{"id":152017,"date":"2010-03-30T00:00:00","date_gmt":"2010-03-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-alkesh-k-patel-on-30-march-2010"},"modified":"2015-06-11T20:37:16","modified_gmt":"2015-06-11T15:07:16","slug":"the-commissioner-of-income-tax-vs-alkesh-k-patel-on-30-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-alkesh-k-patel-on-30-march-2010","title":{"rendered":"The Commissioner Of Income Tax vs Alkesh K. Patel on 30 March, 2010"},"content":{"rendered":"
Bombay High Court<\/div>\n
The Commissioner Of Income Tax vs Alkesh K. Patel on 30 March, 2010<\/div>\n
Bench: Dr. D.Y. Chandrachud, J.P. Devadhar<\/div>\n
                                                1\n\n                  IN THE HIGH COURT OF JUDICATURE AT BOMBAY\n                         ORDINARY ORIGINAL CIVIL JURISDICTION\n\n\n\n\n                                                                                    \n                                                            \n                          INCOME TAX APPEAL NO.24 OF 2007\n\n\n\n\n                                                           \n    The Commissioner of Income Tax -\n    Range 25, C11, Pratyakshakar Bhavan,\n    Bandra Kurla Complex, Mumbai - 51                                ......Appellant\n\n\n\n\n                                               \n                  V\/s.        \n     \n    Alkesh K. Patel\n    B-2\/401, Kamla Nagar,\n                             \n    M.G. Road, Kandivali (West),\n    Mumbai                                                           ......Respondent.\n           \n        \n\n\n\n    Mr.N.A. Kazi for the appellant.\n\n    Mr.Anil Mishra i\/by PKP Legal Solutions for the respondent.\n\n\n\n\n\n                                              CORAM : Dr.D.Y. Chandrachud &\n                                                        J.P. Devadhar, JJ.   \n<\/pre>\n
                                              DATE     : 30th March 2010.\n<\/p>\n
    ORAL JUDGMENT (Per Dr.D.Y. Chandrachud, J.)<\/p>\n
    1.            The appeal by the Revenue under Section 260A of the Income <\/p>\n
    Tax Act, 1960 arises  out of  an  order passed by the  Income Tax Appellate <\/p>\n
    Tribunal   on   28th  July   2006   for   assessment   year   1995-1996.     Though   the <\/p>\n
    appeal was admitted on two questions of law, the learned Counsel appearing <\/p>\n
                                                            ::: Downloaded on – 09\/06\/2013 15:46:31 :::<\/span>
\n                                                   2<\/span><\/p>\n
    on behalf of the Revenue and the learned Counsel appearing on behalf of the <\/p>\n
    assessee are agreed in stating before the Court that basically the following <\/p>\n
    question of law would be sufficient for the purposes of formulation :\n<\/p>\n
           “Whether on the facts and the circumstances of the case and in
\n           law, the learned CIT (A) and Tribunal were justified in deleting the  <\/p>\n
           penalty   of   Rs.10,08,400\/-     contravening   the   provisions   of
\n           explanation   (1)   to   section   271(1)(c)   of   the   Income   Tax   Act,
\n           without appreciating the facts brought on record by the Assessing
\n           Officer in his order dated 19-3-2003 ?<\/p>\n
    2.<\/p>\n
                   The assessee is a partner in a real estate firm by the name of <\/p>\n
    Dharti Estate.  According to the assessee, the aforesaid firm had advanced a <\/p>\n
    loan to Dharti Builders and Developers Private Limited in the amount of Rs.\n<\/p>\n
    3.45   crores,   against   which   the   company   had   advanced   a   sum   of   Rs.1.31 <\/p>\n
    crores to the assessee.   The assessee was a director and shareholder of the <\/p>\n
    company and held in excess of 25 per cent of the equity capital.  The assessee <\/p>\n
    filed   a   return   of   income   on   31st  March   1997   declaring   an   income   of   Rs.\n<\/p>\n
    4,14,270\/-.  The return was processed under Section 143(1).  The assessment <\/p>\n
    was subsequently rectified by an order dated 5th February 1998.  A notice was <\/p>\n
    issued to the assessee under Section 148 on 28th March 2002, in pursuance of <\/p>\n
    which an order of assessment was passed under Section 143(3) read with <\/p>\n
    Section 147 on 19th March 2003.  By the order of the Assessing Officer, total <\/p>\n
    income   was   computed   at   Rs.30,12,440\/-   after   making   an   addition   of   Rs.\n<\/p>\n
    25,21,000\/-   on   account   of   deemed   dividend   under   Section   2(22)(e).     A <\/p>\n
    notice to show-cause was issued to the assessee for imposition of a penalty <\/p>\n
                                                                ::: Downloaded on – 09\/06\/2013 15:46:31 :::<\/span>
\n                                                    3<\/span><\/p>\n
    under  Section  271(1)(c).   The  Assessing Officer  imposed a penalty in the <\/p>\n
    amount   of   Rs.10,08,400\/-,   following   which   an   appeal   was   filed   by   the <\/p>\n
    assessee.  The Commissioner of Income Tax (Appeals) allowed the appeal and <\/p>\n
    ordered deletion of the  penalty.   The  Tribunal  confirmed the  order of the <\/p>\n
    Appellate Authority by its order dated 28th July 2006, which is impugned in <\/p>\n
    this appeal.\n<\/p>\n
    3.             The only ground which has weighed with the Tribunal in setting <\/p>\n
    aside  the  penalty  is  that prima  facie  it  appears  that  the  assessee  was  not <\/p>\n
    aware of the provisions contained in Section 2(22)(e) of the Income Tax Act, <\/p>\n
    1960 and in view of this the assessee has committed a bona fide mistake, <\/p>\n
    which   cannot   be   penalised   by   levy   of   a   penalty   under   Section   271(1)(c).\n<\/p>\n
