Shri Jitendra Ambalal Patel, Ahmedabad V. ITO, Ward-3, Mehsana

ITA 536/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1351 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIRENDER SINGH
• Assessee Lawyers: A P SANDESARA
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 536/AHD/2018 ( ASSESSMENT YEAR : 2012-13) SHRI JITENDRA AMBALAL PATEL C/O. A. P. SANDESARA & CO. CHARTERED ACCOUNTANTS 104, MAURYA COMPLEX, NEAR C. U. SHAH COLLEGE, OFF. ASHRAM ROAD, AHMEDABAD / VS. INCOME TAX OFFICER WARD-3, MEHSANA ./ ./ PAN/GIR NO. : ABUPP1777G ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI A. P. SANDESARA, A.R. / RESPONDENT BY : SHRI VIRENDER SINGH, SR.D.R. DATE OF HEARING 08/08/2019 !'# / DATE OF PRONOUNCEMENT 11/09/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), GANDHINAGAR (CIT( A) IN SHORT), DATED 19.12.2017 ARISING IN THE PENALTY ORDER DATED 28.03 .2016 PASSED BY THE ASSESSING OFFICER (AO) U/S. 271(1)(C) OF THE INCOME TAX ACT, 1961; (THE ACT) CONCERNING ASSESSMENT YEAR 2012-13. ITA NO. 536/AHD/18 [SHRI JITENDRA A. PATEL VS. ITO] A.Y. 2012-13 - 2 - 2. THE ASSESSEE BY WAY OF ITS GROUNDS OF APPE AL HAS CHALLENGED THE ACTION OF THE CIT(A) IN CONFIRMING THE PE NALTY OF RS.2,50,000/- UNDER S. 271(1)(C) OF THE ACT. 3. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE SUBMITTED THAT THE QUANTUM ADDITIONS/DISAL LOWANCES GIVING RISE TO THE IMPOSITION OF PENALTY IN APPEAL HAS BEEN REVERS ED BY THE CO-ORDINATE BENCH OF TRIBUNAL IN ITA NO. 649/AHD/2015, ORDER DA TED 04.03.2019 IN THE QUANTUM PROCEEDINGS. 4. IN VIEW OF THE FACT THAT THE QUANTUM ADDITIONS/D ISALLOWANCES ITSELF DO NOT SURVIVE AND CEASED TO EXIST HAVING REGARD TO TH E APPELLATE ORDER OF THE ITAT IN QUANTUM PROCEEDINGS, THE VERY BASIS FOR IMP OSITION OF PENALTY UNDER S. 271(1)(C) DOES NOT SURVIVE ANY MORE. THER EFORE, THE ACTION OF THE AO TOWARDS IMPOSING PENALTY IS SET ASIDE AND CANCEL LED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 11/09/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 11/09/201 9