JOHNSON CONTROLS-HITACHI AIR CONDITIONING INDIA LTD,AHMEDABAD vs. THE ACIT, CIRCLE-2(1)(1), AHMEDABAD

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ITA 2012/AHD/2018Status: DisposedITAT Ahmedabad19 February 2020AY 2007-082 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 held that since the quantum appeal was allowed, the penalty appeal arising from the same proceedings had become infructuous. Therefore, the penalty appeal was dismissed as infructuous.

What were the facts?

The assessee's appeal is against a penalty order under section 271(1)(c) for AY 2007-08. The quantum appeal related to the same assessment year had previously been allowed by the Tribunal.

What were the issues?

Whether a penalty appeal becomes infructuous when the underlying quantum appeal is allowed.

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, “B” BENCH, AHMEDABAD

Before: SHRI AMARJIT SINGH&

For Appellant: Ms. Urvashi Sodhan, AR
For Respondent: Shri Vidyut Trivedi, Sr. D.R
Hearing: 18.02.2020

Appellant by : Ms. Urvashi Sodhan, AR Respondent by : Shri Vidyut Trivedi, Sr. D.R. Date of Hearing 18.02.2020 19.02.2020 Date of 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 19.07.2018 passed by the Commissioner of Income Tax (Appeals) – 2, Ahmedabad arising out of the penalty order dated 31.03.2017 passed by the ACIT, Circle-2(1)(1), Ahmedabad under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2007-08.

2.

At the time of the of the instant appeal the Ld. Advocate appearing for the assessee submitted before us that the quantum appeal has been Johnsin Controls Hitachi Air Conditioning India Ltd. vs. ACIT Asst.Year –2007-08 - 2 - allowed by the Ld. Tribunal by and under its order dated 02.11.2018 in A.Y. 2007-08; a copy whereof has also been submitted before us. Since quantum appeal has been allowed the penalty appeal arising out of same assessment proceeding as become infructuous as also submitted by the Ld. AR which has not been controverted by the Ld. DR.

3.

Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case particularly the fact that the quantum appeal has been allowed by the Ld. Co-ordinate Bench in for A.Y. 2007-08, we find that the instant penalty appeal has become infructuous and hence dismissed as infructuous.

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