Shri Baldevbhai Bhikhabhai Patel, Surat V. The Dy.CIT, Circle-3, Surat

ITA 756/AHD/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8651 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 28-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J K CHANDNANI
• Section: 271D

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER & SHRI O.P.MEENA, HONBLE ACCOUNTANT MEMBER ITA NOS.756 & 757/AHD/2016 (ASSESSMENT YEAR : 2006-07) BALDEVBHAI BHIKHABHAI PATEL, A-2, 503, STUTI RESIDENCY, PAL, ADAJAN, SURAT. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, RANGE-3, SURAT. (PAN: ABTPP 7672 H) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SHRI J.K.CHANDNANI SR.DR DATE OF HEARING : 11/07/2019. DATE OF PRONOUNCEMENT : 12/07/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: 1. THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS)- II, SURAT, [IN SHORT THE CIT(A)] DATED 21.01.2016 AND 18.01.2016 FOR THE COMMON ASSESSMENT YEAR 2006-07 U/S.271A AND 271B OF THE INCOME TAX ACT, 1961, RESPECTIVELY. 2 ITA NOS.756 & 757 /AHD/2016 (SHRI BALDEVBHAI BHIKHABHAI PATEL) 2. FACTS AND ISSUES INVOLVED IN THESE TWO APPEALS ARE SIMILAR, THEREFORE BOTH APPEALS HEARD TOGETHER AND PASSED CONSOLIDATED ORDER. 3. IN THESE TWO APPEALS TAKEN UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE ASSESSEE FILED WRITTEN SUBMISSIONS WHEREIN HE HAS STATED THAT THE VERY BASIS FOR INVOKING THE PENALTY U/S.271A AND ALSO 271D OF THE ACT CANNOT SURVIVE FOR THE REASON THAT THE QUANTUM APPEAL, THE HONBLE ITAT SURAT BENCH IN ITA NO.755/AHD/2016 HAS QUASHED THE ORDER PASSED BY THE ASSESSING OFFICER DATED 07.12.2018. 4. THE LD.DEPARTMENTAL REPRESENTATIVE RELIED ON THE GROUNDS OF APPEAL FILED BY THE DEPARTMENT. 5. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE RECORDS AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IN THESE APPEALS, THE ASSESSING OFFICER HAS LEVIED A PENALTY U/S.271A AND ALSO 271B OF THE ACT BUT THE HONBLE ITAT SURAT BENCH BY ORDER DATED 07.12.2018 IN ITA NO.755/AHD/2016 HAS QUASHED THE ASSESSMENT ORDER. THEREFORE, IN OUR OPINION, ONCE ASSESSMENT ORDER IS QUASHED, FURTHER PROCEEDINGS CANNOT SURVIVE. 3 ITA NOS.756 & 757 /AHD/2016 (SHRI BALDEVBHAI BHIKHABHAI PATEL) 6. IN VIEW OF THE ABOVE, THE ORDER PASSED BY THE LD.CIT(A) IS CANCELLED AND APPEAL FILED BY THE ASSESSEE IS ALLOWED. 7. IN THE RESULT, BOTH APPEALS FILED BY THE ASSESSEE ARE ALLOWED IN ITA NO.756/AHD/2016 & ITA NO.757/AHD/2016 FOR A.Y.2006-07. 8. ORDER PRONOUNCED IN OPEN COURT ON THIS 12 TH DAY OF JULY, 2019. SD/- SD/- (O.P. MEENA) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH JULY, 2019./ S.GANGADHARA RAO, SR.PS /- COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER / / TRUE COPY / / (ASSISTANT REGISTRAR) ITAT SURAT