THE DCIT, CIRCLE-1, AHMEDABAD vs. M/S. AMOL DICALITE LTD., AHMEDABAD

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ITA 1324/AHD/2015Status: DisposedITAT Ahmedabad18 December 2017AY 2008-092 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the penalty issue back to the Assessing Officer for fresh adjudication. This was done because the quantum issue of commission disallowance had been remitted back to the AO for fresh adjudication.

What were the facts?

The Revenue appealed against the deletion of a penalty imposed on the assessee for commission disallowance. The CIT(A) had deleted the penalty, which was imposed under Section 271(1)(c).

What were the issues?

Whether the penalty imposed under Section 271(1)(c) can be sustained when the underlying quantum issue is remitted for fresh adjudication. The validity of the penalty in light of the remitted quantum proceedings.

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, AHMEDABAD “D” BENCH AHMEDABAD

Hearing: 08.12.2017Pronounced: 18.12.2017

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH AHMEDABAD

BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No. 1324/Ahd/2015 WITH CO No. 107/Ahd/2015 (Assessment Year: 2008-09) DCIT, Cir. 1(1)(1), ‘A’ Wing, Room No. 309, 3rd Floor, Pratyaksha Kar Bhavan, Ambawadi, Ahmedabad-380015 Appellant Vs. M/s. Amol Dicalite Ltd., 301, Akshay, 53 Shrimali Society, Navrangpura, Ahmedabad 380009 Respondent/Cross Objector PAN: AABCA2807K

राज�व क� ओर से/By Revenue : Shri Roopchand, Sr. D.R. आवेदक क� ओर से/By Assessee : Written Submission सुनवाई क� तार�ख/Date of Hearing : 08.12.2017 घोषणा क� तार�ख/Date of Pronouncement : 18.12.2017

ORDER PER S. S. GODARA, JUDICIAL MEMBER

This Revenue’s appeal and assessee’s cross objection for assessment year 2008-09 emanate from the CIT(A)-1, Ahmedabad’s order dated 23.02.2015 in case no. CIT(A)-VI/DCIT.Cir.1/117/2013-14, deleting penalty of Rs.45,49,295/- as imposed in order dated 18.03.2013 pertaining to quantum issue of commission disallowance of Rs.1,26,63,364/-, in proceedings u/s. 271(1)(c) of the Income Tax Act, 1961; in short “the Act”.

ITA No. 1324/Ahd/15 with CO No. 107/Ahd/15 [DCIT vs. M/s. Amol Dicalite Ltd.] A.Y. 2008-09 - 2 -

2.

Case called twice. None appears at assessee’s behest. It has placed on record its written submission dated 28.10.2017 along with this tribunal’s quantum order in ITA No.3103/Ahd/2011 dated 17.10.2014 remitting the said commission issue back to the Assessing Officer for afresh adjudication. It therefore pleads that the Revenue’s instant penalty appeal must also follow the suit. Learned Departmental Representative does not dispute all these legal developments. We therefore restore the instant penalty issue as well back to the Assessing Officer for afresh adjudication after finalizing consequential quantum proceedings. The assessee’s cross objection supporting the CIT(A)’s order is accordingly rendered infructuous.

3.

The Revenue’s appeal ITA No.1324/Ahd.2015 is accepted for statistical purposes whereas assessee’s CO No.107/Ahd/2015 is dismissed as rendered infructuous. Ordered accordingly.

[Pronounced in the open Court on this the 18th day of December, 2017.]

Sd/- Sd/- (PRADIP KUMAR KEDIA) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 18/12/2017 True Copy S.K.SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

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