The ITO, Ward-2(3),, AMRELI v. Shri Khimjibhai Devshibhai Kathrotiya,, AMRELI

ITA 126/RJT/2011 | 1997-1998
Pronouncement Date: 09-09-2011 | Result: Dismissed

Appeal Details

RSA Number 12624914 RSA 2011
Assessee PAN ATWPK5193R
Bench Rajkot
Appeal Number ITA 126/RJT/2011
Duration Of Justice 4 month(s) 27 day(s)
Appellant The ITO, Ward-2(3),, AMRELI
Respondent Shri Khimjibhai Devshibhai Kathrotiya,, AMRELI
Appeal Type Income Tax Appeal
Pronouncement Date 09-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 09-09-2011
Assessment Year 1997-1998
Appeal Filed On 12-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.126/RJT/2011 (ASSESSMENT YEAR 1997-98) ITO WD.2(3) VS SHRI KHIMJIBHAI DEVSHIBHAI AMRELI KATHROTIYA PRATAP PARA AMRELI PAN : ATWPK5193R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MK SINGH RESPONDENT BY: SHRI JC RANPURA DATE OF HEARING : 30-08-2011 DATE OF PRONOUNCEMENT : -09-2011 O R D E R PER N.R.S. GANESAN JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A)-XXI AHMEDABAD DATED 03-02-2011 AND PERTAINS TO ASSESSME NT YEAR 1997-98. 2. WE HAVE HEARD SHRI MK SINGH THE LD.DR AND SHRI JC RANPURA THE LD.REPRESENTATIVE FOR THE ASSESSEE. 3. THE ASSESSING OFFICER LEVIED PENALTY U/S 271(1)( C) OF THE ACT. HOWEVER ON APPEAL BY THE ASSESSEE THE CIT(A) FOUND THAT THE Q UANTUM ADDITION MADE BY THE ASSESSING OFFICER WAS SET AIDE BY THIS TRIBUNAL AND REMANDED BACK THE MATTER FOR RE-CONSIDERATION DE NOVO. ACCORDINGLY THE CIT(A) D ELETED THE PENALTY. ADMITTEDLY THE QUANTUM ADDITION MADE BY THE ASSESS ING OFFICER WAS SET ASIDE BY THIS TRIBUNAL AND THE MATTER WAS REMANDED BACK TO T HE FILE OF THE ASSESSING ITA NO.53/RJT/2011 2 OFFICER FOR RECONSIDERATION. THIS PENALTY WAS LEVI ED BY THE ASSESSING OFFICER ON THE BASIS OF THE ADDITION MADE IN THE ORIGINAL ORDE R. THE ORIGINAL ORDER WAS SET ASIDE BY THE TRIBUNAL AND IT IS NO LONGER IN EXISTE NCE. SINCE THE ADDITION MADE BY THE ASSESSING OFFICER WAS SET ASIDE THE PENALTY LE VIED BY THE ASSESSING OFFICER HAS NO LEG TO STAND. THEREFORE IN OUR OPINION TH E CIT(A) HAS RIGHTLY DELETED THE PENALTY. WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF LOWER AUTHORITY. ACCORDINGLY THE SAME IS CONFIRMED. 4. IN THE RESULT THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09-09-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 09 TH SEPTEMBER 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-XXI AHMEDABAD 4. THE CIT-III RAJKOT 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT