M/s. Mayank Satishbhai Patel, Ahmedabad V. The Dy.CIT.,Cent.Circle-1(1), Ahmedabad

CO 97/AHD/2009

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8176 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 8 month(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 31-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-01-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 25-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR SRDR
• Assessee Lawyers: P M MEHTA
• Keywords: Opportunity of being heard
• Section: 153A; 234B; 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.1083-1087/AHD/2009 ASSESSMENT YEARS :2000-01 TO 2003- 04 & 2005-06 DCIT CENTRAL CIRCLE-1(1) ROOM NO. 303, 3 RD FLOOR, AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD V/S . SHRI MAYANK SATISBHAI PATEL C/O RADHAKRISHNA RICE MILL, JETALPUR, TAL: DASCROI, DIST. AHMEDABAD [ PAN NO.ACTPP 9252A ] / APPELLANT .. / RESPONDENT) C.O NO.97-101/AHD/2009 (A/O ITA NO.1084/AHD/2009 TO 1087/AHD/2009 & ITA NO.1083/AHD/2009 ASSESSMENT YEARS:2001-02 TO 2003- 04, 2005-06 & 2000-01 SHRI MAYANK SATISBHAI PATEL C/O RADHAKRISHNA RICE MILL, JETALPUR, TAL: DASCROI, DIST. AHMEDABAD [ PAN NO.ACTPP 9252A ] V/S . DCIT, CENTRAL CIRCLE- 1(1), AHMEDABAD / APPELLANT .. / RESPONDENT) /BY ASSESSEE SHRI P.M. MEHTA, AR /BY REVENUE SHRI RAHUL KUMAR, SR-DR /DATE OF HEARING 23-01-2013 ! /DATE OF PRONOUNCEMENT 31-01-2013 ' ' ' ' / // / O R D E R ITA NO.1083-87/AHD/2009 & CO 97-101/AHD/2009 A.YS 00-01 TO 03-04 & 05-06 DCIT CC-1(1) ABD V. SH MAYANK S PATEL PAGE 2 PER KUL BHARAT, JUDICIAL MEMBER:- THESE ARE FIVE APPEALS BY THE REVENUE AND FIVE (5) CROSS OBJECTIONS (CO) FILED BY THE ASSESSEE WHICH ARE DIRECTED AGAIN ST THE COMMON ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-III, AHMEDABAD (CIT(A) FOR SHORT) DATED 28-02-2009 PERTAINING TO ASSESSMENT YEARS (AY ) 2000-01 TO 2003-04 AND 2005-06. SINCE THE COMMON GROUNDS OF APPEALS AR E RAISED EXCEPT THE CHANGE OF FIGURES TO ARISING FROM THE RESULT OF SEA RCH OPERATION U/S. 132 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS T HE ACT) IN THE CASE OF SANJAY R SHAH AND MEEGHAMANI GROUP THEREFORE ALL HAVE BEEN HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLID ATE ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE OUTSET, IT IS SUBMITTED BY LD. COUNSEL FO R THE ASSESSEE THAT THE GROUP CASES HAVE BEEN REMITTED BACK TO THE FILE OF LD. CIT(A) TO DECIDE AFRESH. IT IS SUBMITTED BY LD. COUNSEL FOR ASSESSEE THAT TH E OBJECTION IN RESPECT OF JURISDICTION OF THE ASSESSING OFFICER WAS TAKEN WHI CH WAS NOT DECIDED BY THE LD. CIT(A). HE FURTHER SUBMITTED THAT SINCE THE ISS UES ARE COMMON, THEREFORE WOULD HAVE BEARING ON THESE APPEAL AS WELL. ON THE CONTRARY, LD. SR-DR SUBMITTED THAT IN CASE THE ISSUE OF JURISDICTION IS NOT DECIDED IN FAVOUR OF ASSESSEE IN THAT EVENTUALITY THE LD. CIT(A) MAY BE DIRECTED TO SEEK REMAND REPORT FROM THE CONCERNED ASSESSING OFFICER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND THAT THESE APPEALS ARE ALSO CONNECTED WITH IT(SS)A NO. 100 TO 107/AHD/2010 DATED 07-06-2012 BY THIS HONBLE CO- ORDINATE BENCH HAS REMITTED BACK THE ISSUE