THE ASSISTANT COMMR. OF INCOME TAX, MORBI CIRCLE, RAJKOT-GUJARAT vs. M/S VARMORA GRANITO P. LTD., WANKANER

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ITA 265/RJT/2016Status: DisposedITAT Rajkot28 February 2020AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the quantum orders, which formed the basis for the penalty proceedings, had been deleted. Consequently, the penalty appeals became infructuous.

What were the facts?

The appeals were filed against orders under section 271(1)(c) for A.Ys. 2007-08 and 2008-09. The assessee's representative submitted that the quantum addition orders had been deleted by the ITAT in previous related appeals.

What were the issues?

Whether penalty under section 271(1)(c) can be sustained when the underlying quantum addition has been deleted by the appellate tribunal.

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, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED&

Consolidated Appeals (2)

ITA 265/Rjt/2016AY 2007-08
ITA 266/Rjt/2016AY 2008-09
Hearing: 27/02/2020Pronounced: 28/02/2020

O R D E R PER BENCH: Both the appeals relate to the order under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as “the act”) for A.Ys. 2007-08 & 2008-09 respectively.

2.

At the time of hearing of the instant appeal the Ld. Advocate appearing for the assessee submitted before us that the quantum order has ITA Nos.265 & 266/RJT/2016 A.Ys.2007-08 & 2008-09 - 2 - been deleted by the ITAT by its combined order dated 10.08.2018 in for A.Y. 2008-09 and combined order dated 16.01.2018 in ITA Nos. 122 to 124/Rjt/2013 for A.Ys. 2005-06 to 2007-08, ITA Nos. 166 to 168/Rjt/2013 for A.Ys. 2005-06 to 2007-08, ITA Nos. 110 to 112/Rjt/2013 for A.Ys. 2005-06 to 2007-08 & ITA Nos. 147 to 149/Rjt/2013 for A.Ys. 2005-06 to 2007-08 which has been gone through by us.

1.

In that view of the matter the instant appeals are become infructuous. Thus, the appeals are dismissed as infructuous.

3.

In the combined results, both the appeals are dismissed as infructuous. This Order pronounced in Open Court on 28/02/2020

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