The ITO, Ward-8(4),, Ahmedabad v. Vam Airtex Pvt.Ltd.,, Ahmedabad

ITA 2388/AHD/2010 | 1997-1998
Pronouncement Date: 30-04-2015 | Result: Dismissed

Appeal Details

RSA Number 238820514 RSA 2010
Assessee PAN AAACV6614N
Bench Ahmedabad
Appeal Number ITA 2388/AHD/2010
Duration Of Justice 4 year(s) 9 month(s) 7 day(s)
Appellant The ITO, Ward-8(4),, Ahmedabad
Respondent Vam Airtex Pvt.Ltd.,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 30-04-2015
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 30-04-2015
Date Of Final Hearing 22-04-2015
Next Hearing Date 22-04-2015
Assessment Year 1997-1998
Appeal Filed On 23-07-2010
Judgment Text
I.T.A. NO.2382 TO 2390/AHD/10 ASSESSMENT YEAR: 1991-92 TO 1999-2000 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM] I.T.A. NO. 2382 TO 2390/AHD/10 ASSESSMENT YEAR: 1991-92 TO 1999-2000 INCOME TAX OFFICER WARD 8(4) AHMEDABAD .....................APPEL LANT VS. VAM AIRTEX PRIVATE LIMITED ...RESPO NDENT 5/15 VASUPUJYA CHAMBERS ASHRAM ROAD AHMEDABAD [PAN: AAACV6614N] APPEARANCES BY: A L KUREEL AND DINESH SINGH FOR THE APPELLANT S N DIVATIA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 29 2015 DATE OF PRONOUNCING THE ORDER : APRIL 30 2015 O R D E R PER BENCH: 1. BY WAY OF THESE APPEALS THE ASSESSING OFFICER H AS CHALLENGED CORRECTNESS OF THE CONSOLIDATED ORDER DATED 5 TH MAY 2010 PASSED BY THE CIT(A) DELETING THE PENALTIES IMPOSED ON THE ASSESSEE UNDER SECTION 271 (1)(C) OF THE INCOME TAX ACT 1961 FOR THE ASSESSMENT YEARS 1991-92 TO 1999 -2000. 2. VIDE OUR ORDER OF EVEN DATE WE HAVE REMITTED AL L THE RELATED QUANTUM ASSESSMENT ORDERS TO THE FILE OF THE ASSESSING OFFI CER FOR ADJUDICATION DE NOVO IN THE LIGHT OF CERTAIN DIRECTIONS. THE ASSESSMENT ORD ERS BASED ON WHICH THE I.T.A. NO.2382 TO 2390/AHD/10 ASSESSMENT YEAR: 1991-92 TO 1999-2000 PAGE 2 OF 2 IMPUGNED PENALTIES WERE LEVIED ARE THUS NOW A LEGA L NULLITY. AS A COROLLARY TO THIS LEGAL POSITION THE VERY FOUNDATION OF IMPUGNE D PENALTIES CEASES TO EXIST IN THE EYES OF LAW. 3. IN THIS VIEW OF THE MATTER THE PRESENT APPEALS ARE RENDERED INFRUCTUOUS ON MERITS. 4. THE CALL FOR IMPOSITION OF PENALTY IF AT ALL W ILL HAVE TO BE TAKEN AFTER THE ADDITIONS ARE MADE IN THE REMANDED PROCEEDINGS AND THE ASSESSING OFFICER CONSIDERS IT A FIT CASE FOR INITIATION OF PENALTY U NDER SECTION 271(1)(C). 5. IN THE RESULTS THE APPEALS ARE DISMISSED AS INF RUCTUOUS. PRONOUNCED IN THE OPEN COURT TODAY ON 30 TH APRIL 2015. SD/- SD/- S. S. GODARA PRAMOD KUM AR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD THE 30 TH DAY OF APRIL 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT/DEPUTY REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES AHMEDABAD