Shri Pareshkumar M. Dave, Anand V. The Income tax Officer, Ward-4, Anand

ITA 841/AHD/2010

• Counselvise Citation: 84120514 RSA 2010
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 19-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Assessee Lawyers: S N DIVETIA

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , , , , !' !' !' !', , , , #$ #$ #$ #$ %&' ( %&' ( %&' ( %&' (, , , , ) ) ) ) & ' & ' & ' & ' BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND BHAVNESH SAINI, JUDICIAL MEMBER) ITA NO.840 TO 843/AHD/2010 [ASSTT.YEAR : 2001-02, 2002-03, 2003-04 AND 2004-0 5] SHRI PARESHKUMAR M. DAVE SHAISHA BUNGLOW RAJ MOTI SOCIETY NR.H.M. PATEL STATUE VIDYANAGAR ROAD, ANAND. /VS. ITO, WARD-4 ANAND. ( (( (+, +, +, +, / APPELLANT) ( (( (-.+, -.+, -.+, -.+, / RESPONDENT) /0 1 2 &/ ASSESSEE BY : SHRI S.N. DIVETIA ) 1 2 &/ REVENUE BY : SHRI ROOP CHAND 45 1 06/ DATE OF HEARING : 6 TH SEPTEMBER, 2011 789 1 06/ DATE OF PRONOUNCEMENT : 9 TH SEPTEMBER, 2011 &' / O R D E R PER BENCH : THESE ARE FOUR APPEALS BY THE ASSESSEE AGAINST RESP ECTIVE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)- IV, BARODA ARISING OUT OF THE ORDERS OF THE ASSESSING OFFICER UNDER SECTION 2 71(1)(C) OF THE INCOME TAX ACT, 1961. SINCE ISSUES ARE COMMON IN ALL THESE A PPEALS, FOR THE SAKE OF CONVENIENCE WE DISPOSE OF ALL THESE APPEALS BY THIS CONSOLIDATED ORDER. 2. IN ALL THESE APPEALS BY THE ASSESSEE COMMON GROU NDS ARE RAISED. THEY ARE ALL AGAINST LEVY OF PENALTY UNDER SECTION 271(1 )(C) WHICH IS SUSTAINED BY THE CIT(A). THE AMOUNT OF PENALTY LEVIED BY AO AND SUS TAINED BY THE CIT(A) IN EACH YEAR IS AS UNDER: ASSTT.YEAR AMOUNT 2001-2002 1,28,879/- 2002-2003 2,13,337/- 2003-2004 3,57,319/- 2004-2005 4,95,134/- ITA NO.840 TO 843/AHD/2010 -2- 3. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL THAT THE AO HAD LEVIED PENALTY UNDER SECTION 271(1)(C) F OR CONCEALMENT OF INCOME FROM COACHING CLASS. THAT IN THE QUANTUM APPEALS, THE ITAT ACCEPTED THE ASSESSEES CONTENTION THAT THE COACHING CLASSES WER E BEING RUN BY THE ASSESSEES WIFE SMT. SONAL DAVE AND NOT THE ASSESSEE. THEREF ORE, THE ADDITIONS ON ACCOUNT OF INCOME FROM COACHING CLASS IN THE HANDS OF THE ASSESSEE FOR ALL THE YEARS UNDER APPEAL WERE DELETED. HE HAS FURNISHED BEFORE US THE COPY OF THE ITAT ORDER AS WELL AS THE ORDER OF THE APPEAL EFFEC T GIVEN BY THE AO IN WHICH INCOME FROM COACHING CLASS IS DELETED FROM THE ASSE SSEES HAND. IN VIEW OF THE ABOVE, ONCE THE ADDITION ITSELF HAS BEEN DELETED, T HE PENALTY BASED UPON SUCH ADDITION CANNOT SURVIVE. ACCORDINGLY, WE CANCEL TH E PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE ACT BY THE AO IN ALL FOUR YEARS UNDER APPEAL. 4. IN THE RESULT, THE ASSESSEES APPEALS ARE ALLOWE D. ORDER PRONOUNCED IN OPEN COURT THE DATE MENTIONED O N THE FIRST PAGE OF THIS ORDER. SD/- SD/- ( %&' ( %&' ( %&' ( %&' ( /BHAVNESH SAINI ) ) ) ) ) /JUDICIAL MEMBER ( . .. . . .. . G.D. AGARWAL) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD 1. DATE OF DICTATION : 06-09-2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER. : 07-09-2011 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S :