The ACIT, Gandhidham Circle, GANDHIDHAM V. Shri Vimal Mohanlal Jain, GANDHIDHAM

ITA 1114/RJT/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67248 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-04-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 20-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANKUR GARG
• Assessee Lawyers: VIMAL DESAI CA S
• Section: 143(3); 63

Judgement Text

E, IN THE INCOME TAX APPELLATE TRIBU N AL; RAJKOT BENCH, RAJKOT. BEFORE SHRI D . K. TYAGI , JM AND SHRI A. M OHAN ALANKAMONY , AM IT A NO .975/RJT/2010 O2 2 / ASSESSMENT YEAR - 20 07 - 08 SHRI VIMAL MOHANLAL JAI N T.C.X. S - 63 GANDHIDHAM - KUTCH PAN: ABRPJ 8972 G ( 3 / APPELLANT) VS. INCOME TAX OFFICER (OSD) GANDHIDHAM TU3 / RESPONDENT IT A NO .1114/RJT/2010 O2 2 / ASSESSMENT YEAR - 2007 - 08 ACIT, GANDHIDHAM CIRCLE, GANDHIDHAM ( 3 / A PPELLANT) VS. SHRI VIMAL MOHANLAL JAIN T.C.X. S - 63 GANDHIDHAM - KUTCH PAN: ABRPJ 8972 G TU3 / RESPONDENT O2S /ASSESSEE BY SHRI VIMAL DESAI, CA . S / REVENUE BY SHRI ANKUR GARG, DR S / DATE OF HEARING 23.04.2013 S / DATE OF PRONOUNCEMENT 26.04.2013 / ORDER PER BENCH : THESE ARE TWO APPEALS FILED, ONE BY THE ASSESSEE AND OTHER BY THE REVENUE , AGGRIEVED BY THE ORDER OF THE L D. CIT(A) - I I, RAJKOT IN APPEAL NO. CIT(A) - II / 0081 / 09 - 10 DA TED 21 . 05 .2010 FOR THE ASSESSMENT YEAR 200 7 - 0 8 PASSED U/S 250 R.W.S 143(3) OF THE ACT. SINCE THE BOTH THE APPEAL S ARE ARISING OUT OF THE SAME ORDER OF THE LD CIT(A) AND PERTAINING TO THE SAME ISSUES, THEY ARE HEARD TOGETHER AND DISPOSED - OFF BY PASSING TH IS CONSOLIDATED ORDER. 2. BRIEF FACTS: - THE ASSESSEE IS AN INDIVIDUAL , EARNING INCOME BY WAY OF REMUNERATION, INTEREST AND REAL ESTATE BUSINESS, FILED HIS RETURN OF INCOME ON 11.03.2008 FOR THE AY 2007 - 08. INITIALLY , THE RETURN WAS PROCESSED U/S. 143 (1) OF THE ACT, SUBSEQUEN T LY THE CASE WAS TAKEN UP FOR SCRUTINY AND THE ASSESSMENT WAS COMPLETED U/S. 143(3) OF THE ACT VIDE ORDER DATED 29.12.2009, WHEREIN THE LD AO 975/RJT/2010 1114/RJT/2010 2 MADE SEVERAL ADDITIONS. ON APPEAL B EFORE THE LD CIT(A) , CERTAIN RELIEFS WERE GRANTED TO THE ASSESSEE AND NOW BOTH THE REVENUE AND ASSESSEE ARE IN APPEAL BEFORE US. 3 . AT THE OUTSET, LD AR REFERRED TO THE PAPER BOOK CONTAINING 1 TO 129 PAGES AND SUBMITTED THAT THE SAME WAS PLACED BEFORE THE LD CIT (A) FOR CONSIDERATION THOUGH THE SAME WAS NO T PRODUCED BEFORE THE LD AO. LD AR FURTHER SUBMITTED THAT THE LD CIT (A) , WITHOUT CONSIDERING THE PAPER BOOK SUBMITTED BY THE ASSESSEE , HURRIEDLY COMPLETED THE APPELLATE PROCEEDINGS. LD AR PLEADED THAT IN CASE THE BENCH IS OF THE VIEW FOR THE CASE TO BE REMITTED BACK THEN IT MAY RESTORE THE SAME TO THE FILE OF LD CIT(A) IN ORDER TO EXAMINE THE PAPER BOOK AND PASS DETAILED AND JUDICIOUS ORDER. 4 . AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONSIDERED VIEW THAT THE CASE NEEDS TO BE EXAMINED BY THE LD AO AS WELL SINCE THE PAPER BOOK FILED BY THE ASSESSEE WAS NOT BEFORE HIM WHILE COMPLETING THE ASSESSMENT PROCEEDINGS . THE LD.AR ALSO EXPRESSED HIS CONSENT FOR THE CASE TO BE REMITTED BACK TO THE FILE OF LD.AO . THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY SE T ASIDE THE ORDERS OF THE REVENUE AND REMIT THE CASE BACK TO THE FILE OF LD AO FOR DE - NOVA CONSIDERATION AND FURTHER DIRECT HIM TO PASS APPROPRIATE ORDER ACCORDING TO MERITS AND LAW AFTER EXAMINING THE PAPER BOOK FILED BY THE ASSESSEE BEFORE THE LD. CIT(A ). 5 . IN THE RESULTS, BOTH THE APPEALS OF THE REVENUE AND THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. T HIS O RDER IS PRONOUNCED IN THE O PEN COURT ON THE DATE MENTIONED HEREINABOVE. SD/ - SD/ - (D .K. TYAGI) ( A. M OHAN ALANKAMONY ) O . / JUDICIAL MEMBER OHAN / ACCOUNTANT MEMBER N/ ORDER DATE 26.04.2013 /RAJKOT BT 975/RJT/2010 1114/RJT/2010 3 T RJO IO / COPY OF ORDER FORWARDED TO: - 1 3 / APPELLANT - A. SHRI VIMAL MOHANLAL JAIN, T.C.X. S - 63, GA NDHIDHAM B. ACIT, GANDHIDHAM CIRCLE, GANDHIDHAM TU3 / RESPONDENT - INCOME TAX OFFICER (OSD), GANDHIDHAM E / CIT, RAJKOT - 1, RAJKOT 4. - / CIT (A) - II, RAJKOT 5 TOOE, E, / DR, ITAT, RAJKOT 6 2 / GUARD FILE. / BY ORDER , TRUE COPY SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, RAJKOT.