Shri Gaurang P.Patel, Ahmedabad V. The Dy.CIT.,Cent.Circle-1(1), Ahmedabad

ITSSA 405/AHD/2012

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1604 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 01-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-02-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 17-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR
• Assessee Lawyers: IRA R KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: S H RI ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER GAURANG P. PATEL WHILE CROSS BUILDING, 15, PATEL SOCIETY, GULBAI TEKRA, AHMEDABAD - 380015 PAN: ABHOO4313P (APPELLANT) VS DCIT, CENTRAL CIRCLE - 1(1), A - WING, 3 RD FLOOR, PRATYAKSH KAR BHAVAN, AMBWAB ADI, AHMEDABAD - 380015 (RESPONDENT) REVENUE BY : SMT. SONIA KUMAR , SR. D . R. ASSESSEE BY: MS. IRA R. KAPOOR , A.R. DATE OF HEARING : 01 - 0 2 - 2 016 DAT E OF PRONOUNCEMENT : 01 - 02 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THESE THREE ASSESSEE S APPEALS FOR A .Y. 2002 - 03, 2003 - 04 & 2004 - 05 ARISE FROM THE ORDER OF THE CIT(A) - I, AHMEDABAD DATED 15 - 06 - 2012 IN APPEAL NOS. CIT(A) - 1(1)/113,114,115,116,117 & I T (SS) A NO S . 405, 406, & 407 / A HD/20 12 A SSESSMENT YEAR 200 2 - 03, 03 - 04 & 2004 - 05 I.T (SS ) .A NO. 405, 406 & 407 /AHD /2012 A.Y. 2002 - 03, 03 - 04 & 2004 - 05 PAGE NO GAURANG P. PATEL VS. DCIT 2 118/2011 - 12 IN PROCEED INGS UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2 . LEARNED AUTHORIZED REPRESENTATIVE HAS FILED AN ADJOURNMENT LETTER PLEADING THEREIN THAT IDENTICAL PENALTY APPEALS IN CASE OF MR. ALKESH M. PATEL INVOLVING THE VERY FACTS AN D ISSUES ARISING OUT OF THE SAME SEARCH WAS HEARD ON 30 - 10 - 2015 AND FINAL JUDGMENT THEREIN ARE AWAITED. IT TRANSPIRES FROM THE CASE FILES THAT THE ASSESSING OFFICER INITIATED THE IMPUGNED SECTION 271(1)(C) PENALTY PROCEEDINGS FOR HAVING CONCEALED AND FILED INACCURATE PARTICULARS OF INCOME. THE ASSESSEE EXPIRED DURING PENDENCY THEREOF ON 05 - 12 - 2008 FOLLOWED BY FINALIZATION OF THE IMPUGNED PENALTY PROCEEDINGS ON 29 - 03 - 2011. WE FIND THAT THREE SEPARATE APPEALS WERE INSTITUTED AT ASSESSEE'S BEHEST EVEN AFTER HI S DEATH ON 06 - 05 - 2011 AND 09 - 05 - 2011. THE CIT(A) DOES NOT SEEM TO HAVE BEEN INTIMATED OF APPRISED ABOUT ASSESSEE'S DEMISE. HE UPHELD THE IMPUGNED PENALTIES ON 15 - 06 - 2012. THESE THREE APPEALS ARISE FROM ALL THE THREE LOWER APPELLATE ORDERS HEREINABOVE. 3. WE HAVE HEARD BOTH THE PARTIES. THE ABOVE STATED FACTUAL BACKDROP MAKES IT CLEAR THAT THE INSTANT THREE APPEALS AS WELL AS THOSE FILED BEFORE THE CIT(A) HAVE BEEN INSTITUTED IN THE NAME OF A DEAD PERSON SINCE THE ASSESSEE EXPIRED WELL BEFORE INSTITUTION TH EREOF. WE ARE OF THE OPINION THAT THE SAME ARE NOT MAINTAINABLE FOR VALID INSTITUTION. WE ACCORDINGLY REJECT ALL THESE THREE APPEALS. I.T (SS ) .A NO. 405, 406 & 407 /AHD /2012 A.Y. 2002 - 03, 03 - 04 & 2004 - 05 PAGE NO GAURANG P. PATEL VS. DCIT 3 4. THESE THREE ASSESSEE S APPEALS ARE DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 01 - 02 - 201 6 SD/ - SD/ - ( ANIL CHATURVEDI ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 01 /02 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,