The ITO, Ward -3, Mehsana v. Shri Ganpatrao Bhavkana Patil, Mehsana

ITA 99/AHD/2007 | 2000-2001
Pronouncement Date: 05-03-2010 | Result: Dismissed

Appeal Details

RSA Number 9920514 RSA 2007
Assessee PAN AABHP5214J
Bench Ahmedabad
Appeal Number ITA 99/AHD/2007
Duration Of Justice 3 year(s) 2 month(s)
Appellant The ITO, Ward -3, Mehsana
Respondent Shri Ganpatrao Bhavkana Patil, Mehsana
Appeal Type Income Tax Appeal
Pronouncement Date 05-03-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 05-03-2010
Date Of Final Hearing 03-03-2010
Next Hearing Date 03-03-2010
Assessment Year 2000-2001
Appeal Filed On 05-01-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI JM AND N. S. SAINI AM) ITA NO.99/AHD/2007 A. Y.: 2000-01 THE INCOME TAX OFFICER WARD-3 MEHSANA APOLLO ENCLAVE 2 ND FLOOR OPP. JAIN TEMPLE HIGHWAY MEHSANA 384 002 VS GANPATRAO B. PATIL HUF C/O. BRISK SURGICAL COTTON INDUSTRIES 62 GIDC KALOL PA NO. AABHP 5214 J (APPELLANT) (RESPONDENT) APPELLANT BY SHRI C. K. MISHRA DR RESPONDENT BY SHRI S. N. DIVATIA AR O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-XXI AHMEDABAD DATED 17-10-2006 FOR ASSESSMENT YEAR 2000-01 CHALLENGING THE CANCELLATI ON OF PENALTY U/S 271 (1) (C) OF THE INCOME TAX ACT. 2. THE AO FOUND THAT RS.7 00 000/- WAS INTRODUCED B Y THE ASSESSEE IN HIS CAPITAL ACCOUNT WITH THE FIRM M/S. BRISK COT TON SURGICAL INDUSTRIES. ADDITION OF RS.7 00 000/- WAS ACCORDING LY MADE TREATING THE SAME AS UNDISCLOSED INCOME OF THE ASSESSEE. THE LEA RNED CIT(A) CONFIRMED THE ADDITION. THE AO VIDE SEPARATE ORDER IMPOSED PENALTY U/S 271(1) ( C ) OF THE IT ACT. THE LEARNED CIT(A) NOTE D THAT THE AO HAS NOT PROVIDED ANY MATERIAL ON RECORD TO PROVE THAT THE A SSESSEE HAD COMMITTED ANY DEFAULT FOR WHICH PENALTY HAS TO BE I MPOSED. PENALTY WAS ACCORDINGLY CANCELLED. 3. THE LEARNED COUNSEL OF THE ASSESSEE AT THE OUTSE T SUBMITTED THAT ITAT AHMEDABAD BENCH IN THE CASE OF THE ASSESSEE IN ITA ITA NO.99/AHD/2007 GANPATRAO B. PATIL HUF 2 NO.12/AHD/2005 FOR ASSESSMENT YEAR 2000-01 DELETED THE ADDITION OF RS.7 00 000/- ON MERIT VIDE ORDER DATED 11-09-2008. COPY OF THE ORDER IS FILED ON RECORD. THE LEARNED DR DID NOT DISPUTE THI S FACT. 4. CONSIDERING THE ABOVE WE ARE OF THE VIEW THAT S INCE THE BASIS OF IMPOSITION OF THE PENALTY ITSELF HAS GONE BECAUSE O F ULTIMATE DELETION OF THE ADDITION ON MERIT BY THE TRIBUNAL NOTHING IS L EFT FOR THE REVENUE TO CHALLENGE THE PENALTY U/S 271 (1) ( C ) OF THE IT A CT. THERE IS NO MERIT IN THE DEPARTMENTAL APPEAL. THE SAME IS ACCORDINGLY DI SMISSED. 5. AS A RESULT THE DEPARTMENTAL APPEAL IS DISMISSE D. ORDER PRONOUNCED ON 05-03-2010 SD/- SD/- (N. S. SAINI) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 05-03-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR ITAT AHMEDABAD