The ITO, Ward-1(1), Bhavnagar V. Shri Digpalsinh Dolatsinh Rana, Bhavnagar

ITA 1297/AHD/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0839 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 02-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIO SATISH SOLANKI
• Assessee Lawyers: P B PARMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA.NO.1297/AHD/2011 / ASSTT. YEAR: 2008-2009 ITO, WARD-1(1) BHAVNAGAR. VS SHRI DIGPALSINH DOLATSINH RANA PROP: OF BAJRANGDAS BAPA MEDICAL & GENERAL STORES, SHOP NO.14 HARI DARSHAN COMPLEX VITHALWADI, BHAVNAGAR. PAN : ABUPR 7310 P ! / (APPELLANT) '# ! / (RESPONDENT) REVENUE BY : SHRIO SATISH SOLANKI, SR.DR ASSESSEE BY : SHRI P.B. PARMAR, AR / DATE OF HEARING : 11/08/2016 / DATE OF PRONOUNCEMENT: 12/08/2016 $%/ O R D E R REVENUE IS IN APPEAL AGAINST THE ORDER OF THE LD.CI T(A)-XX, AHMEDABAD DATED 11.2.2011 FOR THE ASTT.YEAR 2008-09 . 2. THOUGH THE REVENUE HAS TAKEN SIX GROUNDS OF APP EAL, BUT ITS GRIEVANCE REVOLVE AROUND A SINGLE ISSUE WHEREBY IT HAS PLEADE D THAT THE LD.CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.42,04,833/-. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA S FILED HIS RETURN OF INCOME ON 28.7.2008 DECLARING TOTAL INCOME AT RS.1, 70,020/-. THE AO HAS GOT AN INFORMATION THAT SAVING BANK ACCOUNT BEARING NO. 759 WITH SIHOR MERCANTILE COOPERATIVE BANK LTD., SHASTRI NAGAR BRANCH, BHAVNA GAR WAS IN THE NAME OF THE ASSESSEE, WHEREIN DEPOSITS HAVE BEEN MADE. THE AO TREATED SUCH DEPOSITS RELATED TO THE ASSESSEE, AND MADE ADDITION OF RS.4 2,04,928/-. ITA NO.1297/AHD/2011 2 4. ON APPEAL, THE LD.CIT(A) HAS OBSERVED THAT IDENT ICAL ISSUE OF ADDITION ON THE BASIS OF AIR INFORMATION WITH RESPECT TO THI S ACCOUNT WERE MADE IN THE ASSTT.YEAR 2007-08. A SUM OF RS.43,88,739/- WAS AD DED IN THE ASSTT.YEAR 2007-08. THE CIT(A) IN THAT ASSESSMENT ORDER HAS O BSERVED THAT THE ACCOUNT DOES NOT BELONG TO THE ASSESSEE. ON THE BASIS OF T HE FINDING IN THE ASSTT.YEAR 2007-08, THE LD.CIT(A) DELETED THE ADDITION IN THIS YEAR ALSO. THE LD.COUNSEL FOR THE ASSESSEE, AT THE VERY OUTSET SUBMITTED THAT IN THE ASSTT.YEAR 2007-08, DEPARTMENT HAS CHALLENGED THE ORDER OF THE LD.CIT(A ) IN ITA NO.304/AHD/2011. THIS APPEAL OF THE DEPARTMENT HAS BEEN DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 7.8.2015. HE PLACED ON R ECORD COPY OF THE DIVISION BENCHS ORDER. SINCE THERE IS NO DISPARITY ON FACT S IN THE ASSTT.YEAR 2007-08, THE LD.CIT(A) HAS UPHELD THAT THE ACCOUNT DOES NOT BELONG TO THE ASSESSEE. THIS FINDING OF THE LD.CIT(A) WAS UPHELD BY THE TRI BUNAL ALSO. THEREFORE, IN THIS YEAR, I DO NOT HAVE MUCH CHOICE EXCEPT FOLLOWI NG THE DIVISION BENCHS DECISION CITED SUPRA, MORE SO, DEPARTMENT HAS NOT B ROUGHT ANY EVIDENCE OR MATERIAL ON RECORD, WHICH CAN PERSUADE ME TO TAKE A DIFFERENT VIEW. THUS, THIS APPEAL OF THE REVENUE IS DISMISSED. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON 12 TH AUGUST, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 12/08/2016