ACIT, Bangalore V. Shri. R. Shankarappa, Bangalore

ITA 1008/BANG/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5417 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 03-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE BEFORE DR. O.K.NARAYANAN, VICE PRESIDENT AND SHRI SHAILENDRA KUMAR YADAV, JM ITA NO.1008(BNG.)/2009 (ASSESSMENT YEAR : 2004-05) THE ASST. COMMISSIONER OF INCOME-TAX, RANGE-12(1), BANGALORE APPELLANT VS SHRI R. SHANKARAPPA, NO.31, KENCHENAHALLI, RAJESHWARI NAGAR, BANGALORE R ESPONDENT REVENUE BY : SMT. JACINTA ZIMIK VASHAI, ADDL.CIT ASSESSEE BY : NONE O R D E R PER SHAILENDRA KUMAR YADAV, JM : THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A), WHEREIN THE DELETION OF ADDITION OF RS. 8.00 LACS HAS BEEN UPHELD. 2. THE ASSESSING OFFICER MADE AN ADDITION OF RS.8 .00 LACS WITH REGARDS TO ADVANCE OF RS.8.00 LACS. IN APPEAL, THE CIT(A) DELETED THE SAME, AFTER ACCEPTING THE CONFIRMATION LETTER FILED . THE SAME HAS BEEN OPPOSED BY THE REVENUE. THE LEARNED DR CONTENDED T HAT THE CIT(A) HAD ERRED IN RELYING ON THE CONFIRMATION LETTER FIL ED WITHOUT CAUSING FURTHER ENQUIRIES TO BE MADE BY THE ASSESSING OFFIC ER OR OTHERWISE. ITA NO.1008(B)/09 2 2. WE FIND THAT THE CIT(A) HAD TAKEN A DECISION ON THE BASIS OF REMAND REPORT FILED ON BEHALF OF THE ASSESSING OFFI CER. SO, WE ARE NOT INCLINED TO INTERFERE WITH THE FINDING OF CIT(A). THE ASSESSING OFFICER THOUGH, HAD OPTION TO RAISE THE OBJECTION IN THE RE MAND REPORT, AS RAISED BY THE REVENUE IN APPEAL BEFORE US, BUT THE SAME HAS NOT BEEN DONE AT THE RELEVANT POINT OF TIME WHICH IS NOT JUS TIFIED. UNDER THE FACTS AND CIRCUMSTANCES, THE CIT(A) WAS JUSTIFIED I N DELETING THE ADDITION AFTER GOING THROUGH THE SUBMISSION ON BEHA LF OF THE ASSESSEE AND THE REMAND REPORT BY THE ASSESSING OFFICER WHI CH NEEDS NO INTERFERENCE FROM OUR SIDE. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE 1 ST APRIL, 2010. (DR. O.K.NARAYANAN) (SHAILENDRA KUMAR YADAV) VICE PRESIDENT JUDICIAL MEMBER PLACE: BANGALORE DATED: 01-04-2010 AM* COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3. CIT(A) 4. CIT 5. DR 6. GF(BLORE) 7. GF(DELHI) BY ORDER AR, ITAT, BANGALORE