The ACIT, Circle-14, Ahmedabad V. Shri Zahir T.Wykes, Ahmedabad

ITA 1598/AHD/2011

• Counselvise Citation: 159820514 RSA 2011
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 09-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: M K PATEL
• Keywords: Unexplained investment
• Section: 143(3)

Judgement Text

, , , , , , . .. .!' !' !' !' !' !' !' !' , #$ #$ #$ #$ # % # % # % # % IN THE INCOME TAX APPELLATE TRIBUNAL : D BENCH : AHMEDABAD BEFORE SHRI MUKUL KR.SHRAWAT, J.M. & SHRI A.MOHAN A LANKAMONY, A.M.) . ITA NO. 1598/AHD./2011 : ' &' - 2008-2009 A.C.I.T., CIRCLE-14, ABAD VS- S HRI ZAHIR T. WYKES, ABAD (PAN : AAFPW 5743F) ( () /APPELLANT) ( *+() /RESPONDENT ) () , - # / APPELLANT BY : SHRI B.L.YADAV, SR.D.R. *+() , - # / RESPONDENT BY : SHRI M.K.PATEL, A.R. '. , $ / DATE OF HEARING : 04/11/2011 /!& , $ / DATE OF PRONOUNCEMENT : 20/01/2012 #0 #0 #0 #0 / ORDER PER SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE REVENUE, AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-XXI, AH MEDABAD IN APPEAL NO.CIT(A)-XXI/841/DCIT.CIR.14/10-11 DATED 23 .03.2011 FOR THE ASSESSMENT YEAR 2008-2009 PASSED UNDER SECTION 250 R.W.S. 143(3) OF THE I.T. ACT, 1961. 2. THE REVENUE HAS RAISED THE FOLLOWING FOUR GROUND S IN HIS APPEAL: 1) THE LEARNED CIT(A) HAS ERRED IN LAW AND ON FACT S IN DELETING THE ADDITION ON ACCOUNT OF UNDISOLVED SALARY OF RS. 3,32,938/- ON ACCOUNT OF INCOME FROM OTHER SOURCES OF RS. 61,450/ - AND ON ACCOUNT OF UNEXPLAINED INVESTMENT IN ' SAFAR PARIV ESH' OF RS. 4,86,194/-. ITA NO. 1598-AHD-11 2 2) THE LD. CIT(A) HAS FAILED TO TAKE INTO CONSIDE RATION THE GROUNDS AND LEGAL POSITION AS DISCUSS BY THE AO IN THE ASSESSMENT ORDER DATED 30.12.2010. 3) THE APPELLANT CRAVES LEAVE TO AMEND OR ALTER A NY GROUND OR ADD A NEW GROUND WHICH MAY BE NECESSARY. 4) IT IS THEREFORE PRAYED THAT THE ORDER OF THE L EARNED CIT(A) MAY BE CANCELLED AND THAT ORDER OF THE ASSESSING OFFICE R BE RESTORED . 3. AT THE BEGINNING OF THE HEARING, THE LD. D.R. PO INTED OUT THAT THE LD. CIT(A) HAD NOT PASSED AN APPROPRIATE SPEAKING ORDER . HE FURTHER SUBMITTED THAT THE LD. CIT(A) HAD ARRIVED AT THE DE CISION WITHOUT ANY SPECIFIC FINDING IN ALLOWING APPEAL OF THE ASSESSEE . HE PRAYED THAT THE ORDER MAY BE SENT BACK TO THE FILE OF THE LD. CIT(A ) IN ORDER TO PASS A SPEAKING ORDER, AS PER LAW AND ON MERITS. 4. THE LD. A.R. COULD NOT CONTROVERT THE SUBMISSION S OF THE LD. D.R. 5. AFTER HEARING BOTH THE SIDES AND AFTER PERUSING THE ORDER OF THE LD. CIT(A), WE ARE ALSO OF THE OPINION THAT THE LD. CIT (A) HAD PASSED THE ORDER WITHOUT ARRIVING AT A SPECIFIC FINDING. BASED ON THE SUBMISSIONS OF THE LD. A.R., THE LD. CIT(A) HAD ALLOWED THE APPEAL OF THE ASSESSEE IN ONE SENTENCE, WHICH IS REPRODUCED HEREINBELOW: 5. AFTER A COMPARATIVE STUDY OF ASSESSMENT ORDER A ND ABOVE WRITTEN SUBMISSIONS, I AGREE WITH THE WRITTEN SUBMI SSIONS GIVEN BY THE LD. A.R., THEREFORE, ALL THE THREE ADD ITIONS ARE DELETED BECAUSE THE ADDITIONS ARE NOT CORRECT. 5.1 THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREB Y REMIT THE ISSUES BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTI ON TO PASS A SPEAKING ITA NO. 1598-AHD-11 3 ORDER IN COMPLIANCE WITH SECTION 250(6) OF THE I.T. ACT AND AS PER LAW AND ON MERIT. 6. IN THE RESULT, THE REVENUES APPEAL IS ALLOWED F OR STATISTICAL PURPOSES. 1 #0 , /!& 2'' 20 / 01 /201 2 ! 3 , 4. 5 SD/- SD/- (MUKUL KR. SHRAWAT) (A.MOHA N ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED : 20/01/2012 #0 #0 #0 #0 , ,, , *6 *6 *6 *6 7#6&' 7#6&' 7#6&' 7#6&' - 1. () 2. *+() 3. 8 4. 8 - - 5. 694 *' , , 5 6. 4 :1 #0 # , ; / < , 5 TALUKDAR/ SR. P.S .