Shri Pravin Bharatbhai Patel, Ahmedabad V. The Income tax Officer,Ward-14(4), Ahmedabad

ITA 1376/AHD/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6865 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-12-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 12-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .% $% % $% % $% % $%, , , , &' ( &' ( &' ( &' ( & ' & ' & ' & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER) ITA NO.1376/AHD/2011 [ASSTT.YEAR : 2008-2009] PRAVIN BHARATIBHAI VALA 106, MAYU APARTMENTS OPP: DHANAJAY TOWER NR.SHYAMAL CROSS ROAD SATELLITE, AHMEDABAD 380 015. PAN : AEFPV 1753 E /VS. INCOME TAX OFFICER WARD-14(4) AHMEDABAD. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ./ 0 1 &/ ASSESSEE BY : SHRI UMAIDSINGH BHATI ( 0 1 &/ REVENUE BY : SHRI VINOD TANWANI 3 0 /4'/ DATE OF HEARING : 2 ND DECEMBER, 2011 5%6 0 /4'/ DATE OF PRONOUNCEMENT : 9 TH DECEMBER, 2011 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL OF THE ASSESSEE FOR A.Y.2008-2009 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-XXI, AHMEDABAD. 2. THE GROUNDS RAISED IN THE APPEAL OF THE ASSESSEE READ AS UNDER: 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL OF THE APPELLANT. 2. THE LD.CIT(A) ERRED IN LAW AND ON FACTS IN NOT P ROVIDING REASONABLE AND PROPER OPPORTUNITY TO THE APPELLANT, PARTICULARLY WHEN IT WAS POINTED OUT TO THE LEARNED CIT(A) THAT A CRIMINAL COMPLIANT FILED BY THE SUB-BROKER AGAINST THE APPEL LANT WAS PENDING BEFORE HONBLE METROPOLITAN MAGISTRATE COUR T, ITA NO.1376/AHD/2011 -2- AHMEDABAD WHICH HAS DIRECT BEARING ON THE ISSUE INV OLVED IN THE APPELLANTS CASE. 3. THE LD.CIT(A) OUGHT TO HAVE GRANTED REASONABLE O PPORTUNITY MORE PARTICULARLY WHEN HE HAD PASSED APPELLATE ORDE R ON 16 TH MARCH, 2011, WHILE ONLY HEARING TOOK PLACE ON 21 ST FEBRUARY, 2011. 4. THE LD.CIT(A) ERRED IN LAW AND ON FACTS IN CONFI RMING THE ADDITION OF RS.3,07,153/- U/S.69 OF THE IT ACT. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT EX- PARTE ASSESSMENT UNDER SECTION 144 OF THE INCOME TAX ACT WAS FRAMED IN THIS CASE BY THE AO. HE SUBMITTED THAT THE CIT(A) HAD N OT PROVIDED REASONABLE AND PROPER OPPORTUNITY TO THE ASSESSEE A ND HAS IN FACT PASSED THE APPELLATE ORDER ON 16-3-2011, WHILE HEARING OF THE APPEAL TOOK PLACE ON 21-2-2011. HE SUBMITTED THAT THE CIT(A) HAS NOT DISCUSSED ANY OF THE ISSUES RAISED BEFORE HIM IN THE APPELLATE ORDER. H E SUBMITTED THAT THE DETAILS OF INVESTMENT IN SHARES WERE GIVEN TO THE A O BY THE ASSESSEE IN REPLY TO HIS QUESTIONNAIRE DATED 2-3-2010. THE LEA RNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSE SSEE. HE SUBMITTED THAT THE ASSESSEE HAS BEEN NON-COOPERATIVE IN THE M ATTER OF FINALISATION OF ITS ASSESSMENT AS WELL AS APPEAL BEFORE THE CIT(A). HE RELIED ON THE ORDERS OF THE AO AND THE CIT(A). 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT THE CIT(A) HAS NOT PASSED A SPEAKING ORDER ON THE ISSUE RAISED BEFORE HIM BY THE ASSESSEE. HE HAS MERELY OBSERVED THAT HE WAS IN A GREEMENT WITH THE ASSESSING OFFICER BECAUSE THIS ASSESSMENT ORDER IS CORRECT IN ALL RESPECTS AND THEREFORE THIS ASSESSMENT ORDER IS APPROVED AS IT IS. THEREFORE THE ORDER OF THE CIT(A) IS NOT SUSTAINABLE IN LAW. THE ASSESSEE HAS FILED ITS REPLY TO QUESTIONNAIRE ISSUED BY THE AO DURING THE ASSESSMENT ITA NO.1376/AHD/2011 -3- PROCEEDINGS. IN THE FACTS OF THE CASE, WE ARE OF T HE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE P ROVIDED ONE MORE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE DEPART MENT. ACCORDINGLY, THE ORDER OF THE AUTHORITIES BELOW ARE SET ASIDE AND TH E MATTER IS RESTORED THE FILE OF THE AO WITH DIRECTION TO FRAME A DE NOVO ASSESSMENT IN ACCORDANCE WITH LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF H EARING TO THE ASSESSEE. WE DIRECT THE ASSESSEE TO CO-OPERATE WITH THE DEPAR TMENT IN THE MATTER IN FINALISATION OF THE ASSESSMENT AND THE ASSESSEE MAY FILE ANY EVIDENCES IN SUPPORT OF ITS CASE. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( #.% $% /A.MOHAN ALANKAMONY) &' ( /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