The ITO, Ward 2, GANDHIDHAM v. Shri Nihlani Suresh Ramchand, Adipur-Kutch

ITA 577/RJT/2008 | 2003-2004
Pronouncement Date: 04-11-2011 | Result: Allowed

Appeal Details

RSA Number 57724914 RSA 2008
Assessee PAN AAZPN8906B
Bench Rajkot
Appeal Number ITA 577/RJT/2008
Duration Of Justice 3 year(s) 9 month(s) 17 day(s)
Appellant The ITO, Ward 2, GANDHIDHAM
Respondent Shri Nihlani Suresh Ramchand, Adipur-Kutch
Appeal Type Income Tax Appeal
Pronouncement Date 04-11-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 04-11-2011
Assessment Year 2003-2004
Appeal Filed On 17-01-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI T.K. SHARMA (JM) AND SHRI A.L. GEHLOT ( AM) I.T.A. NO.577/RJT/2008 (ASSESSMENT YEAR 2003-04) ITO WD.2 VS SHI NIHALANI SURESH GANDHIDHAM RAMCHAND POP SS VIDEO SHOP NO.BAZ-18 ADIPUR PAN : AAZPN8906B (APPELLANT) (RESPONDENT) DATE OF HEARING : 11-11-2011 DATE OF PRONOUNCEMENT : 11-11-2011 APPELLANT BY : SHRI VILAS V SHINDE RESPONDENT BY: SHRI VIMAL DESAI O R D E R PER T.K. SHARMA (JM) THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER D ATED 03-09-2008 PASSED BY THE CIT(A)-II RAJKOT CANCELLING THE PENA LTY OF RS. 15 16 500 LEVIED BY THE ASSESSING OFFICER U/S 271(1)(C) OF TH E ACT FOR THE ASSESSMENT YEAR 2003-04. 2. WE HAVE BOTH SIDES. THE PENALTY IN QUESTION U/S 271(1)(C) AMOUNTING TO RS. 15 16 500 WAS LEVIED IN RESPECT OF ADDITION OF RS.49 00 740 MADE BY THE ASSESSING OFFICER AS UNDIS CLOSED INCOME OF CABLE CONNECTION. THIS ADDITION WAS ORIGINALLY CON FIRMED BY THE TRIBUNAL. ITA NO.577/RJT/2008 2 ON FURTHER APPEAL BY THE ASSESSEE THE HONBLE GUJAR AT HIGH COURT IN TAX APPEAL NO.710 OF 2009 VIDE ORDER DATED 23-08-2010 R EMANDED THE MATTER TO THE TRIBUNAL FOR DECIDING THE SAME ON MERIT. FU RTHER VIDE ORDER DATED 07-09-2011 IN TAX APPEAL NO.547 OF 2010 HONBLE GU JARAT HIGH COURT REMANDED THE ISSUE REGARDING LEVY OF PENALTY U/S 27 1(1)(C) OF THE ACT ON MERIT. TRIBUNAL VIDE ORDER DATED 25-02-2011 IN ITA NO.06/RJT/2007 RESTORED THE ISSUE OF ADDITION OF S.49 00 740 TO TH E FILE OF THE LD.CIT(A) WITH A DIRECTION TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW AFTER CONSIDERING THE ORDER OF THE NIYAT ADHIJKARI MANORANJAN KAR & MAMAL DAR GANDHIDHAM (ENTERTAINMENT TAX OFFICER). IN VIEW OF THIS WE R ESTORE THE ISSUE REGARDING LEVY OF PENALTY U/S 271(1)(C) TO THE FILE OF THE AS SESSING OFFICER WITH DIRECTION THAT HE WILL DECIDE THE ISSUE REGARDING L EVY OF PENALTY U/S 271(1)(C) AFRESH AFTER DECIDING THE ADDITION OF RS. 49 00 740 AFRESH AFTER GIVING OPPORTUNITY OF BEING HEARD TO BOTH SIDES. 3. IN THE RESULT THE APPEAL FILED BY THE REVENUE I S TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING. SD/- SD/- (A.L. GEHLOT) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 11 TH NOVEMBER 2011 PK/- ITA NO.577/RJT/2008 3 COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-II RAJKOT 4. THE CIT-I RAJKOT 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT