MAYANKKUMAR NATVARLAL SONI,BHAVNAGAR vs. DCIT, CIRCLE-2, BHAVNAGAR

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ITA 2338/AHD/2018Status: DisposedITAT Ahmedabad20 February 2020AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that since the quantum of addition was deleted, the penalty arising from those assessment proceedings had indeed become infructuous. Therefore, the appeal was dismissed.

What were the facts?

The assessee's appeal was against a penalty order under Section 271(1)(c). The assessee argued that the penalty had become infructuous because the quantum of addition, on which the penalty was based, had been deleted by a co-ordinate bench.

What were the issues?

Whether a penalty under Section 271(1)(c) becomes infructuous if the underlying addition is deleted by a higher appellate authority.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Respondent: Shri L. P. Jain, Sr. D.R

सुनवाई क� तार�ख / Date of 04/02/2020 Hearing घोषणा क� तार�ख /Date of 20/02/2020 Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal at the instance of the assessee is directed against the order dated 26.09.2018 passed by the Commissioner of Income Tax (Appeals) – 6, Ahmedabad arising out of the order dated 12.03.2018 passed by the learned DCIT, Circle-2, Bhavnagar under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2011-12.

2.

The matter has come up for fixing the date of early hearing before us. However, at the time of hearing of the matter, the learned counsel appearing for the assessee submitted

Mayankkumar N. Soni vs. DCIT Asst.Year –2011-12 - 2 – that the quantum of addition has been deleted by the co-ordinate bench in hence, penalty has become infructuous. A copy of the said order dated 05.09.2019 passed by the co-ordinate bench has also been provided by the learned AR.

3.

The learned DR, however, has not raised any serious objection to that of the contentions made by the learned AR.

4.

Having heard the respective parties and having regard the facts and circumstances of the case, particularly, upon perusal of the order passed by the co-ordinate bench in we find that since the quantum of addition has been deleted by this co- ordinate bench, penalty out of the said assessment proceedings becomes infructuous and hence, the appeal is dismissed as infructuous.

5.

In the result, assessee’s appeal is disposed of.

This Order pronounced in Open Court on 20/02/2020 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/02/2020 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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