The ITO, Ward-6(1),, Surat v. Shri Ashok Mahipatrao Gaikwad, Surat

ITA 2977/AHD/2009 | 2005-2006
Pronouncement Date: 05-01-2010 | Result: Dismissed

Appeal Details

RSA Number 297720514 RSA 2009
Assessee PAN AAWPG3274C
Bench Ahmedabad
Appeal Number ITA 2977/AHD/2009
Duration Of Justice 1 month(s) 29 day(s)
Appellant The ITO, Ward-6(1),, Surat
Respondent Shri Ashok Mahipatrao Gaikwad, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 05-01-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 05-01-2010
Assessment Year 2005-2006
Appeal Filed On 06-11-2009
Judgment Text
- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AAHMEDABAD BEFORE S/SHRI BHAVNESH SAINI JM AND D.C.AGRAWAL AM INCOME-TAX OFFICER WD-6(1) ROOM NO.614 6 TH FLOOR AAYAKAR BHAVAN MAJURA GATE SURAT. V/S . SHRI ASHOK MAHIPATRAO GAEKWAD N.R. RESIDENCE COMPLEX PAREKH FADIA JUNA GAM SONGADH DIST. SURAT. PAN NO.AAWPG 3274C (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI P. ORAM SR. DR RESPONDENT BY:- NONE O R D E R PER BHAVNESH SAINI JUDICIAL MEMBER. THIS APPEAL BY REVENUE IS DIRECTED AGAINST THE ORD ER OF CIT(A) IV SURAT DATED 28 TH JULY 2009 FOR ASSESSMENT YEAR 2005-06 CHALLENGING THE CANCELLATION OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT 1961. 2. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AND PERUSED THE FINDINGS OF THE AUTHORITIES BELOW. NONE APPEARE D ON BEHALF OF ASSESSEE DESPITE SERVICE THEREFORE THE ASSESSEE IS PROCEED ED EX PARTE. ITA NO.2977/AHD/2009 ASST. YEAR :2005-06 2 3. LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT WHEN THE ADDITIONS MADE BY THE ASSESSING OFFICER HAVE BEEN DELETED BY THE LD. CIT(A) THERE IS NO CASE OF CONCEALING THE INCOME OR FURNISHING I NACCURATE PARTICULARS OF INCOME. PENALTY WAS ACCORDINGLY CANCELLED. 4. IN THIS VIEW OF THE MATTER WE DO NOT FIND ANY I NFIRMITY IN THE ORDER OF THE LD. CIT(A) BECAUSE IF THE ADDITIONS ON WHICH THE PENALTY WAS IMPOSED HAVE BEEN DELETED NOTHING SURVIVES IN FAVOU R OF THE REVENUE TO LEVY PENALTY AGAINST THE ASSESSEE. 5. AS A RESULT DEPARTMENTAL APPEAL STANDS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON 05/01/2010 SD/- SD/- (D.C.AGRAWAL) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD DATED : 05/01/2010 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR