Shri Prakash P.Goklani L/h of late Purshottam C.Goklani, Ahmedabad v. The Income tax Officer,Ward-15(3),, Ahmedabad

ITA 3450/AHD/2009 | 2006-2007
Pronouncement Date: 03-11-2011 | Result: Allowed

Appeal Details

RSA Number 345020514 RSA 2009
Bench Ahmedabad
Appeal Number ITA 3450/AHD/2009
Duration Of Justice 1 year(s) 10 month(s) 3 day(s)
Appellant Shri Prakash P.Goklani L/h of late Purshottam C.Goklani, Ahmedabad
Respondent The Income tax Officer,Ward-15(3),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 03-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 03-11-2011
Date Of Final Hearing 03-11-2011
Next Hearing Date 03-11-2011
Assessment Year 2006-2007
Appeal Filed On 31-12-2009
Judgment Text
- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE S/SHRI D.K.TYAGI JM AND A. MOHAN ALANKAMON Y AM. SHRI PRAKASH P. GOKLANI L/H OF LATE SHRI PURSHOTTAM C. GOKLANI D-402 SHRINANDNAGAR-II VEJALPUR AHMEDABAD-51. VS. INCOME-TAX OFFICER WARD 15(3) AHMEDABAD. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI V. R. CHOKSHI AR RESPONDENT BY:- SHRI SAMIR TEKRIWAL SR.DR DATE OF HEARING : 3/11/2011 DATE OF PRONOUNCEMENT : 3/11/2011 O R D E R PER D. K. TYAGI JUDICIAL MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A) DATED 10/8/2009 FOR ASST. YEAR 2006-07 RAISI NG FOLLOWING GROUD:- 2. THE APPEAL HAS BEEN FILED LATE BY ASSESSEE. APPL ICATION FOR CONDONATION OF DELAY IS ON RECORD WHICH IS SUPPORTE D BY AN AFFIDAVIT. AFTER HEARING BOTH THE PARTIES WE CONDONE THE DELA Y AND ADMIT THE APPEAL. ITA NO.3450/AHD/2009 ASST. YEAR :2006-07 ITA NO.3450/AHD/2009 ASST. YEAR 2006-07 2 3. AT THE TIME OF HEARING THE LD. COUNSEL OF THE AS SESSEE AT THE OUTSET SUBMITTED THAT LD. CIT(A) HAS ERRED IN NOT ADJUDICA TING THE GROUNDS OF APPEAL RAISED BEFORE HIM THOUGH THE GROUND OF APPE AL RAISED BEFORE HIM WAS IN RELATION TO ADDITION OF RS.6 00 113/- ON ACC OUNT OF UNEXPLAINED PAYMENTS MADE THROUGH THE CREDIT CARD. HE HAS PASSE D AN ORDER CONFIRMING PENALTY U/S 271(1)(C) WHEN THERE WAS NO PENALTY ORDER IN PLACE. HE THEREFORE PRAYED THAT THE MATTER MAY KI NDLY BE RESTORED BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATING THE GROU ND RAISED BEFORE HIM. 3. THE LD. DR DID NOT OBJECT TO THIS SUBMISSION OF LD. COUNSEL OF THE ASSESSEE. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE RECORDS WE FIND THAT GROUND TAKEN BY THE ASSESSEE BEFORE LD. C IT(A) WAS AS UNDER :- (1) THE LD. INCOME-TAX OFFICER HAS ERRED IN MAKING AN A DDITION OF RS.6 00 113/- ON ACCOUNT OF UNEXPLAINED PAYMENTS MA DE THROUGH CREDIT CARDS. THE LD. CIT(A) HAS NOT ADJUDICATED THIS GROUND AND HAS PASSED AN ORDER CONFIRMING THE PENALTY U/S 271(1)(C) WHEN THERE WAS NO SUCH ORDER BEFORE HIM WITH THE FOLLOWING OBSERVATIONS : ITA NO.3450/AHD/2009 ASST. YEAR 2006-07 3 5. AFTER A CAREFUL AND COMPARATIVE STUDY OF PENALT Y ORDER GROUNDS OF APPEAL AND WRITTEN SUBMISSIONS I AM INCLINED TO AG REE WITH THE PENALTY ORDER U/S 271(1)(C) PASSED BY THE LD. ITO WARD 15( 3) AHMEDABAD HENCE ABOVE ORDER U/S 271(1)(C) IS APPROVED AS IT IS. THEREFORE THE ORDER PASSED BY HIM IS SET ASIDE AN D THE MATTER IS AGAIN RESTORED TO HIS FILE FOR ADJUDICATING THE GROUND TA KEN BY THE ASSESSEE IN HIS APPEAL BEFORE HIM. THE APPEAL IS ALLOWED FOR STATIS TICAL PURPOSES. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 3/11/2011. SD/- SD/- (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICI AL MEMBER AHMEDABAD MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD ITA NO.3450/AHD/2009 ASST. YEAR 2006-07 4 1.DATE OF DICTATION 3/11/2010. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER 4/11/2011 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..