The ACIT, Central Circle II, RAJKOT-GUJARAT v. Shri Samat A Jariya, Morbi

ITSSA 73/RJT/2010 | 2003-2004
Pronouncement Date: 30-09-2011 | Result: Dismissed

Appeal Details

RSA Number 7324916 RSA 2010
Assessee PAN AJAPJ7072Q
Bench Rajkot
Appeal Number ITSSA 73/RJT/2010
Duration Of Justice 9 month(s) 10 day(s)
Appellant The ACIT, Central Circle II, RAJKOT-GUJARAT
Respondent Shri Samat A Jariya, Morbi
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 30-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 30-09-2011
Date Of Final Hearing 26-09-2011
Next Hearing Date 26-09-2011
Assessment Year 2003-2004
Appeal Filed On 20-12-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI D.K. TYAGI (JUDICIAL MEMBER) AND SHRI A .L. GEHLOT (AM) I.T.A. NO.71 72 & 73/RJT/2010 (ASSESSMENT YEARS 2001-02 2002-03 & 2003-04) THE ACIT CENT.CIR.2 VS SHRI SAMAT A JARIYA RAJKOT SHRI RAVECHI KRUPA OPP. INDIAN BANK JAIL ROAD MORVI PAN : AJAPJ7072Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI YOGESH PANDE RESPONDENT BY: SHRI JC RANPURA DATE OF HEARING : 26-09-2011 DATE OF PRONOUNCEMENT : 30-09-2011 O R D E R PER D.K. TYAGI JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A)-IV AHMEDABAD DATED 04-10-2010 AND PERTAINS TO ASSESSME NT YEARS 2001-02 2002-03 & 2005-06. 2. THE EFFECTIVE GROUND RAISED IN THE APPEAL IS THA T THE CIT(A) ERRED IN LAW AND ON FACTS IN DELETING PENALTY LEVIED U/S 271 (1)(C) OF THE ACT RESPECT OF INCOME DISCLOSED IN THE RETURN FILED U/S 153A OF THE ACT. ITA NO.71/RJT/2010 2 3. THE UNDISPUTED FACTS OF THE CASE ARE THAT THERE WAS SEARCH IN THE PREMISES OF THE ASSESSEE ON 27-09-2006. CONSEQUENT TO THAT IN RESPONSE TO NOTICES ISSUED U/S 153A OF THE ACT THE ASSESSEE DISCLOSED VOLUNTARILY ADDITIONAL INCOMES OF RS.80 000 RS.4 10 000 AND RS .5 00 000 FOR THE ASSESSMENT YEARS 2001-02 2002-03 AND 2005-06 RESPE CTIVELY. THE ASSESSING OFFICER IMPOSED PENALTY ON THESE INCOMES DISCLOSED VOLUNTARILY IN THE RETURNS FILED IN RESPONSE TO NOTICE U/S 153A OF THE ACT. ON APPEALS THE CIT(A) DELETED THE PENALTIES BY RELYING UPON TH E ORDER OF THE TRIBUNAL RAJKOT BENCH IN THE CASE OF BALAJI MLULTIPLEX PVT LTD IN ITA NO.IT(SS) NO.64 AND 65/RJT/2009. 4. THE LD.REPRESENTATIVE OF THE ASSESSEE AT THE OU TSET HAS SUBMITTED THAT THE ITAT RAJKOT BENCH IN THE CASE OF SHRI SHA NTILAL JERAMBHAI MAHESWARI IN IT(SS)A NO.69/RJT/2009 ORDER DATED 03 RD JUNE 2011 AND IN THE CASE OF SHRI SUKLA NEHAL CHIMANLAL IN IT(SS)A. NO.60 61 62&63/RJT/2009 ORDER DATED 17 TH JUNE 2011 UNDER IDENTICAL SET OF FACTS AND CIRCUMSTANCES HAS HELD THAT SINCE THE ASSESSEE HAS DISCLOSED THE ADDITIONAL INCOME IN THE RETURN FILED CONSEQUENT TO NOTICE U/S 153A OF THE ACT THERE CANNOT BE ANY LEVY OF PENALTY . THOUGH THE LD.DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED TO THE PROPOSITION MADE OUT BY THE LD.COUNSEL FOR THE ASSESSEE HAS PLACED HIS RE LIANCE ON THE ORDERS OF THE ASSESSING OFFICER. ITA NO.71/RJT/2010 3 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E ALSO GONE THROUGH THE MATERIAL PLACED BEFORE US. WE FIND THA T THE TRIBUNAL WHILE DELETING THE IMPUGNED PENALTIES UNDER IDENTICAL SET OF FACTS AND CIRCUMSTANCES HAS OBSERVED AS BELOW: ADMITTEDLY THE ASSESSING OFFICER ACCEPTED THE RETU RNS FILED BY THE ASSESSEE WITHOUT ANY FURTHER ADDITION. THE FAC T REMAINS THAT THE ASSESSEE HAS DISCLOSED ALL THE INCOME IN T HE RETURNS FILED CONSEQUENT TO THE NOTICES ISSUED U/S 153C OF THE ACT. ONCE THE RETURNS WERE FILED U/S 153C ALL PENDING P ROCEEDINGS FOR THOSE ASSESSMENT YEARS STAND ABATED AND THEREFO RE THE INCOME HAS TO BE COMPUTED ONLY ON THE BASIS OF THE RETURNS FILED BY THE ASSESSEE IN RESPONSE TO NOTICES ISSUED U/S 153A / 153C OF THE ACT. ON IDENTICAL SET OF FACTS THIS TR IBUNAL BY FOLLOWING ITS EARLIER ORDER IN ITA NO.68/RJT/2009 C ONFIRMED THE IDENTICAL ORDER OF CIT(A) IN THE CASE OF SHRI SHANT ILAL JERAMBHAI MAHESWARI IT(SS)A NO. 69/RJT/2009 ORDER DATED 03 RD JUNE 2011. IN THIS CASE ALSO THE ASSESSEE HAS DI SCLOSED TE INCOME FOR ALL THE ASSESSMENT YEARS UNDER CONSID ERATION CONSEQUENT TO THE SEARCH OPERATION AND NO FURTHER A DDITION WAS MADE BY THE ASSESSING OFFICER. THE RETURN IF ANY PENDING ON THE DATE OF SEARCH SHALL STAND ABATED AND THERE FORE IN OUR OPINION THE CIT(A) HAS RIGHTLY DELETED THE PENALTY . WE DO NOT FIND ANY INFIRMITY IN THE ORDERS OF THE LOWER AUTHO RITY. ACCORDINGLY WE CONFIRM THEM. 6. THEREFORE THE FACTS AND CIRCUMSTANCES BEING IDE NTICAL TO THE ABOVE DECISION OF THE TRIBUNAL BEING CONSISTENT WITH THE EARLIER ORDER OF THE ITA NO.71/RJT/2010 4 TRIBUNAL WE HOLD THAT THE CIT(A) HAS RIGHTLY DELET ED THE PENALTY LEVIED U/S 271(1)(C) OF THE ACT FOR ALL THE ASSESSMENT YEARS U NDER CONSIDERATION. WE HEREBY UPHOLD HIS ORDER. 7. IN THE RESULT APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30-09-2011. SD/- SD/- (A.L. GEHLOT) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 30 TH SEPTEMBER 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-IV AHMEDABAD 4. THE CIT CENTRAL-II AHMEDABAD 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT