ACIT, Cir-4(1), Hyderabad v. Shri A. Sudhakar Reddy,, Hyderabad

ITA 1232/HYD/2011 | 2007-2008
Pronouncement Date: 04-11-2011 | Result: Dismissed

Appeal Details

RSA Number 123222514 RSA 2011
Assessee PAN ADOPA2613B
Bench Hyderabad
Appeal Number ITA 1232/HYD/2011
Duration Of Justice 4 month(s) 7 day(s)
Appellant ACIT, Cir-4(1), Hyderabad
Respondent Shri A. Sudhakar Reddy,, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 04-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 04-11-2011
Assessment Year 2007-2008
Appeal Filed On 27-06-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ' HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.1232/HYD/2011 : ASSESSMENT YEAR 2007-08 ASSTT. COMMISSIONER OF INCOME- TAX CIRCLE 4(1) HYDERABAD V/S. SHRI A.SUDHAKAR REDDY HYDERABAD ( PAN - ADOPA 2613 B) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B.V.PRASAD REDDY RESPONDENT BY : SHRI S.RAMA RAO DATE OF HEARING 13.10.2011 DATE OF PRONOUNCEMENT 4.11.2011 O R D E R PER G.C.GUPTA VICE PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEA RS 2007-08 IS DIRECTED AGAINST THE ORDER OF THE CIT(A). 2. GROUNDS OF THE REVENUE IN THIS APPEAL ARE AS U NDER- 1. THE LEARNED CIT(A) ERRED BOTH N LAW AND ON FACT S 2. THE LEARNED CIT(A) ERRED IN NOT CONFIRMING THE PENALTY L LEVIED UNDER SECTION 271(1)(C) OF I.T. ACT. 3. THE LEARNED CIT(A) OUGHT TO HAVE APPRECIATED THA T THE ASSESSEE WOULD NOT HAVE ADMITTED THE INCOME IF NO S URVEY WAS CONDUCTED IN THE CASE. ITA NO.1232/HYD/2011 SHRI A.SUDHAKAR REDDY HYDERABAD 2 4. THE LEARNED CIT(A) OUGHT TO HAVE APPRECIATED THA T THE ASSESSEE HAS NOT FILED ANY INFORMATION REGARDING TH E EXPENSES INCURRED ON THE STATE OF JHARKHAND. 3. LEARNED DEPARTMENTAL REPRESENTATIVE HAS RELIED ON THE ORDER OF THE ASSESSING OFFICER. HE REFERRED TO THE RELEVANT PARAS OF THE PENALTY ORDER PASSED BY THE ASSESSING OFFICER IN SUPPORT OF THE CASE OF THE REVENUE IN IMPOSING THE PENALTY UNDER S.271(1)(C) OF THE ACT. 4. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ISSUE OF VALIDITY OF PENALTY LEVIED UNDER S.271(1)(C) OF TH E ACT IS COVERED WITH THE DECISION OF THE HYDERABAD BENCH OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE IMMEDIATELY PRECEDING ASSESSMENT YEAR 2006-07 I N ITA NO.1307/HYD/2010 DATED 30 TH JUNE 2011 WHEREIN ON IDENTICAL FACTS THE ORDER OF THE CIT(A) IN CANCELLING THE PENALTY LEVIE D UNDER S.271(1)(C) WAS CONFIRMED BY THE TRIBUNAL. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE ISSUE OF VALIDITY OF PENALTY IN THIS CASE IS COVERE D IN FAVOUR OF THE ASSESSEE WITH THE DECISION OF THE HYDERABAD BENCH OF THE TRI BUNAL IN ASSESSEES OWN CASE FOR THE EARLIER ASSESSMENT YEAR 2006-07 CITED SUPRA WHEREIN IN SIMILAR CIRCUMSTANCES THE TRIBUNAL CONFIRMED THE ORDER OF THE CIT(A) IN CANCELLING THE PENALTY LEVIED UNDER S.271(1)(C) OF THE ACT. TH IS IS A CASE WHERE THE ASSESSEE HAS EXECUTED THE CONTRACT WORKS IN 800 REM OTE VILLAGES IN THE STATE OF JHARKHAND WHERE THERE IS ABSENCE OF PROPE R ROADS AND TRANSPORTATION FACILITIES ETC. AND THE LAW AND ORD ER SITUATION WAS NOT GOOD. THE TRIBUNAL HAS OBSERVED IN THE REVENUES APPEAL F OR THE EARLIER ASSESSMENT YEAR 2006-07 THAT MERELY BECAUSE THE AS SESSEE COULD NOT SUBSTANTIATE ITS CLAIM OF EXPENSES WITH DOCUMENTARY EVIDENCE IT COULD NOT BE SAID THAT THE ASSESSEE WAS GUILTY OF CONCEALMENT OF INCOME OR FILING OF INACCURATE PARTICULARS OF INCOME. IN THESE FACTS WE A CONFIRM THE ORDER OF ITA NO.1232/HYD/2011 SHRI A.SUDHAKAR REDDY HYDERABAD 3 THE CIT(A) AND THE GROUNDS OF APPEAL OF THE REVENUE BEING WITHOUT ANY MERIT ARE REJECTED. 6. IN THE RESULT REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 4 TH NOVEMBER 2011 SD/- SD/- ( CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 4 TH NOVEMBER 2011 COPY FORWARDED TO: 1. SHRI A.SUDHAKAR REDDY C/O. SHRI S.RAMA RAO FLAT NO.102 SHIRYA'S ELEGANCE NO.3-6-643 STREET NO.9 HIMAYATNAGAR HYDERABAD 500029 2. ASSTT. COMMISSIONER OF INCOME - TAX CIRCLE 4(1) HYDERABAD 3. COMMISSIONER OF INCOME-TAX(APPEALS) V HYDERABAD 4. COMMISSIONER OF INCOME TAX IVI HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. B.V.S.