Ashit Arun Patel, Vadodara V. The ITO, Ward-4(2)(3), Vadodara

ITA 1227/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5027 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-04-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 11-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Earning of tax free income; Revised return
• Section: 143(1); 13; 22; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NOS. 1227&1228/AHD/2018 (ASSESSMENT YEARS: 2011-12 & 2012-13) ASHIT ARUN PATEL 5, VIPUL; APARTMENT 27, PURSHOTTAMNAGAR SOCIETY, BPC ROAD, VADODARA-390020 VS. INCOME TAX OFFICER WARD-4(2)(3) VADODARA [PAN NO. AGS PP2 335 F] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI PARIMAL SINGH B PARMAR, AR RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR. DR DATE OF HEARING 10.09.2020 DATE OF PRONOUNCEMENT 13 . 1 0 . 20 20 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT TWO APPEALS FILED BY THE ASSESSEE ARE D IRECTED AGAINST THE COMMON ORDERS DATED 17.01.2018 ISSUED UNDER THE SIG NATURE OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, VADODARA AR ISING OUT OF THE SEPARATE ORDERS DATED 20.01.2017 & 10.02.2017 UNDER SECTION 154 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO T HE ACT) FOR ASSESSMENT YEARS 2011-12 & 2012-13 RESPECTIVELY. ITA NO. 1227/AHD/2018 (A.Y. 2011-12):- 2. THE SOLE GROUND OF THE ASSESSEE AS ALLEGED IN TH IS APPEAL IS NOT CONSIDERING THE REVISED RETURN FILED BY THE APPELLA NT FOR PROCESSING AND ARRIVING AT TAX LIABILITY ALTHOUGH THE SAME WAS REQ UESTED TO BOTH THE LOWER ITA NOS.1227&1228/AHD/2018 ASHIT ARUN PATEL VS. ITO ASST.YEARS 2011-12& 2012-13 - 2 - AUTHORITIES. THE ASSESSEE FILED HIS RETURN OF INCO ME FOR A.Y. 2011-12 ON 01.08.2012, DECLARING HIS INCOME AS RS. 11,34,680/- WHICH WAS PROCESSED UNDER SECTION 143(1) AND FINALIZED ON 22.03.2012 UP ON RAISING DEMAND OF RS. 1,26,570/-. IN FACT, THE ASSESSEE FILED HIS RE VISED RETURN FOR THE YEAR UNDER CONSIDERATION SHOWING EXEMPT INCOME INCLUDING THE PENSION FROM AIR FORCE AVAILABLE AT PAGE 21 & 22 OF THE PAPER BOOK W HICH WAS MISSED OUT IN THE ORIGINAL RETURN FILED BY THE ASSESSEE. THE GRI EVANCE OF THE ASSESSEE IS THIS THAT IN SPITE OF MAKING REQUEST BEFORE THE AUT HORITIES BELOW FOR TAKING INTO CONSIDERATION THIS EXEMPT INCOME AS MENTIONED HEREINABOVE THE SAME WAS NOT CONSIDERED. EVEN THERE IS NO DELIBERATION ON THIS PARTICULAR ISSUE MADE BY THE LD. CIT(A) IN THE ORDER IMPUGNED BEFORE US. SINCE THE ASSESSEE IS ENTITLED TO THOSE EXEMPT INCOME TO BE C ONSIDERED FOR DETERMINATION OF THE TAX LIABILITY THE SAME HAS BEE N VENTILATED BEFORE US. IT WAS FURTHER SUBMITTED BY THE LD. AR AT THE TIME OF HEARING OF THE APPEAL THAT THE REVISED RETURN FILED IN THE SUBSEQUENT ASS ESSMENT YEAR WAS DULY ACCEPTED BY THE REVENUE BUT NO CONSIDERATION SURPRI SINGLY HAS BEEN MADE BY THE REVENUE FOR THE YEAR UNDER CONSIDERATION. T HE LD. AR FURTHER PRAYS FOR SETTING ASIDE THE ISSUE TO THE FILE OF THE LD. AO FOR DETERMINING THE TAX LIABILITY UPON TAKING INTO CONSIDERATION THE REVISE D RETURN FILED BY THE ASSESSEE. ON THE OTHER HAND, THE LD. DR RELIED UPON THE ORDE RS PASSED BY THE AUTHORITIES BELOW. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS MADE BY THE RES PECTIVE PARTIES, WE HAVE ALSO PERUSED THE RELEVANT MATERIAL S AVAILABLE ON RECORD MORE PARTICULARLY THE REVISED RETURN FOR THE YEAR U NDER CONSIDERATION ITA NOS.1227&1228/AHD/2018 ASHIT ARUN PATEL VS. ITO ASST.YEARS 2011-12& 2012-13 - 3 - APPEARING AT PAGE 19 OF THE PAPER BOOK FILED BEFORE US. WE HAVE FURTHER CONSIDERED THE DETAILS OF EXEMPT INCOME CLAIMED BY THE ASSESSEE AVAILABLE AT PAGE 21 & 22 OF THE PAPER BOOK. IT IS A FACT THAT IT DOES NOT APPEAR THAT SUCH REVISE RETURN HAS BEEN CONSIDERED BY THE LOWER AUTHORITIES AT ALL. HENCE, IN ORDER TO PREVENT THE MISCARRIAGE OF JUSTICE WE FIND IT FIT AND PROPER TO REMIT THE ISSUE TO THE FI LE OF THE LD. AO FOR CONSIDERING THE SAME IN ACCORDANCE WITH LAW, UPON C ONSIDERING THE REVISED RETURN FILED BY THE ASSESSEE FOR THE YEAR U NDER CONSIDERATION AND UPON GIVING AN OPPORTUNITY OF BEING HEARD TO THE AS SESSEE AFTER TAKING INTO CONSIDERATION THE EVIDENCE ON RECORD OR ANY OT HER EVIDENCES WHICH THE ASSESSEE MAY CHOOSE TO FILE BEFORE THE LD. CIT( A) AT THE TIME OF HEARING. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ITA NO. 1228/AHD/2018(A.Y. 2012-13):- 5. AT THE TIME OF HEARING OF THE MATTER THE LD. COU NSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT HE IS NOT PRESSING THE MATT ER AND HENCE THE SAME IS DISPOSED OF AS NOT PRESSED. 6. IN THE COMBINED RESULT, THE APPEALS OF THE ASSES SEE ARE PARTLY ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 13 / 1 0 /20 20 SD/- SD/- (PRADIP KUMAR KEDIA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 13/10/2020 TANMAY, SR. PS TRUE COPY ITA NOS.1227&1228/AHD/2018 ASHIT ARUN PATEL VS. ITO ASST.YEARS 2011-12& 2012-13 - 4 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 10.09.2020 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11.09.2020 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 12.10.2020 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .10.2020 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 13 .10.2020 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.10.2020 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER