JYOTIBEN V. MANDALI, L/R OF LATE SHRI VIJAY M. MANDALI,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD- 5(1), RAJKOT-GUJARAT

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ITA 188/RJT/2014Status: DisposedITAT Rajkot19 November 2019AY 2004-052 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the quantum addition, which formed the basis for the penalty, had been deleted in the related quantum appeal. Therefore, the penalty order was rendered infructuous.

What were the facts?

The assessee's appeal was against an order levying penalty under section 271(1)(c) for AY 2004-05. The penalty was levied consequent to an addition made in the quantum appeal.

What were the issues?

Whether a penalty order survives when the underlying addition on which it was based has been deleted in the quantum appeal.

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&

For Respondent: Shri S. N. Kabra, Sr. D.R
Hearing: 16.10.2019

PER Ms. MADHUMITA ROY – JUDICIAL MEMBER:

The instant appeal filed by the assessee is directed against the order dated 02.01.2014 passed by the Commissioner of Income Tax (Appeals) - IV, Rajkot arising out of the order dated 29.02.2012 passed by the ITO, Ward – 5(1), Rajkot under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2004-05. 2. At the outset, we note that, the impugned appeal emanating from the quantum appeal bearing ITA No. 220/Rjt/2011 has been relied by the Co-ordinate Bench. Once the Jyotiben V. Mandali vs. ITO Asst.Year – 2004-05

quantum addition has been deleted, the penalty against such addition does not survive, hence penalty order, impugned before us, become infructuous, thus, dismissed.

3.

In the result the appeal filed by the assessee is dismissed. This Order pronounced in Open Court on 19/11/2019 ( Ms. MADHUMITA ROY ) JUDICIAL MEMBER Ahmedabad; Dated 19/11/2019 TANMAY, Sr.PS

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) – IV, Rajkot.

5.

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण,राजोकट/DR,ITAT, Rajkot 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER, स"या"पत ""त //// उप/सहायक पंजीकार (Dy./Asstt.

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