CIT(A) FOR A FRESH DECISION SIMULTANEOUSLY WHILE DECIDING THE QUANTUM MATTER. EVEN IF QUANTUM MATTER HAS BEEN DISPOSED OFF BY THE LD. CIT(A) BY T HE TIME, THIS ORDER REACHES TO HIM THEN ALSO, HE SHOULD DECIDE THE MATT ER AFRESH IN ALL THESE THREE TYPES OF PENALTIES BY TAKING NOTE OF HIS FRES H DECISION IN QUANTUM PROCEEDING. 4. IN THE RESULT, ALL THESE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (KUL BHARAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP I.T.A.NO. 402-418 /AHD/2010 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 22/5/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER22/5/2012 .OTHER MEMBER 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 D ICTATING MEMBER FOR PRONOUNCEMENT 22/5/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.25/5 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25/5/12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .