Shri Tarakbhai P.Dangashia, Surat V. The ACIT.,Cent.Circle3, Surat

ITSSA 123/AHD/2011

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8296 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 29-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 17-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K PATEL A R SHRI B L YADAV
• Section: 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AN D SHRI A.N. PAHUJA, ACCOUNTNAT MEMBER DATE OF HEARING : 15/07/2011 DRAFTED ON:27/07/ 2011 APPEAL(S) BY APPELLANTS VS. RESPONDENTS SL. NO(S). IT(SS)A NO(S) ASST.YEAR(S) APPELLANT (S) RESPONDENT(S) 1. 123/AHD/2011 2001-02 SHRI TARAKBHAI P.DANGASHIA 14, CHETAN PARK SOCIETY B/H.GURUNAGAR VARACHHA ROAD SURAT PAN: AHOPD2906M THE ACIT CENTRAL CIRCLE-3 SURAT 2. 124/AHD/2011 2002-03 -DO- -DO- 3. 125/AHD/2011 2004-05 -DO- -DO- 4. 126/AHD/2011 2006-07 -DO- -DO- ASSESSEE BY : SHRI M.K.PATEL, A.R. REVENUE BY : SHRI B.L. YADAV, D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THESE FOUR APPEALS ARE AT THE BEHEST OF THE ASSESSE E EMANATED FROM A SINGLE ORDER OF THE LEARNED CIT(APPEALS)-II , AHMEDABAD DATED 18/01/2010. THE APPELLANT IS AGGRIEVED BY THE CONF IRMATION OF PENALTY LEVIED U/S.271(1)(C) OF THE I.T. ACT, 1961. SINC E THE FACTS ARE IDENTICAL, ALL THESE APPEALS HAVE BEEN HEARD TOGETHER AND HER EBY DECIDED THROUGH THIS COMMON ORDER. 2. COMMON GROUND READS AS UNDER:- IT(SS)A NOS.123 TO 126/AHD/2011 SHRI TARAKBHAI P.DANGASHIA VS. ACIT AYS 2001-02, 02-03, 04-05 & 06-07 ( RESPECTIVELY) - 2 - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AS WELL AS LAW ON THE SUBJECT, THE LEARNED COMMISSIONER OF THE INC OME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN LEVYING PENALTY OF RS.1,98,292/- (RS.27, 826 - A.Y.2002- 03, RS.9,000 - A.Y. 2004-05 & RS.2,35,416 A.Y. 20 06-07) U/S.271(1)(C) OF THE INCOME TAX ACT, 1961. 2.1. ON IDENTICAL FACTS, A VIEW HAS ALREADY BEEN TAKEN BY THE RESPECTED THIRD MEMBER (ITAT AHMEDABAD BENCH B) IN THE CAS E OF ACIT CC- 1(3), AHMEDABAD VS. KIRIT DAHYABHAI PATEL REPORTED AT [2009] 121 ITD 159 (AHD)(TM), DATED JUNE 25-2009, WHEREIN IT HAS BEEN HELD AS UNDER. THE RELEVANT PORTION EXTRACTED HEREUNDER: SINCE A VIEW HAD ALREADY BEEN TAKEN AS TO THE AVAI LABILITY OF THE IMMUNITY UNDER THE EXPLANATION 5(2) TO SECTION 271( 1)(C) BY AN ORDER OF THE AHMEDABAD BENCH, THAT TOO IN A CASE BE LONGING TO THE SAME GROUP AND AFTER REFERRING TO THE JUDGMENT OF T HE MADRAS HIGH COURT IN CIT V. SDV CHANDRU [2004] 266 ITR 175 , JUDICIAL DISCIPLINE REQUIRES THAT THE THIRD MEMBER SHOULD NO T DEVIATE FROM THAT VIEW. ACCORDINGLY, THE VIEW OF THE ACCOUNTANT MEMBER THAT THE IMMUNITY UNDER THE ABOVE EXPLANATION WAS NOT AV AILABLE T THE PRESENT ASSESSEES, WAS TO BE UPHELD. 3. RESPECTFULLY FOLLOWING THE ABOVE DECISION, ALL T HE GROUNDS ARE HEREBY DISMISSED. IT(SS)A NOS.123 TO 126/AHD/2011 SHRI TARAKBHAI P.DANGASHIA VS. ACIT AYS 2001-02, 02-03, 04-05 & 06-07 ( RESPECTIVELY) - 3 - 4. IN THE RESULT, ALL THE FOUR APPEALS OF THE ASSES SEE ARE DISMISSED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 29 TH JULY, 2011. SD/- SD/- ( A.N. PAHUJA ) ( MUKUL KR. SH RAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD; DATED 29/ 07 /2011 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-II, AHMEDABAD 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD 1. DATE OF DICTATION..27.7.2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27.7.2011 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S29/7/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29/7/11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER