The ACIT, Circle-1, RAJKOT-GUJARAT V. Jain Manufacturers, RAJKOT-GUJARAT

ITA 1105/RJT/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50039 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-05-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 20-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LD BHARTI
• Assessee Lawyers: RD LALCHANDANI
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.1105/RJT/2009 (ASSESSMENT YEAR 2005-06) ACIT, CIR.1 VS JAIN MANUFACTUERS RAJKOT OPP FIELDMARSHAL SCHOOL GONDAL HIGHWAY, SHAPAR PAN : AABFJ5309A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI LD BHARTI RESPONDENT BY: SHRI RD LALCHANDANI O R D E R PER N.R.S. GANESAN, JM THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF CIT(A)-I, RAJKOT DATED 20-08-2009. 2. DURING THE COURSE OF HEARING THE ASSESSEE FILED AN APPLICATION TO RECEIVE THE ADDITIONAL EVIDENCE. THE LD.DR STRONGLY OBJECT ED TO RECEIVE THE ADDITIONAL EVIDENCE AT THIS STAGE. HOWEVER, THE LD.REPRESENTA TIVE FOR THE ASSESSEE SUBMITTED THAT HE HAS NO OBJECTION TO GO BACK TO TH E ASSESSING OFFICER FOR CONSIDERATION OF THE ADDITIONAL MATERIAL FILED BEFO RE THIS TRIBUNAL. THE LD.DR HAS NO OBJECTION TO REMIT BACK THE MATTER TO THE FILE O F THE ASSESSING OFFICER FOR RE- CONSIDERATION. IN VIEW OF THE ABOVE, WITHOUT GOING TO THE MERIT OF THE APPEAL, IN OUR OPINION, THE ASSESSING OFFICER HAS TO CONSIDER THE ADDITIONAL MATERIAL FILED BEFORE THIS TRIBUNAL AT THE FIRST INSTANCE. ACCORD INGLY, THE ORDERS OF LOWER AUTHORITIES ARE SET ASIDE AND THE ENTIRE ISSUE IS R EMITTED BACK TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER SHALL RE- CONSIDER THE ISSUE AFRESH IN THE LIGHT OF THE ADDITIONAL MATERIAL FILED BY THE ASSES SEE BEFORE THIS TRIBUNAL AND THEREAFTER DECIDE THE ISSUE IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPORTUNITY OF HEARING. ITA NO.1105/RJT/2009 2 3. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED, FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 27-05-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 27 TH MAY, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-I RAJKOT 4. THE CIT-I, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT