The ACIT, Circle-8, Surat V. Shri Rameshbhai Haribhai Sutharia, Surat

ITA 1513/AHD/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5915 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 09-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Section: 133A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ ITA NO. 1513/AHD/2012 / ASSESSMENT YEAR: 2009-10 ACIT, CIRCLE-8, SURAT VS. SHRI RAMESHBHAI HARIBHAI SUTHARIA, LAXMIKANT, ASHRAM ROAD, KATARGAM, SURAT -395004 PAN : BBAPS 2944 D / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI JAMES KURIAN, SR DR ASSESSEE BY : SHRI M. K. PATEL, AR / DATE OF HEARING : 11/05/2017 / DATE OF PRONOUNCEMENT: 12/05/2017 / O R D E R PER N.K. BILLAIYA, ACCOUNTANT MEMBER: THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)-V, SURAT DATED 30.03.2012 PERTAINING TO ASSE SSMENT YEAR 2009-10. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE RE VENUE IS THAT THE CIT(A) ERRED IN DELETING THE ADDITION OF UNACCOUNTE D INCOME OF RS.68.75 LAKHS. 3. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT A SURVEY PROCEEDING UNDER SECTION 133A OF THE ACT WAS CONDUCTED AT THE PREMIS ES OF THE ASSESSEE ON 26.03.2009. DURING THE COURSE OF SURVEY PROCEEDINGS , BOOKS OF ACCOUNTS/DOCUMENTS FOUND WERE INVENTORISED AND IMPO UNDED. THE ASSESSEE WAS ISSUED A SHOW-CAUSE NOTICE ASKING HIM TO SHOW-CAUSE THE ITA NO. 1513/AHD/2012 ACIT VS. SHRI RAMESHBHAI HARIBHAI SUTHARIA AY 2009-10 2 VARIOUS NOTINGS MADE IN THE IMPOUNDED DOCUMENTS/BOO KS OF ACCOUNTS/DIARIES ETC. 4. THE ASSESSEE FILED A DETAILED REPLY VEHEMENTLY S TATING THAT THE IMPOUNDED DOCUMENTS DO NOT BELONG TO HIM, BUT BELON G TO ONE SHRI RAMESH GOYANI, WHO HAPPENS TO BE HIS NEXT DOOR NEIG HBOR AND THEREAFTER, THE ASSESSEE DID NOT MADE ANY EFFORT TO EXPLAIN THE ENTRIES FOUND IN THE IMPOUNDED DOCUMENTS. 5. THE ASSESSING OFFICER, AFTER ANALYZING THE IMPOU NDED DOCUMENTS, CAME TO THE CONCLUSION THAT THE SAME CONTAINED UNDI SCLOSED INCOME OF THE ASSESSEE AND ACCORDINGLY MADE THE ADDITION OF RS.68 ,75,775/-. 6. THE ASSESSEE CARRIED THE MATTER BEFORE THE CIT(A ) AND REITERATED HIS CONTENTIONS. AFTER CONSIDERING THE FACTS AND THE S UBMISSIONS, THE CIT(A) WAS CONVINCED THAT THE IMPOUNDED MATERIAL BELONG TO ONE SHRI RAMESH GOYANI AND THE ASSESSEE HAS NOTHING TO DO WITH THE IMPOUNDED DOCUMENTS, NOR HE CAN BE ASKED TO EXPLAIN THE CONTENTS OF THE IMPOUNDED DOCUMENTS. THE CIT(A) DIRECTED THE ASSESSING OFFICER TO TAKE A CTION IN THE CASE OF SHRI RAMESH GOYANI INSTEAD OF THE APPELLANT AND DELETED THE IMPUGNED ADDITION. 7. BEFORE US, THE DEPARTMENTAL REPRESENTATIVE COULD NOT CONTROVERT TO THE FACTUAL FINDINGS OF THE CIT(A). 8. WE HAVE GIVEN A THOUGHTFUL CONSIDERATION TO THE ORDERS OF THE AUTHORITIES BELOW AND WITH THE ASSISTANCE OF THE LD . COUNSEL, WE HAVE CAREFULLY GONE THROUGH THE DOCUMENTS BROUGHT ON REC ORD IN THE FORM OF PAPER-BOOK IN THE LIGHT OF RULE 18(6) OF THE INCOME TAX APPELLATE TRIBUNAL RULES. WE FIND FORCE IN THE CLAIM OF THE ASSESSEE THAT THE DOCUMENTS BELONG ITA NO. 1513/AHD/2012 ACIT VS. SHRI RAMESHBHAI HARIBHAI SUTHARIA AY 2009-10 3 TO SHRI RAMESH GOYANI. IN FACT, IN SOME OF THE EXH IBITS VIZ. AT PAGE NOS. 15, 19, 30 ETC. OF THE PAPER-BOOK, NAME OF SHRI RAMESH GOYANI IS MENTIONED. AS THESE DOCUMENTS BELONG TO SHRI RAMESH GOYANI, WHO H APPENS TO BE THE NEXT DOOR NEIGHBOR OF THE ASSESSEE, IT WAS INCUMBEN T UPON THE ASSESSING OFFICER TO CONFRONT THESE DOCUMENTS TO SHRI RAMESH GOYANI AND TAKE NECESSARY ACTION AS PER THE PROVISIONS OF THE LAW. IN ANY CASE, THE IMPUGNED ADDITION COULD NOT HAVE BEEN MADE IN THE HANDS OF T HE ASSESSEE. THEREFORE, WE DO NOT FIND ANY REASON TO INTERFERE WITH THE FIN DINGS OF THE CIT(A). THUS, THE APPEAL FILED BY THE REVENUE IS DISMISSED. 9. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 12 TH MAY, 2017 AT AHMEDABAD. SD/- SD/- (MAHAVIR PRASAD) JUDICIAL MEMBER (N.K. BILLAIYA) ACCOUNTANT MEMBER AHMEDABAD; DATED 12/05/2017 BIJU T., SR.PS !#$ %$ / 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, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD