The DCIT, Circle 1, JUNAGADH V. Shri Dhramendra Gordhandas Rajani, JUNAGADH

ITA 81/RJT/2011

• Counselvise Citation: 8124914 RSA 2011
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 04-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA PRABHAKAR
• Assessee Lawyers: J C RANPURA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI T.K. SHARMA (JM) AND SHRI A.L. GEHLOT ( AM) I.T.A. NO.81/RJT/2011 (ASSESSMENT YEAR 2001-02) THE DY.CIT, CIR.1 VS SHRI DHARMENDRA GORDHANDAS JUNAGADH RAJANI, PROP OF MAJESTIC TRADERS SUKHPUR, TAL : JUNAGADH PAN : AGAPR6571R (APPELLANT) (RESPONDENT) DATE OF HEARING : 30-11-2011 DATE OF PRONOUNCEMENT : 02-12-2011 APPELLANT BY : SHRI KRISHNA PRABHAKAR RESPONDENT BY : SHRI JC RANPURA O R D E R PER AL GEHLOT (AM) THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-XXI, AHMEDABAD DATED 31-12-2010 FOR THE ASSESSMENT YEAR 2001-02 WH EREBY THE CIT(A) DELETED THE PENALTY OF RS.2,50,000 LEVIED BY THE ASSESSING OFFICER U/S 271 (1)(C) OF THE ACT.. 2. THE APPEAL FILED BY THE REVENUE IS COVERED BY TH E CBDT INSTRN NO. NO.3/2011 (F.NO.279/MISC.142/2007-ITJ) DATED 9-2-2011. THE A PPEAL IS FILED ON 04-03-2011 AFTER THE ISSUE OF CBDT INSTRN. THE REVENUE COULD NOT POINT OUT AN Y CIRCUMSTANCES EXCEPTIONAL TO THAT CIRCULAR. WE, THEREFORE, FIND THAT THE APPEAL IS NOT COVERED BY EXCEPTIONAL CIRCUMSTANCES, THEREFORE, THE SAME IS DISMISSED LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 02-12-2011. SD/- SD/- (T.K. SHARMA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 02 ND DECEMBER, 2011 PK/- ITA NO.81/RJT/2011 2 \COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-XXI, AHMEDABAD 4. THE CIT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT