Income Tax Appellate Tribunal - Pune
Late Kadir Usman Shaikh Legal Heir Smt. ... vs Income Tax Office , (Central) -Ii,, Pune on 8 September, 2022
आयकर अपीलीय अिधकरण "ए" ायपीठ पुणे म।
IN THE INCOME TAX APPELLATE TRIBUNAL "ABENCH,
PUNE
BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER
AND SHIR INTURI RAMA RAO, ACCOUNTANT MEMBER
आयकर अपीलसं. / ITA No.1116/PUN/2019
िनधारण वष / Assessment Year : 2006-07
Late Kadir Usman Shaikh, The Income Tax Officer,
Legal Hier: Smt.Bilks Kadir Vs Ward-8(4), Pune.
Shaikh,
Bunglow No.1, Vijay Nagar,
Vardhman Society, Lonavala,
Dist.Pune - 410401.
PAN: ABXPS 8262 Q
Revenue Assessee
Assessee by Shri Bhuvanesh Kankani & Paresh
Shingavi - AR
Revenue by Shri Ramnath P. Murkunde - DR
Date of hearing 07/09/2022
Date of pronouncement 08/09/2022
आदेश/ ORDER
Per S.S.Godara, JM:
These assessee's appeals for Assessment Year 2006-07 arises against the CIT(A), Pune-6's orders dated 17.05.2019 passed in case no.PN/CIT(A)-6/ITO W.8(4)/318/2014-15 in proceedings under section 271(1)(c) of the Income Tax Act, 1961 [in short "the Act"].
Heard both the parties. Case files perused.
2. It emerges at the outset that the appellant herein Smt.Bilkis Kadir Shaikh the legal heir of the diseased assessee Shri Kadir Usman Shaikh. She challenges correctness of both the learned lower ITA No.1116/PUN/2019 for A.Y.2006-07 [A] L/h.Smt.Bilkis K.Shaikh, Late Kadir U.Shaikh authorities action imposing section 271(1)(c) penalty of Rs.3,17,517/- pertaining to the estimation of profits derived from sale of land treated as business income followed by section 40A(3) disallowance made in the assessment order dated 31.12.2009.
3. We next note that there is hardly any need for us to delve deeper in the relevant factual matrix. Suffice to say, the assessee herein Shri Kadir Usman Shaikh appears to have expired well before the Assessing Officer's penalty order dated 28.03.2014. That being the case, we quote CIT vs. S.Gouri [2019] 417 ITR 45(Madras) to hold that the impugned penalty imposed by the Assessing Officer is not maintainable against the assessee's legal heir herein under section 159 of the Act. We therefore delete the impugned penalty for this precise reason alone. All other pleadings on merits stand rendered academic.
4. This assessee's appeal is allowed in above terms.
Order pronounced in the open Court on 8th September, 2022.
Sd/- Sd/- (INTURI RAMA RAO) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे / Pune; दनांक / Dated : 8th Sep, 2022/ SGR* 2 ITA No.1116/PUN/2019 for A.Y.2006-07 [A] L/h.Smt.Bilkis K.Shaikh, Late Kadir U.Shaikh आदेशक ितिलिपअ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The CIT(A), concerned.
4. The Pr. CIT, concerned.
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "ए" बच, पुणे / DR, ITAT, "A" Bench, Pune.
6. गाडफ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकरअपीलीयअिधकरण, पुण/े ITAT, Pune.
3