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Income Tax Appellate Tribunal, SURAT– BENCH ‘SURAT
Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH
आयकर अपील�य अ�धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL SURAT– BENCH ‘SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA.No.1890/Ahd/2012 �नधा�रण वष�/ Asstt. Year: 2003-04 ITO, Ward-9(2) Vs. Smt.Geeta Rameshchandra Gandhi Room NO.421, Surat. Gandhi Colony A.K. Road, Surat PAN : ABLPG 2529 G अपीलाथ�/ (Appellant) �� यथ�/ (Respondent) Revenue by : Smt.Smita Nair, Sr.DR Assessee by : Shri Jagasheth, CA
सुनवाई क� तार�ख/Date of Hearing : 13/11/2018 घोषणा क� तार�ख /Date of Pronouncement: 13/11/2018 आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: Revenue is in appeal before the Tribunal against order of ld.CIT(A)-V, Surat dated 5.6.2012 for the Asstt.Year 2003-04.
The grievance of the Revenue is that the ld.CIT(A) has erred in deleting penalty of Rs.46,78,196/- which was imposed by the AO under section 271(1)(c) of the Income Tax Act, 1961.
Brief facts of the case are that the assessee has filed her return of income on 17.10.2003 declaring total income at Rs.61,110/-. Assessment order was passed under section 143(3) on 24.3.2006 whereby the total income of the assessee was determined at Rs.1,49,54,750/- after making addition of
ITA No.1890/Ahd/2012 3
view that the ld.CIT(A) has rightly deleted penalty. We do not find any merit in this appeal of the Revenue. It is dismissed.
In the result, appeal of the Revenue is dismissed. Order pronounced in the Court on 13th November, 2018 at Surat.
Sd/- Sd/- (AMARJIT SINGH) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER