The ACIT, Central Circle 1, Baroda V. Smt. Harshaben A. Patel, Baroda

ITSSA 316/AHD/2013

• Counselvise Citation: [2017] 122 COUNSELVISE.COM (IT) 2930 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-03-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 05-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADEEPKUMAR MAJMUDAR
• Assessee Lawyers: S N SOPARKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A NO.316/AHD/2013 (ASSESSMENT YEAR:2009-10) ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, BARODA APPELLANT VS. SMT. HARSHABEN A. PATEL, AMIT SUKH, A/1, JAGRUTI SOCIETY, OPP. GIDC ESTATE, WAGHODIA, BARODA RESPONDENT PAN: ADMPP9514B /BY REVENUE : SHRI PRADEEP KUMAR MAJMUDAR, SR. D.R. /BY ASSESSEE : SHRI S. N. SOPARKAR, A.R. /DATE OF HEARING : 22.03.2017 /DATE OF PRONOUNCEMENT : 23.03.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS REVENUES APPEAL FOR ASSESSMENT YEAR 2009-10 A RISES AGAINST THE CIT(A)-IV, AHMEDABADS ORDER DATED 20.05.2013, PASS ED IN APPEAL NO. CIT(A)-IV/34/BRD/CC-1/12-13, REVERSING ASSESSING OF FICERS ACTION IT(SS)A NO. 316/AHD/2013 [ACIT VS. SMT. HARSHABEN A . PATEL] A.Y. 2009-10 - 2 - IMPOSING PENALTY OF RS.10.90 LACS VIDE ORDER DATED 17.07.2012, IN PROCEEDINGS U/S.271AAA OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH SIDES. CASE FILE PERUSED. 2. RELEVANT FACTS ARE IN A VERY NARROW COMPASS. TH E REVENUES SOLE SUBSTANTIVE CONTENTION SEEKING TO REVIVE THE IMPUGN ED SECTION 271AAA PENALTY OF RS.10.90LACS IS THAT THE LEARNED CIT(A) HAS ERRED IN IGNORING THE FACT THAT THE ASSESSEE HAD NOT SATISFIED CONDITIONS MENTIONED IN 271AAA(2)(I) & (II) IN SPECIFYING THE MANNER OF DERIVING HIS UND ISCLOSED INCOME ALONGWITH SUBSTANTIATION THEREOF. IT IS EVIDENT THAT THE DEP ARTMENT HAD CONDUCTED A SEARCH IN ASSESSEES CASE ON 10.09.2009. ONE KEY PERSON OF ASSESSEES FAMILY SHRI KIRITBHAI D. PATEL DECLARED UNDISCLOSED INCOME OF RS.11,34,12,000/- IN COURSE THEREOF BY MAKING STATE MENT. THE ASSESSEES SHARE THEREIN WAS OF RS.1.09CRORES. THERE IS NO DI SPUTE THAT THE ASSESSING OFFICER IMPOSED THE IMPUGNED PENALTY ALLEGING VIOLA TION OF THE ABOVE TWO IMMUNITY CONDITIONS AS REVERSED IN COURSE OF THE LO WER APPELLATE PROCEEDINGS. 3. LEARNED COUNSEL REPRESENTING ASSESSEE FILES BEFO RE US A COPY OF THIS TRIBUNALS ORDER DISMISSING SIMILAR REVENUES APPEA LS IN CASE OF ASSESSEES OTHER FAMILY MEMBERS SHRI AMIT G. PATEL, SMT. PRAGN ABEN K. PATEL AND SMT. MADHUBEN D. PATEL IN IT(SS)A NOS. 313,317 & 318/AHD /2013 ARISING FROM THE VERY CIT(A)S ORDER OF THE SAME DATE DELETING I DENTICAL 271AAA PENALTIES ARISING FROM THE ABOVESTATED SEARCH DATED 10.09.2009 INVOLVING SHRI KIRITBHAI D PATELS STATEMENT ITSELF. LEARNED COUN SEL SUBMITS THAT THE CIT(A) THEREIN AS WELL HAD HELD THE ASSESSEE TO HAVE SATIS FIED THE TWO KEY CONDITIONS AS ARE IN THE ISSUE BEFORE US. HE THEN TAKES US TO LD. CIT(A)S FINDINGS IDENTICAL IN ALL THESE CASES THAT THESE ASSESSEES H AVE SPECIFIED AND SUBSTANTIATED THE MANNER OF DERIVING THEIR RESPECTI VE UNDISCLOSED INCOME. THE REVENUE FAILS TO DRAW ANY DISTINCTION ON FACTS IN ALL THESE CASES. WE THUS IT(SS)A NO. 316/AHD/2013 [ACIT VS. SMT. HARSHABEN A . PATEL] A.Y. 2009-10 - 3 - REFER TO ABOVE CO-ORDINATE BENCHS FINDINGS TO DECL INE THE REVENUES SOLE SUBSTANTIVE GROUND RAISED IN THE INSTANT APPEAL. 4. THIS REVENUES APPEAL IS ACCORDINGLY DISMISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 23 RD DAY OF MARCH, 2017.] SD/- SD/- ( MANISH BORAD ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL ME MBER AHMEDABAD: DATED 23/03/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0