Shri Vashisthbhai K.Patel, Ahmedabad V. The Income tax Officer,Ward-6(2), Ahmedabad

MA 110/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8498 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 24-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IN PERSON SHRI SANJAY DHARIWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD C BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTAN T MEMBER M.A. NO.110/AHD/2011(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.460/AHD/2011) (A.Y. 2004-05 VASISTHABHAI KANTILAL PATEL 4, BAPUKRUPA SOCIETY SUBASH CHOWK, GURUKUL, AHMEDABAD APPELLANT VS. INCOME TAX OFFICER WARD-6(2) AHMEDABAD RESPONDENT APPELLANT BY : IN PERSON RESPONDENT BY : SHRI SANJAY DHARIWAL, SR. D.R. ---------------- DATE OF HEARING : 25.05.2012 DATE OF PRONOUNCEMENT : 22.06.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THROUGH THIS M.A. THE ASSESSEE PRAYS FOR MODIFYING OUR EXPARTE ORDER DATED 2 ND JUNE, 2011 PASSED IN I.T.A. NO.460 OF 2011 CONFIRM ING THE PENALTY IMPOSED U/S 271(1)(C) OF THE ACT. 2. AT THE TIME OF HEARING ASSESSEE HIMSELF WAS PRE SENT IN THE COURT AND SUBMITTED THAT ON THE DATE OF HEARING OF THIS APPEAL HE COULD NOT ATTEND THE COURT DUE TO ILLNESS IN SUPPORT OF WHICH AN AFFIDAVIT WAS ALSO FILED BY HIM. HE, THEREFORE, SUBMITTED THAT HE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING ON THE DATE OF HEARING AND T HUS, HE PRAYED THAT THE ORDER DATED 2 ND JUNE, 2011 MAY KINDLY BE RECALLED/MODIFIED BY DECI DING THIS M.A. NO.110/AHD/2011 (BY ASSESSEE) (ARISING OUT OF I.T.A. NO.460/AHD/2011) (A.Y. 2004-05 2 APPEAL AFTER TAKING INTO CONSIDERATION THE OUTCOME OF M.A. NO.111OF 2011, ARISING OUT OF ITA NO.1139/AHD/2008, FILED BY THE A SSESSEE IN THE QUANTUM APPEAL. LD. D.R. DID NOT OBJECT TO THIS SUBMISSION OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES WE FIND FORCE IN THE CONTENTION OF THE ASSESSEE THAT HE WAS PREVENTED BY SUFFICIENT CA USE IN NOT BEING ABLE TO ATTEND THE HEARING OF THE APPEAL WHEN THE DATE WAS FIXED, DUE TO HIS ILLNESS, SO WE PROCEEDED TO DECIDE THIS APPEAL ON M ERITS AFTER TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE ASSESSEE. 4. THIS APPEAL WAS FILED BY THE ASSESSEE AGAINST T HE ORDER OF LD. CIT(A) UPHOLDING THE ACTION OF THE A.O. IN IMPOSING PENALTY OF RS.28,914/- U/S 271(1)(C) OF THE ACT. SINCE IN QUANTUM APPEAL WE HAVE DELETED THE ADDITION OF RS.1,17,375/- WHICH WAS THE BASIS OF TH IS PENALTY, VIDE OUR ORDER IN M.A. NO.111OF 2011, ARISING OUT OF ITA NO. 1139/AHD/2008 THIS PENALTY DOES NOT SURVIVE AS IT HAS NOW NO LEGS TO S TAND. IN VIEW OF THIS, THE PENALTY IMPOSED BY A.O. AND SUSTAINED BY LD. CIT(A) IS HEREBY DELETED. 5. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE I S ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 22 /06/2012 SD/- SD/- (A.MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER N.K. CHAUDHARY, SR. P.S. DATED : 22 .06.2012 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT M.A. NO.110/AHD/2011 (BY ASSESSEE) (ARISING OUT OF I.T.A. NO.460/AHD/2011) (A.Y. 2004-05 3 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# * '# *