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2015 (11) TMI 1291 - ITAT AHMEDABAD

2015 (11) TMI 1291 - ITAT AHMEDABAD - TMI - Penalty u/s.271(1)(c) - Addition(s) made on account of unexplained household expenditure and undisclosed capital gain - CIT(A) deleted the penalty - Held that:- As in quantum proceeding the Tribunal was pleased to restore the appeals to the file of ld.CIT(A), thus these penalty appeals may also be restored back to the file of ld.CIT(A). We hereby set aside the order of the ld.CIT(A) and restore these appeals to the file of ld.CIT(A) for decision afresh .....

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come Tax(Appeals)-I, Ahmedabad [ CIT(A) in short] dated 28/06/2012 pertaining to Assessment Year (AY) 2006-07. Since in all these appeals grounds are identical, therefore these were heard together and are being disposed of by this consolidated order for the sake of convenience. The Assessees have raised the following common grounds, except quantum in appeal(s):- (Extracted from IT(ss)A No.448/Ahd/2012 - for AY 2006-07 - in the case of Smt.Anandiben M.Pael) i) The Ld.Commissioner of Income tax (A .....

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k to the file of the CIT(A) by the Hon ble ITAT iv) On the facts and circumstances of the case, the Ld.Commissioner of Income tax (A) ought to have upheld the order of the Assessing Officer. v) It is, therefore, prayed that the order of the Ld.Commissioner of Income tax (A) may be set-aside and that of the Assessing Officer be restored. 2. Briefly stated common facts are that the Assessing Officer (AO in short) in assessment order dated 28/12/200728/12/2007 initiated penalty proceeding on the ad .....

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bunal (ITAT D Bench Ahmedabad) in IT(ss)A Nos.100 to 107/Ahd/2010, for AY 2006-07 was pleased to restore the appeals to the file of ld.CIT(A). He has placed the decision of the Coordinate Bench rendered in IT(ss)A Nos.100 to 107/Ahd/2010 dated 07/06/2012. Therefore, he submitted that these penalty appeals may also be restored back to the file of ld.CIT(A). 3.1. The ld.CIT-DR has no objection to the proposition. 4. We have heard the rival submissions, perused the material available on record and .....

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