Shri Pareshkumar M. Dave, Anand v. The Income tax Officer, Ward-4,, Anand

ITA 840/AHD/2010 | 2001-2002
Pronouncement Date: 09-09-2011 | Result: Allowed

Appeal Details

RSA Number 84020514 RSA 2010
Bench Ahmedabad
Appeal Number ITA 840/AHD/2010
Duration Of Justice 1 year(s) 5 month(s) 20 day(s)
Appellant Shri Pareshkumar M. Dave, Anand
Respondent The Income tax Officer, Ward-4,, Anand
Appeal Type Income Tax Appeal
Pronouncement Date 09-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 09-09-2011
Assessment Year 2001-2002
Appeal Filed On 19-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD C BENCH . .. . . .. . !' !' !' !' #$ #$ #$ #$ %&' ( %&' ( %&' ( %&' ( ) ) ) ) & ' & ' & ' & ' BEFORE S/SHRI G.D. AGARWAL VICE-PRESIDENT AND BHAVNESH SAINI JUDICIAL MEMBER) ITA NO.840 TO 843/AHD/2010 [ASSTT.YEAR : 2001-02 2002-03 2003-04 AND 2004-0 5] SHRI PARESHKUMAR M. DAVE SHAISHA BUNGLOW RAJ MOTI SOCIETY NR.H.M. PATEL STATUE VIDYANAGAR ROAD ANAND. /VS. ITO WARD-4 ANAND. ( (( (+ + + + / APPELLANT) ( (( (-.+ -.+ -.+ -.+ / RESPONDENT) /0 1 2 &/ ASSESSEE BY : SHRI S.N. DIVETIA ) 1 2 &/ REVENUE BY : SHRI ROOP CHAND 45 1 06/ DATE OF HEARING : 6 TH SEPTEMBER 2011 789 1 06/ DATE OF PRONOUNCEMENT : 9 TH SEPTEMBER 2011 &' / O R D E R PER BENCH : THESE ARE FOUR APPEALS BY THE ASSESSEE AGAINST RESP ECTIVE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)- IV BARODA ARISING OUT OF THE ORDERS OF THE ASSESSING OFFICER UNDER SECTION 2 71(1)(C) OF THE INCOME TAX ACT 1961. SINCE ISSUES ARE COMMON IN ALL THESE A PPEALS FOR THE SAKE OF CONVENIENCE WE DISPOSE OF ALL THESE APPEALS BY THIS CONSOLIDATED ORDER. 2. IN ALL THESE APPEALS BY THE ASSESSEE COMMON GROU NDS ARE RAISED. THEY ARE ALL AGAINST LEVY OF PENALTY UNDER SECTION 271(1 )(C) WHICH IS SUSTAINED BY THE CIT(A). THE AMOUNT OF PENALTY LEVIED BY AO AND SUS TAINED BY THE CIT(A) IN EACH YEAR IS AS UNDER: ASSTT.YEAR AMOUNT 2001-2002 1 28 879/- 2002-2003 2 13 337/- 2003-2004 3 57 319/- 2004-2005 4 95 134/- ITA NO.840 TO 843/AHD/2010 -2- 3. AT THE TIME OF HEARING BEFORE US IT IS STATED B Y THE LEARNED COUNSEL THAT THE AO HAD LEVIED PENALTY UNDER SECTION 271(1)(C) F OR CONCEALMENT OF INCOME FROM COACHING CLASS. THAT IN THE QUANTUM APPEALS THE ITAT ACCEPTED THE ASSESSEES CONTENTION THAT THE COACHING CLASSES WER E BEING RUN BY THE ASSESSEES WIFE SMT. SONAL DAVE AND NOT THE ASSESSEE. THEREF ORE THE ADDITIONS ON ACCOUNT OF INCOME FROM COACHING CLASS IN THE HANDS OF THE ASSESSEE FOR ALL THE YEARS UNDER APPEAL WERE DELETED. HE HAS FURNISHED BEFORE US THE COPY OF THE ITAT ORDER AS WELL AS THE ORDER OF THE APPEAL EFFEC T GIVEN BY THE AO IN WHICH INCOME FROM COACHING CLASS IS DELETED FROM THE ASSE SSEES HAND. IN VIEW OF THE ABOVE ONCE THE ADDITION ITSELF HAS BEEN DELETED T HE PENALTY BASED UPON SUCH ADDITION CANNOT SURVIVE. ACCORDINGLY WE CANCEL TH E PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE ACT BY THE AO IN ALL FOUR YEARS UNDER APPEAL. 4. IN THE RESULT THE ASSESSEES APPEALS ARE ALLOWE D. ORDER PRONOUNCED IN OPEN COURT THE DATE MENTIONED O N THE FIRST PAGE OF THIS ORDER. SD/- SD/- ( %&' ( %&' ( %&' ( %&' ( /BHAVNESH SAINI ) ) ) ) ) /JUDICIAL MEMBER ( . .. . . .. . G.D. AGARWAL) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER DR/AR ITAT AHMEDABAD 1. DATE OF DICTATION : 06-09-2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER. : 07-09-2011 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S :