DUSHYANT SISOUDIYA,AHMEDABAD vs. ITO, WARD-5(1)(1), AHMEDABAD

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ITA 2355/AHD/2017Status: DisposedITAT Ahmedabad07 May 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to adjudicate the grounds of appeal on merits. Therefore, the matter was remitted back to the Assessing Officer for a fresh adjudication with a speaking order and an opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) against a penalty order was dismissed ex-parte without proper consideration of the grounds of appeal. The assessee argued that the income was offered for tax and tax was paid, thus no concealment occurred.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the grounds of appeal on merits, and whether penalty under Section 271(1)(c) is leviable when income was offered for tax and tax paid.

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, “SMC” BENCH, AHMEDABAD

Before: Shri Pramod Kumar]

SMC-ITA No. 2355/Ahd/2017 Dushyant Sisoudiya Vs. ITO Assessment year: 2011-12 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [ Before Shri Pramod Kumar, Vice President ] ITA No. 2355/Ahd/2017 Assessment Year : 2011-12

Dushyant Sisoudiya ......…………......Appellant 206, Hemkoot Building, B/h. LIC Building, Nr. Gandhigram Railway Station, Ashram Road Ahmedabad - 380009 [PAN: AISPS 0986 P] Vs. Income-Tax Officer .......................Respondent Ward 5(1)(1), Ahmedabad Appearances by: Pamil Shah for the appellant Jaya Chaudhary for the respondent Date of concluding the hearing : 25.02.2019 Date of pronouncing the order : 07.05.2019 O R D E R

1.

This appeal is directed against learned CIT(A)’s ex-parte order dated 24.08.2017 for the assessment year 2011-12

2.

Grievances of the assessee appellant are as follows;-

“1. The Id CIT(A) has erred in law in dismissing the appeal of the appellant against penalty order U/s 271(1)(c) without giving proper opportunity of hearing and therefore bad in law and illegal and therefore this order itself be held as bad in law and be quashed.

2.

The learned CTT(A) has erred in dismissing the appeal without considering the fact that the income in question was offered for tax during the course of assessment and tax due was paid on it and therefore there is no question of concealment or furnishing of inaccurate particulars of income

3.

The Ld CIT(A) and Id A.O has erred in confirming/levying penalty on the amount of income (salary income of Rs.9,35,458/- and interest income of Rs.3,620/-) which was already offered for taxation while filing revised return of income and tax on It was already paid at the time of filing revised return of income. In the circumstances, it cannot be said that appellant has concealed

SMC-ITA No. 2355/Ahd/2017 Dushyant Sisoudiya Vs. ITO Assessment year: 2011-12 Page 2 of 3 his income. Therefore levy of penalty on this income is illegal and therefore requires to be deleted.”

3.

To adjudicate on this appeal, it is sufficient to take note of the fact that rather than dealing with very specific grounds of appeal before the CIT(A), he has dismissed the appeal rather summarily by observing that “for the detailed reasoning in paras 1 to 5 of the penalty order, impugned penalty was levied”, that “the AO’s observations in the penalty order remain uncountrovered” and that “considering the above, no interference is called for”. There is not even whisper of a discussion about the grounds of appeal. The assessee is aggrieved and is in appeal before us.

4.

I have heard the rival submissions, perused the material on record and duly considered facts of the case in the light of the applicable legal position.

5.

In my considered view, irrespective of whether the appellant appears before the CIT(A) or not, the grounds of appeal raised by the appellant are required to be disposed of on merits. That exercise has clearly not been done in this case.

6.

In view of the above discussions and bearing in mind entirety of the case, I remit the matter to the file of the Assessing Officer for adjudication on merits by way of a speaking order and after giving yet another opportunity of hearing to the assessee. Ordered, accordingly.

7.

In the result, the appeal is allowed for statistical purposes. Pronounced in the open court today on the 7th May, 2019.

Sd/-

Pramod Kumar (Vice President) Ahmedabad, the 7th day of May, 2019 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File

By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad

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