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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
PER Ms. MADHUMITA ROY - JM:
The instant appeal filed by the assessee is directed against the order dated 13.10.2017 passed by the Commissioner of Income Tax (Appeals) - 7, Ahmedabad under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) arising out of the order dated 29.03.2016 passed by the ITO, Ward – 3(3)(7), Ahmedabad for the Assessment Year 2006-07.
The penalty proceeding was initiated out of the assessment order dated 31.01.2014 passed by the Learned AO. Appeal has been preferred by the assessee against the said penalty order dated 29.03.2016 before the first appellate authority who in turn confirmed such penalty passed by the Learned AO.
ITA No.2510/Ahd/2017 Shree Kantibhai Revabhai Prajapati Asst.Year –2006-07 - 2 - 3. At the time of hearing of the instant appeal, the Learned AO submitted before us that the Co-ordinate Bench by and under an order dated 07.09.2018 in IT(SS)A No.375/Ahd/2014 for A.Y. 2006-07 preferred by the assessee deleted the quantum order passed by the authorities below. Copy of the said order was handed over to us. In that view of the matter, since very basis of the penalty order being the addition made by the authorities below being deleted, the penalty order becomes infructuous. Hence, the appeal preferred by the assessee before us against such penalty order confirmed by the Learned CIT(A) is to be ordered as dismissed as infructuous. The Learned DR has not raised any objection to such factual aspect of the matter as contended by the Learned AR.
Having heard the respective parties, having regard to the facts and circumstances of the case we are of the view that since the quantum appeal has been allowed in favour of the assessee by deleting the addition made by the authorities below, the instant appeal arising out of the penalty order on the basis of such addition becomes infructuous and hence appeal is dismissed as infructuous.
In the result, assessee’s appeal is dismissed as infructuous. This Order pronounced in Open Court on 17/05/2019
Sd/- Sd/- ( WASEEM AHMED ) ( Ms. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 17/05/2019 Priti Yadav, Sr.PS
ITA No.2510/Ahd/2017 Shree Kantibhai Revabhai Prajapati Asst.Year –2006-07 - 3 -
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)-7, Ahmedabad. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 13.05.2019 (Dictation pages 3) 2. Date on which the typed draft is placed before the Dictating Member 15.05.2019 3. Other Member… 4. Date on which the approved draft comes to the Sr.P.S./P.S …15.05.2019 5. Date on which the fair order is placed before the Dictating Member for pronouncement… 6. Date on which the fair order comes back to the Sr.P.S./P.S……. 7. Date on which the file goes to the Bench Clerk………………… 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Despatch of the Order………………