    There   is   merit   in   the   submission   which   has   been   urged   on   behalf   of   the <\/p>\n
    Revenue that the ground that the assessee was not aware of the provisions of <\/p>\n
    Section 2(22)(e) can hardly be regarded as sufficient in itself to order the <\/p>\n
    deletion  of the  penalty in a case such as present, where the  assessee is a <\/p>\n
    partner in a partnership firm engaged in the business of real estate and was <\/p>\n
    also a major shareholder of a private limited company.     According to the <\/p>\n
    assessee, the partnership firm had advanced a loan of Rs.3.45 crores to the <\/p>\n
    private limited company and the company had in turn advanced a loan of Rs.\n<\/p>\n
    1.31 crores to the assessee.   The Assessing Officer had adverted to several <\/p>\n
    circumstances in para 9 of his order, which reads as follows :\n<\/p>\n
                                                                 ::: Downloaded on – 09\/06\/2013 15:46:31 :::<\/span>
\n                                                 4<\/span><\/p>\n
           “9.    —-\n<\/p><\/blockquote>\n
                  1)     The assessee has a substantial interest in the company.\n<\/p><\/blockquote>\n
                  2)     The company is a company in which public are not
\n                         substantially interested.\n<\/p><\/blockquote>\n
                  3)     The assessee is a major shareholder in the company.\n<\/p><\/blockquote>\n
                  4)     The   withdrawals   made   by   the   assessee   from   the
\n                         company amounted to grant of loan or advance by the
\n                         company to the shareholder since the assessee did not
\n                         have any credit balance with the said company at the  <\/p>\n
                         material time.\n<\/p><\/blockquote>\n
                  5)<\/p>\n
                         The company had sufficient accumulated profit.\n<\/p><\/blockquote>\n
                  6)     The credit balance of the firm was not debited at all  <\/p>\n
                         and the amounts are shown as outstanding as against
\n                         the Directors in the accounts of the company.\n<\/p><\/blockquote>\n
                  7)     The advances \/ loans received by the assessee during  <\/p>\n
                         the year 1994-95 i.e. Asstt. Year 1995-96 to the tune
\n                         of Rs.74,37,000\/- has been utilised by the assessee for  <\/p>\n
                         the   benefit   of   his   relatives,   wife,   children   and
\n                         associated   concerns   by   way   of   advance   \/   loans   and
\n                         investments in shares.”\n<\/p><\/blockquote>\n<\/blockquote>\n
    4.            The Commissioner of Income Tax (Appeals), while ordering the <\/p>\n
    deletion of the penalty accepted the contention of the assessee that he had <\/p>\n
    acted under a bona fide belief that all the loans and advances obtained from <\/p>\n
    the company were disclosed in the return of income and that the assessee <\/p>\n
    had already been subjected to the demand of tax as well as interest.  All the <\/p>\n
    circumstances, which have been relied upon in the order of the Assessing <\/p>\n
    Officer in the first instance and in Appeal by the Appellate Authority, ought to <\/p>\n
    have   been   but   have   not   been   evaluated   by   the   Tribunal.     In   these <\/p>\n
                                                              ::: Downloaded on – 09\/06\/2013 15:46:31 :::<\/span>
\n                                                    5<\/span><\/p>\n
    circumstances, since the Tribunal, as an Appellate Authority, ought to have <\/p>\n
    evaluated   all   the   material   facts   and   circumstances   before   arriving   at   a <\/p>\n
    decision as to whether the deletion of the penalty should or should not be <\/p>\n
    sustained, we are of the view that it would be appropriate to remand the <\/p>\n
    proceedings back to the Tribunal for a fresh decision.  Since we are inclined <\/p>\n
    to   remand   the   proceedings,   it   would   be   appropriate   to   set   aside   the <\/p>\n
    impugned order of the Tribunal, clarifying at the same time that this Court <\/p>\n
    has not expressed its opinion, one way or the other, on the merits of the rival <\/p>\n
    contentions.  To facilitate a fresh order being passed on remand, we set aside <\/p>\n
    the impugned order dated 28th July 2006 passed by the Tribunal and restore <\/p>\n
    Income Tax Appeal No.1462\/Mum\/2004 to the file of the Tribunal for a fresh <\/p>\n
    decision.\n<\/p>\n
    5.             In view of the aforesaid directions, it is not necessary for this <\/p>\n
    Court   for   the   purposes   of   this   appeal   to   answer   the   question   of   law   as <\/p>\n
    framed.  The appeal is accordingly disposed of.  There shall be no order as to <\/p>\n
    costs.\n<\/p>\n
                   (J.P. Devadhar, J.)                           (Dr.D.Y. Chandrachud, J.)\n\n\n\n\n                                                                 ::: Downloaded on - 09\/06\/2013 15:46:31 :::<\/span>\n <\/pre>\n","protected":false},"excerpt":{"rendered":"
Bombay High Court The Commissioner Of Income Tax vs Alkesh K. Patel on 30 March, 2010 Bench: Dr. D.Y. Chandrachud, J.P. Devadhar 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.24 OF 2007 The Commissioner of Income Tax – Range 25, C11, Pratyakshakar Bhavan, Bandra Kurla Complex, […]<\/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":[11,8],"tags":[],"class_list":["post-152017","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Alkesh K. 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