Smt. Gulabbai Tupe, Pune V. ACIT Cen Cir 2 (3) Pune, Pune

ITA 798/PUN/2012

• Counselvise Citation: 79824514 RSA 2012
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 17-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NOS. 798 & 799/PN/2012 (ASSESSMENT YEARS: 2006-07 & 2007-08) SMT. GULABBAI TUPE 147, MAGARPATTA HADAPSAR, PUNE 411 028 PAN : AELPT 9275 P . APPELLANT VS. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 (3) PUNE . RESPONDENT APPELLANT BY : MR. NIKHIL PATHAK RESPONDENT BY : MR. ACHAL SHARMA DATE OF HEARING : 16-04-2013 DATE OF PRONOUNCEMENT : 30-04-2013 ORDER PER G. S. PANNU, AM THE BOTH CAPTIONED APPEALS RELATE TO A SINGLE ASSE SSEE AND INVOLVE CERTAIN COMMON ISSUE AND THEREFORE, THEY HAVE BEEN CLUBBED AND HEARD TOGETHER AND A COMMON ORDER IS BEING PASSED FOR THE SAKE OF CONVENIENCE AND BREVITY. 2. IN BOTH THE APPEALS RELATE TO PENALTY IMPOSED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). IT WAS A COMMON POINT BETWEEN THE PARTIES THAT THE ISSUES RAISED IN THE CAPTIONED APPEALS HAVE BEEN ADJUDICATED IN A SEPARATE ORDER O F EVEN DATE IN THE CASES OF ASSESSEES FAMILY MEMBERS, NAMELY SHRI MANGESH T UPE (ITA NO. 804/PN/2012 & OTHERS) A COPY OF WHICH IS E NCLOSED HEREWITH. 3. CONSIDERED IN THAT LIGHT THE AFORESAID APPEALS A RE ACCORDINGLY DISMISSED. ITA NOS. 798 & 799/PN/2012 SMT. GULABBAI TUPE A.Y. 2006-07 & 2007-08 4. RESULTANTLY, APPEALS OF THE ASSESSEE ARE DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH APRIL, 2013. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 30 TH APRIL, 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-CENTRAL, PUNE; 4) THE CIT, CENTRAL, PUNE; 5) THE DR, B BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// PRIVATE SECRETARY I.T.A.T., PUNE