Smt. Devikaben B.Mehta, Ahmedabad V. The ACIT.,Circle-10, Ahmedabad

ITSSA 159/AHD/2010

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9504 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 27-11-2013
• Assessment Year: misc
• Appeal Filed On: 17-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIMALENDU VERMA
• Assessee Lawyers: UKTI PRIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER DEVIKABEN B. MEHTA 1/C PRAGATI BUNGALOWS, SWASTAK SOCIETY, NAVRANGPURA, AHMEDABAD PAN: ACHPM8220F (APPELLANT) VS ACIT, CIRCLE-10 AHMEDABAD (RESPONDENT) REVENUE BY: SRI VIMALENDU VERMA, CIT-D .R. ASSESSEE BY: SRI UKTI PRIKH, A.R. DATE OF HEARING : 27-11-2013 DATE OF PRONOUNCEMENT : 29-11-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-XVI AHMEDABAD DATED 01-12-2009. IT(SS)A NO. 159/AHD/2010 ASSESSMENT YEAR: BLOCK PERIOD I.T(SS).A NO. 159/AHD/2010 A.Y. BLOCK PERI OD PAGE NO DEVIKABEN B. MEHTA VS. ACIT 2 2. THE FIRST GROUND OF THIS APPEAL READS AS UNDER:- 1. LD. CIT(A) ERRED IN LAW AND IN FACTS IN CONFIRM ING PENALTY LEVIED BY AO OF RS. 1,46,430/- UNDER SECTION 158 BF A (2) OF THE ACT. LD. CIT(A) FAILED TO APPRECIATE THAT THE PENALTY PR OCEEDINGS INITIATED BEYOND TIME LIMIT LAID DOWN IN THE ACT ARE NOT VALI D AND OUGHT TO BE QUASHED. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT THIS GROUND HAS BEEN TAKEN FOR THE FIRST TIME BEFOR E US. IN THIS GROUND THE ASSESSEE HAS CHALLENGED THE JURISDICTION OF THE AO IN INITIATING THE PENAL PROCEEDINGS AGAINST THE ASSESSEE ON THE GROUND THAT THE SAME WERE INITIATED BEYOND A TIME LIMIT AS LAID DOWN IN THE ACT. WE DE EM IT PROPER THAT MATTER SHOULD GO BACK TO THE FILE OF LD. CIT(A) FOR DECIDI NG THE SAME AND THEN PROCEED TO DECIDE THE APPEAL ON MERITS IF REQUIRED. 4. IN VIEW OF OUR DECISION IN THIS GROUND OTHER GR OUNDS TAKEN BY THE ASSESSEE DO NOT REQUIRE ANY ADJUDICATION ON OUR PAR T AT THIS STAGE. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 29/11/2013 AK I.T(SS).A NO. 159/AHD/2010 A.Y. BLOCK PERI OD PAGE NO DEVIKABEN B. MEHTA VS. ACIT 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,