Appeal details
Counselvise Citation
135424914 RSA 2010
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-01-2012
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
18-01-2012
Assessment Year
1997-1998
Appeal Filed On
27-12-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI T.K. SHARMA (JM) AND SHRI A.L. GEHLOT ( AM) I.T.A. NO.1354/RJT/2010. (ASSESSMENT YEAR 1997-98) SHRI NATVARLAL MOHANLAL SAVALIYA, VS. THE I.T.O., AT PRATAPPARA, AMRELI. WARD-2(3) AMRELI. (APPELLANT) (RESPONDENT) I.T.A. NO.1356/RJT/2010. (ASSESSMENT YEAR 1997-98) SHRI HARIBHAI KANJIBHAI SORATHIYA VS. THE I.T.O., AT : BAXIPUR, TAL: AMRELI. WARD-2(3) AMRELI. (APPELLANT) (RESPONDENT) I.T.A. NO.1357/RJT/2010. (ASSESSMENT YEAR 1997-98) SHRI LALJIIBHAI KANJIBHAI SORATHIYA VS. THE I.T.O. , BHOJALPARA,: AMRELI. WARD-2(3) AMRELI . (APPELLANT) (RESPONDENT) I.T.A. NO.1358/RJT/2010. (ASSESSMENT YEAR 1997-98) SHRI HANUBHAI JIVABHAI JADAV, VS. THE I.T.O., AT : BAXIPUR, TAL: AMRELI. WARD-2(3) AMRELI. (APPELLANT) (RESPONDENT) I.T.A. NO.1359/RJT/2010. (ASSESSMENT YEAR 1997-98) SHRI MANJIBHAI HIRJIBHAI RANK, VS. THE I.T.O., ROJAVADI,PRATAPPARA, AMRELI. WARD-2(3) AMRELI. (APPELLANT) (RESPONDENT) ITA NOS. 1354,1356 TO 1361/RJT/2010. 2 I.T.A. NO.1360/RJT/2010. (ASSESSMENT YEAR 1997-98) SHRI VAJUBHAI S. KAMANI, VS. THE I.T.O., L/H.OF LATE SHAMBHUBHAI. WARD-2(3) AMR ELI. RANCHHODBHAI KAMANI, AT: SANGADERI, AMRELI. (APPELLANT) (RESPONDENT) I.T.A. NO.1361/RJT/2010. (ASSESSMENT YEAR 1997-98) AMRUTLAL MOHANLAL SAVALIYA, VS. THE I.T.O., AT : PRATAPPARA, AMRELI. WARD-2(3) AMR ELI. (APPELLANT) (RESPONDENT) DATE OF HEARING : 18-01-2012. DATE OF PRONOUNCEMENT : 18-01-2012. REVENUE BY : SHRI M. K. SINGH, D.R. ASSESSEE BY : SHRI J. C. RANPURA, C.A. O R D E R PER BENCH :- THESE SEVEN APPEALS BY DIFFERENT ASSESSEES ARE AG AINST COMMON ORDER DATED 11-10-2010 OF CIT (A)-IV, RAJKOT ALL FOR THE ASSESSMENT YEAR 1997-98 AND WERE HEARD ON THE SAME DATE. THERE FORE, THESE ARE DECIDED BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THE ONLY GROUND RAISED IN THESE APPEALS IS AS UN DER:- (1) THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS )-IV, RAJKOT ERRED O FACTS AS ALSO IN LAW IN CONFIRMING THE ORDE R OF THE AO PASSED U/S.144 R.W.S. 147 OF THE ACT WITHOUT ISSUE OF NOTICE U/S.143(2) OF THE ACT. THE LD. CIT(A) OUGHT TO HAV E ANNULLED THE ORDER PASSED BY THE AO WITHOUT ISSUE OF NOTICE U/S. 143(2) OF THE ACT. THE SAME MAY KINDLY BE ANNULLED. 3. AT THE OUTSET, SHRI J. C. RANPURA APPEARED ON BE HALF OF THE ASSESSEE PRODUCED THE DECISION OF ITAT, RAJKOT BENCH SMC, RAJKOT DATED 13-01-2011 IN ITA NO.1355/RJT/2010 FOR THE ASSESSMENT.YEAR 1998-9 9 IN WHICH IT IS HELD THAT WHEN THE CIT(A) DECIDED THE ISSUE ON MERIT IN FAVOU R OF THE ASSESSEE, THERE IS NO ITA NOS. 1354,1356 TO 1361/RJT/2010. 3 NECESSITY TO GO INTO THE TECHNICAL ISSUE RAISED BY THE ASSESSEE. THE LD. D.R. POINTED OUT THAT FOLLOWING THIS ORDER, ALL THESE AP PEALS BE DISMISSED. 4. IT IS PERTINENT TO NOTE THAT THE CIT(A) DECIDED THE ISSUE ON MERIT IN FAVOUR OF THE ASSESSEE. THEREFORE, HE DID NOT GO INTO THE TECHNICAL LEGAL ISSUE RAISED BY THE ASSESSEE. THIS HAS BEEN HELD BY THE ITAT, RAJK OT BENCH SMC, RAJKOT IN THE CASE ITA NO.1355/RJT/2010 (SUPRA). WE THEREFOR E, FOLLOWING THIS ORDER, HELD THAT OBJECTION RAISED BY THE ASSESSEE IN THESE APPE ALS REMAINS AN ACADEMIC ONE. THEREFORE, ALL THESE APPEALS ARE DISMISSED. THIS ORDER PRONOUNCED IN THE OPEN COURT TODAY ON 18 -01-2012. SD/- SD/- (A.L. GEHLOT) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT :18-1-2012. NVA/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-XXI, AHMEDABAD 4. THE CIT-III, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT
