ITO, Wd.-2(3),, Nashik v. Smt. Padmaja Vineet Kankaria, Nashik

ITA 334/PUN/2010 | 2005-2006
Pronouncement Date: 23-09-2011 | Result: Dismissed

Appeal Details

RSA Number 33424514 RSA 2010
Assessee PAN EMBER2011P
Bench Pune
Appeal Number ITA 334/PUN/2010
Duration Of Justice 1 year(s) 6 month(s) 27 day(s)
Appellant ITO, Wd.-2(3),, Nashik
Respondent Smt. Padmaja Vineet Kankaria, Nashik
Appeal Type Income Tax Appeal
Pronouncement Date 23-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 23-09-2011
Date Of Final Hearing 21-09-2011
Next Hearing Date 21-09-2011
Assessment Year 2005-2006
Appeal Filed On 26-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI D.KARUNAKAR RAO ACCOUNTANT MEMBER I.T.A. NO. 334 /PN/2010 : A.Y. 2005-06 INCOME TAX OFFICER ... APPELLANT WARD 1(3) NASHIK VS. SMT PADMAJA V KANKARIYA ... RESPONDENT W-1 CHANDAN D ;SOUZA COLONY COLLEGE ROAD NASHIK-05 PA NO.A 333G APPELLANT BY: SHRI D.K. AMBARTHA RESPONDENT BY: NONE DATE OF HEARING: 21- 9-2011 DATE OF PRONOUNCEMENT: 23 -9-2011 ORDER PER SHAILENDRA KUMAR YADAV JM THIS APPEAL BY THE ASSESSING OFFICER IS DIRECTED AGAINST THE ORDERS OF THE CIT(A) AURANGABAD DATED 2 7-11- 2009 IN THE MATTER OF PENALTY LEVIED UNDER SECTION 271(1)(C)OF THE I.T.ACT 1961 FOR A.Y. 2005-06. 2. NONE APPEARED ON BEHALF OF THE RESPONDENT-ASSESS EE WHEN THE MATTER WAS CALLED ON FOR HEARING DESPITE T HE FACT THAT THE DATE OF HEARING WAS NOTED BY THE ASSESSEE S COUNSEL. IN VIEW OF THIS WE DECIDE THE APPEAL OF THE REVENUE EXPARTE QUA THE RESPONDENT-ASSESSEE ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 3. HAVING HEARD THE LEARNED DEPARTMENTAL REPRESENTA TIVE WE FIND THAT THIS TRIBUNAL IN ASSESSEES OWN CASE IN T HE 2 I.T.A. NO. 334 /PN/2010 : A.Y. 2005-06 QUANTUM PROCEEDINGS IN ITA NO.141/PN/2010 FOR THE ASSESSMENT YEAR 2005-06 VIDE ORDER DATED 11.6.2011 COPY OF WHICH IS PLACED ON RECORD HAS DELETED THE ADDIT ION WHICH WAS THE VERY BASIS OF LEVYING THE PENALTY UND ER SECTION 271(1)(C). SINCE THE ADDITION IN QUANTUM A PPEAL WHICH WAS THE VERY BASIS OF LEVYING THE PENALTY HAS BEEN DELETED BY THE TRIBUNAL THEREFORE THE PENALTY ORDER OF ASSESSING OFFICER HAS NO LEGS TO STAND. IN VIEW OF THIS WE UPHOLD THE ORDE R OF LEARNED CIT(A) DELETING THE PENALTY. RESULTANTLY THE APPEAL O F THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER 2011. SD/- SD/- (D.KARUNAKAR RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 23 RD SEPTEMBER 2011 PARIDA COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) PUNE 4. THE CIT PUNE 5. THE D.R ITAT PUNE BENCH PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL 3 I.T.A. NO. 334 /PN/2010 : A.Y. 2005-06