SMT. DAXABEN P. SHAH, Bharuch V. THE DCIT, BHARUCH CIRCLE, Bharuch

ITA 1180/AHD/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50898 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-10-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 16-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M J SHAH
• Keywords: Reassessment proceedings
• Section: 147

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH .. , !'# !'# !'# !'#, , , , $ .%.&'( , %) * % # % # % # % # BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A.K. GARODIA, ACCOUNTANT MEMBER) ITA NO.1180/AHD/2009 [ASSTT.YEAR : 2001-02] SMT.DAXABEN P. SHAH B-1122, LALLUBHAI CHAKLA BHARUCH. PA NO.AHXPS 2973 G /VS. DCIT, BHARUCH CIRCLE BHARUCH. ( (( (,- ,- ,- ,- / APPELLANT) ( (( (./,- ./,- ./,- ./,- / RESPONDENT) * 0 1 %/ REVENUE BY : SHRI RAKESH AGRAWAL 34 0 1 %/ ASSESSEE BY : SHRI M.J. SHAH 5 0 46)/ DATE OF HEARING : 31 ST OCTOBER, 2011 7&8 0 46)/ DATE OF PRONOUNCEMENT : 31 ST OCTOBER, 2011 %9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT : THIS APPEAL OF THE ASSESSEE FOR THE A.Y.2001-2002 IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-VI, BARODA DATED 02.03.2009. THE GROUNDS OF THE ASSESSEES ARE AS U NDER: 1. THE CIT(A) ERRED IN NOT HOLDING THAT THE REASSE SSMENT UNDER SECTION 147OF THE IT ACT, 1961 WAS BAD IN LAW, AND HENCE, THE ASSESSMENT ITSELF WAS WITHOUT JURISDICTION. 2. THE CIT(A) FURTHER ERRED IN CONSIDERING THE RENT AL INCOME OF RS.28,11,875/- AS INCOME FROM OTHER SOURCES AND NOT ALLOWING DEDUCTION UNDER SEC. 24 AS CLAIMED BY THE APPELLANT. 2. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTS ET FAIRLY CONCEDED THAT THE ISSUE OF REOPENING OF THE ASSESSMENT UNDER SECT ION 147 IS COVERED AGAINST THE ASSESSEE BY THE DECISION OF THE CO-ORDINATE BEN CH OF THE ITAT, AHMEDABAD BENCHES IN THE CASE OF THE ASSESSEE FOR A.Y.2003-20 04 IN ITA NO.1276/AHD/2006 DATED 20-8-2010 ALONG WITH OTHER G ROUP CASES IN ITA ITA NO.1180/AHD/2009 -2- NO.1272/AHD/2006 TO 1275/AHD/2006 AND 1277 AND 1278 /AHD/2006. HE HAS SUBMITTED THAT THE MAIN ISSUE IN THIS CASE WAS REGA RDING THE VALIDITY OF REOPENING PROCEEDINGS UNDER SECTION 147 OF THE ACT WHICH WAS BASED ON THE ACTION OF THE AO IN REOPENING OF THE ASSESSMENT UND ER SECTION 147 FOR THE A.Y.2003-2004. THEREFORE, HE FAIRLY CONCEDED THAT SINCE THE ISSUE IS COVERED AGAINST THE ASSESSEE THE APPEAL OF THE ASSESSEE MAY BE DECIDED ACCORDINGLY. 3. THE LEARNED DR SUPPORTED THE ORDERS OF THE AUTHO RITIES BELOW. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS CAREFUL LY. THE ISSUE RAISED IN THE APPEAL OF THE ASSESSEE REGARDING THE VALIDITY O F REASSESSMENT PROCEEDINGS UNDER SECTION 147 OF THE I.T.ACT WAS BASED ON THE A CTION OF THE AO IN REOPENING OF THE ASSESSMENT FOR A.Y.2003-2004 IN AS SESSEES OWN CASE AND THE CO-ORDINATE BENCH OF THE ITAT, AHMEDABAD BENCHES VI DE ORDER DATED 20-8- 2010 FOR A.Y.2003-2004 IN THE GROUP OF THE CASES OF THE ASSESSEE CITED SUPRA HAS DECIDED THE ISSUE IN FAVOUR OF THE REVENUE. AC CORDINGLY, WE BEING IN AGREEMENT WITH THE DECISION OF THE CO-ORDINATE BENC H OF THE TRIBUNAL IN ASSESSEES OWN GROUP CASES CITED SUPRA, DECIDE THE ISSUE RAISED IN THE GROUNDS ACCORDINGLY AND DISMISS THE GROUNDS OF THE ASSESSEE S APPEAL. 5. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( .%.&'( /A.K. GARODIA) %) * /ACCOUNTANT MEMBER ( .. /G.C. GUPTA ) !'# !'# !'# !'# /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD