{"id":101436,"date":"2011-03-29T00:00:00","date_gmt":"2011-03-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-29-march-2011"},"modified":"2017-03-02T02:01:52","modified_gmt":"2017-03-01T20:31:52","slug":"commissioner-vs-in-on-29-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-29-march-2011","title":{"rendered":"Commissioner vs In on 29 March, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs In on 29 March, 2011<\/div>\n
Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1845\/2009\t 4\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1845 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nPANCHRATNA\nREMEDIES INDIA LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, MRS MAUNA M BHATT\nfor\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\nDate\n: 29\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n
1.\t\tIn
\nthe present tax appeal, the department, being aggrieved by the order
\nof the ITAT, dated 18.12.2008, has sought to challenge the same, by
\nproposing following question for our consideration:\n<\/p>\n
”  Whether the
\nAppellate Tribunal is right in law and on facts in canceling the
\npenalty levied u\/s.271(1)(c) of the I.T. Act?”\n<\/p>\n
2.\t\tThe
\nonly issue that is required to be addressed by this Court is, as to
\nwhether the additions made under Section-68 of the Income Tax Act,
\n1961, would attract levying of penalty under Section-271(1)(c) of the
\nAct, if otherwise, there are no ingredients of furnishing inaccurate
\nparticulars or concealment of any material, on the part of the
\nassessee.\n<\/p>\n
3.\t\tTo
\nbriefly state the facts, the assessing officer, in the case of
\npresent respondent, assessee, had levied the penalty to the tune of
\nRs.5,31,571\/-, following certain additions in the assessment. The
\nassessee when challenged these additions, the CIT Appeals, though,
\nconfirmed the additions, but on the penalty part, it had deleted the
\nsame in respect of disallowances on the ground of difference in bank
\nbalance and resultantly the penalty was reduced to Rs.2,18,500\/-.
\nBoth the assessee and the department preferred appeals against this
\norder of CIT Appeals before the Appellate Tribunal, who  rejected the
\nappeal of the revenue and allowed that of the assessee, by deleting
\nthe entire penalty levied.\n<\/p>\n
4.\t\tWe
\nhave heard learned Counsel, Mr. Manish Bhatt, for the department, who
\nhas taken us through the entire record and made extensive submissions
\non both the cross-appeals preferred and adjudicated by the Tribunal.
\nOn considering carefully, the material before this Court and also, on
\ngiving thoughtful consideration to the submissions, this Court sees
\nno error in the order of the Tribunal, which has essentially based
\nits reasonings on the factual findings of the CIT Appeals, by
\nelaborately reproducing its order. However, as regards addition under
\nSection-68 of the Act, it has held as follows:\n<\/p>\n
“20.  As
\nregards addition u\/s 68 of the Act, the addition has been confirmed
\nby the Tribunal.  However, we find that though the assessee could not
\nfile confirmation of the cash creditors, the assessee file
\nconfirmation of the cash  creditors, the assessee file corroborative
\nevidence in support of his claim that the credit is genuine.  There
\nis no direct credit by the assessee by receiving money.  One of the
\nassociate concerns of the earlier Director of M\/s Nehdeep Finance
\nmade payment to M\/s Vijay Agencies and Magnus Pharma.  Therefore, the
\nassessee debited the amount of M\/s Vijay Agencies and credited the
\nsame to the account of M\/s Nehdeep Finance. The assessee filed
\nconfirmation from these two concerns.  The assessee also gave reasons
\nwhy direct confirmation from M\/s Nehdip Finance could not be filed.
\nSince the concern belonging to erstwhile Director is also absconding,
\nthe confirmation could not be filed.  However, corroborative evidence
\nwas file.  Thus, to the extent possible the onus was discharged by
\nthe assessee.  Though, this may result into addition u\/s 68 of the
\nAct, he same cannot be held that the assessee has furnished
\ninaccurate particulars of income so as to levy penalty U\/s 271(1)(c)
\nof the Act. As per Explanation (1) of Section 271(1)(c) of the Act
\neach and every addition cannot  result into levy of penalty.  Penalty
\ncan be levied only qua those additions where the assess either fails
\nto offer explanation or the explanation offered is found to be false.
\n Since in the present case the assessee always offered explanation
\nand also substantiate the claim, the Assessing Officer never found
\nthe explanation to be false. In that circumstances, penalty in
\nrespect of the addition of Rs.5,000\/- is not leviable.”\n<\/p>\n
5.\t\tThe
\nTribunal did not find any false explanation on the part of the
\nassessee, when he was called to explain the additions made in the
\nassessment nor did it found that there was any attempt, on the part
\nof the assessee of not furnishing accurate particulars of income. In
\nabsence of  any concealment and for the reasons mentioned herein
\nabove, it has when passed the order of deletion of order of penalty,
\nthe same requires to be sustained.\n<\/p>\n
6.\t\tNo
\nquestion of law having arisen before this Court, this appeal deserves
\nto be dismissed and is DISMISSED, accordingly.\n<\/p>\n
(AKIL
\nKURESHI,J.)<\/p>\n
(Ms.\n<\/p>\n
SONIA GOKANI,J.)<\/p>\n
Umesh\/<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs In on 29 March, 2011 Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/1845\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1845 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III – Appellant(s) Versus PANCHRATNA REMEDIES INDIA LTD – Opponent(s) ========================================================= Appearance […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-101436","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs In on 29 March, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-in-on-29-march-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs In on 29 March, 2011 - 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