{"id":25648,"date":"2011-03-29T00:00:00","date_gmt":"2011-03-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-the-on-29-march-2011"},"modified":"2017-11-05T02:26:00","modified_gmt":"2017-11-04T20:56:00","slug":"commissioner-vs-the-on-29-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-the-on-29-march-2011","title":{"rendered":"Commissioner vs The on 29 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs The on 29 March, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   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\/2489\/2009\t 4\/ 4\tORDER \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. 2489 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nCADILA\nPHARMACEUTICALS 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<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>1.\t\tThe<br \/>\nrevenue in this Tax Appeal has challenged the order of the ITAT,<br \/>\ndated 05.06.2009, whereby it upheld the order of the CIT Appeals of<br \/>\ndeleting the penalty imposed on the respondent, assessee, seeking to<br \/>\nraise following questions of law:\n<\/p>\n<p>&#8221;  Whether the<br \/>\nAppellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT(A) in canceling the penalty of Rs.69,30,004\/-<br \/>\nlevied under section 271(1)(c) of the I.T. Act?&#8221;\n<\/p>\n<p>2.\t\tThe<br \/>\nassessment, in the case of the assessee, was finalized. Thereafter,<br \/>\ncertain additions were made by the Assessing Officer, and therefore,<br \/>\nhe had levied penalty under Section-271(1)(c) to the tune of<br \/>\nRs.69,30,004\/-. Being aggrieved by the same, the assessee carried the<br \/>\nsame before the CIT Appeals, which with its detail reasonings had<br \/>\nsought to delete the entire penalty. This was, further, carried in<br \/>\nappeal before the Appellate Tribunal, which dismissed the appeal of<br \/>\nthe revenue stating that there was no material to show that the claim<br \/>\nfor deduction \/ disallowance were not genuine.\n<\/p>\n<p>3.\t\tWe<br \/>\nhave heard, learned Counsel, Mr. Manish Bhatt, for the department,<br \/>\nwho has forcefully argued as to how the order of both the CIT Appeals<br \/>\nand that of the Appellate Tribunal are erroneous in deleting the<br \/>\norder of penalty, passed by the Assessing Officer. We have carefully<br \/>\nexamined the facts and papers presented before us as well as the<br \/>\nsubmissions made by the learned Counsel and attempted to scrutinize,<br \/>\nas to whether the order passed under Section-271(1)(c) of the Act is<br \/>\nsustainable or is bad in law and whether rightly set aside?\n<\/p>\n<p>4.\t\tThe<br \/>\norder of CIT Appeals is essentially based on the facts and the<br \/>\nrelevant discussion with regard to the imposition of the penalty<br \/>\nrevolves around the fact that some of the disallowances made by the<br \/>\nAssessing Officer, which could not be crystallized during the year<br \/>\ncould not be made basis for levying the penalty.  CIT Appeals was<br \/>\nalso guided by the fact that the assessee had fully disclosed the<br \/>\nfacts even with regard to the  claim of weightage deduction under<br \/>\nSection-35(2AB), on the basis of certificate of C.A..  The<br \/>\ndisallowance was only because the Government had held that the amount<br \/>\nwas not related to the in-house research.  The assessee, on his own<br \/>\nvolition, had filed the revised return, but, all the requisite<br \/>\ndetails were furnished at the time of the filing of the return, and<br \/>\ntherefore, it had, in terms, held that this was not the case of<br \/>\nfurnishing inaccurate particulars or having made the false claims.<br \/>\nThe Appellate Tribunal, of course, was concerned with levying of<br \/>\npenalty of Rs.69,30,004\/- and elaborately dealt with the facts of the<br \/>\ncase of the assessee.  The Tribunal was also guided by the fact that<br \/>\nat the time of filing of the return on 31.10.2001, the assessee could<br \/>\nnot have visualized that the claim for exemption under<br \/>\nSection-35(2AB) of Income Tax Act would not be approved for<br \/>\ndeduction, as the same was received on 02.01.2004.  It was also in<br \/>\nview of the fact that the assessee had also filed its return for the<br \/>\nyear 2001, itself, with the note appended that the approval of the<br \/>\nGovernment is still awaited. When no material having been brought on<br \/>\nrecord by the revenue that the explanation of the assessee was not<br \/>\nbona fide or false or that the expenditure claimed were bogus<br \/>\nin any manner, the Tribunal has rightly held that the same does not<br \/>\njustify the imposition of penalty.  In absence of any material to<br \/>\nshow that the assessee gave any fraudulent explanation or there was<br \/>\nabsence of bona fide conduct, on the part of the assessee.  We<br \/>\nare in broad agreement with the reasonings set out in the order of<br \/>\nthe Tribunal and there is no reason at least to interfere with the<br \/>\nconcurrent findings of both the authorities with  no question of law<br \/>\narising before this Court, this appeals deserves to be dismissed and<br \/>\nis DISMISSED, accordingly.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>SONIA GOKANI,J.)<\/p>\n<p>Umesh\/<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs The on 29 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/2489\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2489 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-I &#8211; Appellant(s) Versus CADILA PHARMACEUTICALS LTD &#8211; Opponent(s) ========================================================= Appearance : [&hellip;]<\/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-25648","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs The on 29 March, 2011 - Free Judgements of Supreme Court &amp; 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