OF JURIS DICTION TO THE FILE OF LD. CIT(A) FOR FRESH DECISION. HOWEVER, IN CASE ISSUE O F JURISDICTION IS NOT DECIDED IN FAVOUR OF ASSESSEE IN THAT EVENT LD. CIT(A) WOUL D SEEK A REMAND REPORT FROM THE ASSESSING OFFICER WHILE DECIDING THE ISSUE S IN APPEAL ON MERIT. IN THIS VIEW OF THE MATTER, WE REMIT BACK THESE ISSUES TO T HE FILE OF LD. CIT(A) AS ITA NO.1083-87/AHD/2009 & CO 97-101/AHD/2009 A.YS 00-01 TO 03-04 & 05-06 DCIT CC-1(1) ABD V. SH MAYANK S PATEL PAGE 3 INDICATED ABOVE AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THESE GROUNDS OF REVENUES APPEALS ARE AL LOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, ALL THE APPEALS OF REVENUE ARE AL LOWED FOR STATISTICAL PURPOSES. COMING TO ASSESSEES CO NO.97 TO 101/AHD/2009 FOR A .YS. 01-02 TO 03-04, 05-06 AND 00-01. 5. SINCE COMMON GROUNDS OF COS ARE RAISED BY ASSESS EE EXCEPT THE CHANGE OF FIGURES CHALLENGING THE VALIDITY OF ASSES SMENT ORDER PASSED U/S. 153C R.W.S. 153A R.W.S. 144 OF THE ACT BY THE ASSES SING OFFICER, THEREFORE TAKING THE FACTS OF THE CASE FOR THE A.Y 2001-02 AS A LEAD CASE FOR THE SAKE OF CONVENIENCE WE PASS A CONSOLIDATED ORDER FOR ALL TH E ASSESSEES COS. THE ASSESSEE HAS RAISED THE ISSUE IN CO NO.97/AHD/2009, WHICH READS AS UNDER:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LEARNED CIT(A) ERRED IN NOT DECIDING THE GROUND OF APPEAL R AISED BY THE ASSESSEE BEFORE HIM CHALLENGING THE VALIDITY OF THE ASSESSMENT ORDER PASSED U/S. 153C READ WITH SECTION 153A/11 OF THE I NCOME-TAX ACT. 2. ON THE FACTS AND I THE CIRCUMSTANCES OF THE CASE , THE LEARNED CIT(A) ERRED IN UPHOLDING CHARGING OF INTEREST UNDER SECTI ONS 234A, 234B AND 234C. 3. THE RESPONDENT CRAVES LEAVE TO ADD TO, ALTER, AM END AND/OR WITHDRAW ANY GROUND OR GROUNDS OF CROSS-OBJECTIONS EITHER BEFORE OR DURING THE COURSE OF HEARING OF THE CROSS-OBJECTION S. 6. SINCE WE HAVE ALREADY REMITTED BACK ALL THE REVE NUES APPEALS TO THE FILE OF LD. CIT(A) IN TERMS OF CONNECTED APPEALS IN IT(SS)A NO.100- 107/AHD/2010 DATED 07-06-2012 (SUPRA). HENCE, TAKIN G A CONSISTENT VIEW, IN ALL THE COS OF ASSESSEE WE REMIT BACK THE SAME TO T HE FILE OF LD. CIT(A) AS INDICATED ABOVE. ALL THE COS OF ASSESSEE ARE ALLOWE D FOR STATISTICAL PURPOSES. ITA NO.1083-87/AHD/2009 & CO 97-101/AHD/2009 A.YS 00-01 TO 03-04 & 05-06 DCIT CC-1(1) ABD V. SH MAYANK S PATEL PAGE 4 7. IN THE RESULT, ALL THE COS OF ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. 8. IN COMBINED RESULT, ALL THE APPEALS OF REVENUE AND THAT OF ASSESSEES COS ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP #$%- 31/01/2013 +,- . ' ' ' ' //0 //0 //0 //0 10 10 10 10 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. $-$/3 4 / CONCERNED CIT 4. 4- / CIT (A) 5. 0 78 ///3, /3!, +,- / DR, ITAT, AHMEDABAD 6. 8;< => / GUARD FILE. BY ORDER/ ' , /TRUE COPY/ ?/+ $ /3!, +,- . STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 23/01 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 23/01 4) DATE OF CORRECTION 28/01 5) DATE OF FURTHER CORRECTION - - 6) DATE OF INITIAL SIGN BY MEMBERS 28/01 7) ORDER UPLOADED ON 31/01 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 31/01