Shri Devendra G. Kothari,, Ahmedabad v. The Income tax Officer, Ward-11),, Ahmedabad

ITA 1990/AHD/2009 | 1993-1994
Pronouncement Date: 29-03-2011 | Result: Allowed

Appeal Details

RSA Number 199020514 RSA 2009
Assessee PAN ABDPK9486G
Bench Ahmedabad
Appeal Number ITA 1990/AHD/2009
Duration Of Justice 1 year(s) 9 month(s) 11 day(s)
Appellant Shri Devendra G. Kothari,, Ahmedabad
Respondent The Income tax Officer, Ward-11),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 29-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 29-03-2011
Date Of Final Hearing 29-03-2011
Next Hearing Date 29-03-2011
Assessment Year 1993-1994
Appeal Filed On 18-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI D.K.TYAGI HONBLE JUDICIAL MEMBER AND SHRI D. C. AGRAWAL HONBLE ACCOUNTANT MEMBER ITA NO.1990/AHD/2009 ASSESSMENT YEAR:1993-94 DATE OF HEARING29.3.11 DRAFTED:29.3.11 DEVENDRA G KOTHARI 23 YOGESHWAR SOCIETY VASNA AHMEDABAD PAN NO.ABDPK9486G V/S . INCOME TAX OFFICER WARD-11(1) NARAYAN CHAMBERS AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI M.K. PATEL AR RESPONDENT BY:- SHRI R.K. TOPIWALA DR O R D E R PER D.K.TYAGI JUDICIAL MEMBER:- THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF COM MISSIONER OF INCOME-TAX(APPEALS)-XVI AHMEDABAD IN APPEAL NO. CI T(A) XVI/ WD.11(1)/ 134/2006-07 DATED 14-05-2009 CONFIRMING THE PENALTY U/S. 271(1)(C) OF THE I.T. ACT 1961 IMPOSED BY ASSESSING OFFICER AMOUNTING TO RS.81 300/-. 2. AT THE TIME OF HEARING AT THE OUTSET LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT LD. CIT(APPEALS) HAS CONFIRMED THE P ENALTY ORDER PASSED BY ASSESSING OFFICER LEVYING PENALTY OF RS.81 300/- U/ S. 271(1)(C) WITHOUT PROPER APPRECIATION OF THE FACTS SUBMISSION AND LEGAL POSI TION AS WELL AS ARGUMENT PUT FORTH IN THE WRITTEN SUBMISSION FILED DURING TH E COURSE OF APPEAL. HE THEREFORE PRAYED THAT THE MATTER MAY KINDLY BE REST ORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AFTER CONSIDERING OF ALL FACTS AND ARGUMENTS IN ITA NO.1990/AHD/2009 A.Y. 1993-94 DEVENDRA G KOTHARI V. ITO WD-11(1) ABD PAGE 2 RESPECT OF EACH ADDITION MADE BY LD. ASSESSING OFFI CER IN HIS ASSESSMENT ORDER. SINCE LD. DEPARTMENTAL REPRESENTATIVE DID NO T HAVE ANY OBJECTION TO THIS PRAYER OF LD. AR THE MATTER IS RESTORED BACK T O THE FILE OF LD. CIT(A) FOR THIS PURPOSE IN THE LIGHT OF LATEST JUDICIAL PRONOU NCEMENT ON THIS ISSUE AFTER GIVING PROPER OPPORTUNITIES OF BEING HEARD TO THE A SSESSEE. THIS GROUND OF ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOS E. 3. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29/03/2011 SD/- SD/- (D.C.AGRAWAL) (D.K. TYA GI) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD DATED : 29/03/2011 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-XVI AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD