Ramniklal Gordhandas Kotecha, RAJKOT-GUJARAT V. The Deputy Commissioner of Income Tax, Circle-2, RAJKOT-GUJARAT

ITA 636/RJT/2012

• Counselvise Citation: 63624914 RSA 2012
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-06-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 14-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS

Judgement Text

I , IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . . R 1 . . 1 1 BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM ITA NO. 6 36/RJT/2012 R R / ASSESSMENT YEAR 200 5 - 0 6 RAMNIKLAL GORDHANDAS KOTECHA, C/O. KOTECHA TRADING COMPANY, DANAPITH, RAJKOT. PAN : A ESPK8341L ( A / APPELLANT) THE DY. COMMISSIONER OF INCOME - TAX , CIRCLE - 2, RAJKOT. A A / RESPONDENT RE / ASSESSEE BY SHRI C HETAN AGARWAL , CA. / REVENUE BY SHRI K. C. MATHEWS, DR. / DATE OF HEARING 13 - 06 - 2013 / DATE OF PRONOUNCEMENT 14 - 06 - 2013 / ORDER . . , R 1 / T. K. SHARMA, J. M. : THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 15 - 10 - 2012 OF CIT (A) - III , RAJKOT CONFIRMING THE PENALTY OF RS.50,490 / - LEVIED BY AO U/S.271(1)(C) OF THE I.T. ACT, 1961 FOR THE ASSESSMENT YEAR 200 5 - 06 . 2. AT THE TIME OF HEARING BEFORE US, ON BEHALF OF ASSESSEE, SHRI CHETAN AGARWAL, CA, APPEARED AND POINTED OUT THAT THE LD. CIT (A) PASSED THE IMPUGNED ORDER EX - PARTE QUA ASSESSEE. HE SUBMITTED THAT ONE MORE OPPORTUNITY BE ALLOWED TO THE ASSESSEE TO REPRE SENT HIS CASE BEFORE THE LD. CIT (A). AS AGAINST THIS, LD. DR POINTED OUT THAT BEFORE THE LD. CIT (A), ASSESSEE FILED THE WRITTEN SUBMISSIONS AND LD. CIT (A) PASSED THE IMPUGNED ORDER AFTER CONSIDERING THE WRITTEN SUBMISSIONS. THEREFORE, VIEW TAKEN BY LD. CIT (A) BE UPHELD. 3. AFTER HEARING BOTH SIDES, WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. IT IS PERTINENT TO NOTE THAT IN THE ASSESSMENT ORDER, AO IN THE ASSESSMENT FRAMED U/S.143(3) ON 28 - 12 - 2007 DISALLOWED RS.1,50,000/ - WHICH WAS CONFIRMED BY LD. CIT (A). SUBSEQUENTLY ON THIS ADDITION, AO LEVIED PENALTY U/S.271(1)(C). THE ENOUGH OPPORTUNITY WAS ALLOWED BY LD. CIT (A) TO REPRESENT HIS CASE. ITA 636 - 201 2 2 BE THAT IT MAY BE, THE LD. CIT (A) PASSED THE IMPUGNED ORDER AFTER CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE. WE THEREFORE, DECLINE TO INTERFERE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. 5. THIS O RDER IS PRONOUNCED IN OP EN COURT ON THE DATE MENTIONED HEREINABOVE. SD/ - SD/ - ( . . D. K. SRIVASTAVA ) ( . . R / T. K. SHARMA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / ORDER DATE 14 - 0 6 - 2013. /RAJKOT NVA/ - 4 RJO O / COPY OF ORDER FORWARDED TO: - 1 . A / APPELLANT - RAMNIKLAL GORDHANDAS KOTECHA,C/O. KOTECHA TRADING COMPANY, DANAPITH, RAJKOT. 2 . AA / RESPONDENT - THE DY. COMMISSIONER OF INCOME - TAX , CIRCLE - 2, RAJKOT. 3 . I T / CONCERNED CIT - II , RAJKOT. 4 . T - / CIT (A) - III , RAJKOT. 5 . I , I , / DR, ITAT, RAJKOT 6 . R / GUARD FILE. / BY ORDER SENIOR PRIVATE SECRETARY, ITAT, RAJKOT