Smt. Kokilaben Vinaykantbhi Kotecha, Una V. The ITO, Ward-1 (3), Veraval

ITA 44/RJT/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6382 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 23-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Smt. Kokilaben Vinaykantbhai Kotecha, C/o. Jalaram Agri Exports Pvt. Ltd., Anand Bazar, B/h. Old Bus Station, Una-362560 PAN No: AAACN3773E (Appellant) Vs The I.T.O. Ward-1(3), Veraval (Respondent) Appellant by : Shri Chetan Agarwal, A.R. Respondent by : Shri B.D. Gupta, Sr.D.R. Date of hearing : 13-09-2022 Date of pronouncement : 16-09-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- The present appeal has been filed by the Assessee against the order dated 22.11.2019 passed by the Commissioner of Income Tax (Appeals)-2, Rajkot for confirming the penalty levied u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2009-10. ITA No. 44/Rjt/2020 Assessment Year 2009-10 I.T.A No. 44/Rjt/2020 A.Y. 2009-10 Page No Smt. Kokilaben Vinaykantbhai Kotecha vs. ITO 2 2. At the outset, the Ld. Counsel for the assessee submitted that for the Assessment Year 2009-10, the assessee has gone on under the Vivad se Vishwas Scheme and settled the taxes. The assessee produced before us Form No. 5 dated 10.05.2021 issued by Principal Commissioner of Income Tax, Rajkot-1 wherein the quantum Appeal ITA No. 533/RJT/2013. This appeal was also withdrawn by the Co-ordinate Bench of this Tribunal on 07.01.2021. 3. The present appeal before us is a penalty levied u/s. 271(1)(c) for the same Assessment Year 2009-10, consequently this appeal is also treated as not maintainable. Therefore the above appeal is dismissed as withdrawn. Order pronounced in the open court on 16-09-2022 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 16/09/2022 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट