The ITO, Ward-9(4), Surat V. Shri Vipul Ghanshyambhai Hapani, Surat

ITA 1737/AHD/2008

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6479 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-06-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 16-05-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH DUBEY
• Assessee Lawyers: M K PATEL
• Section: 2

Judgement Text

ITA. NO. 1737/AHD/2008 ASSESSME NT YEAR 2000-0 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENC H,AHMEDABAD. ( BEFORE SHRI G. D. AGARWAL VICE PRESIDENT & SHRI D. K.TYAGI) I.T .A. NO. 1737/AHD/2008 (ASSESSMENT YEAR : 2000 -2001 ) THE INCOME TAX OFFICER, WARD 9(4) ROOM NO.419, 4 TH FLOOR, AAYAKAR BHAVAN, MAJURA GATE, SURAT. (APPELLANT) VS. SHRI VIPUL GHANSHYAMBHAI HAPANI, 41,SAIFI SOCIETY, L. H. ROAD, SURAT (RESPONDENT) PAN: AAXPH 7577 E APPELLANT BY : SHRI PRAKASH DUBEY, SR. D.R. RESPONDENT BY : SHRI M.K. PATEL. ( (( ( )/ )/)/ )/ ORDER PER: SHRI D.K. TYAGI J.M. THIS IS A REVENUES APPEAL AGAINST THE ORDER OF COM MISSIONER OF INCOME TAX (APPEALS)-, SURAT DATED 17-3-2008 FOR ASSESSMEN T YEAR 2000-01. 2. THE REVENUE HAS TAKEN FOLLOWING GROUND OF APPEAL :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE CIT (A) HAS ERRED I DELETING THE ADDITION OF RS.9,00,000/- MADE BY A.O. ON ACCOUNT OF UTILIZATION OF UNEXPLAINED CAPITAL BY T HE ASSESSEE ON PROTECTIVE BASI 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE FIND THAT IN THIS CASE THE ASSESSMENT HAS BEEN DONE IN THE HANDS OF A MINOR WHICH CANNOT BE HELD TO BE A VALID ASSESSMENT AS THE MINOR IS NOT COMPET ENT TO FILE THE RETURN OF INCOME. THE INCOME ACCRUING OR ARISING TO A MINOR S HOULD BE AS PER THE ITA. NO. 1737/AHD/2008 ASSESSME NT YEAR 2000-0 2 PROVISIONS OF SECTION 64(1A) OF THE ACT BE INCLUDED IN THE INCOME OF THAT PARENT WHOSE INCOME IS RETURNED. THIS FACT IS CLEAR FROM T HE FOLLOWING OBSERVATION OF THE ASSESSING OFFICER AS UNDER:- 6.1. IT IS PERTINENT TO MENTION HERE ANOTHER VERY RELEVANT ASPECT OF THE CASE OF THE ASSESSEE. THE DATE OF BIRTH OF THE ASSE SSEE IS 10-11-1984, SO HE BECAME MAJOR ON 10-11-2002 I.E. DURING THE F.Y. 2002-03 RELEVANT TO A.Y. 2003-04. HOWEVER, THE RETURNS OF INCOME WERE F ILED FROM A.Y. 2000-01.THUS, THE RETURNS OF INCOME FILED FOR A.YS. 2000-01, 2001-02 & 2002-03 AS PER THE PROVISIONS OF THE LAW WERE NOT V ALID RETURNS, SINCE AS PER THE PROVISIONS OF LAW A MINOR IS NOT COMPETENT TO FILE HIS RETURN OF INCOME AND THE INCOME ACCRUING OR ARISING TO A MINO R SHALL, AS PER THE PROVISIONS OF SECTION 64(1A), BE INCLUDED IN THE IN COME OF THAT PARENT WHOSE TOTAL INCOME IS GREATER. ACCORDINGLY, THE RET URN OF INCOME FILED FOR A.YS. 2000-01, 2001-02, AND 2002-03 ARE TO BE CONSI DERED AS INVALID RETURNS AND TREATED AS NEVER HAVE BEEN FILED. THE I NCOME CLAIMED TO HAVE BEEN ACCRUED OR ARISE TO THE ASSESSEE IN HIS MINOR CAPACITY SHOULD HAVE BEEN INCLUDED IN THE HANDS OF EITHER PARENT, INSTEA D OF CLUBBING THE SO CALLED INCOME IN THE HANDS OF THE PARENT, RETURNS O F INCOME FOR A.YS. 2000-01, 2001-02 AND 2002-03 HAVE BEEN FILED IN THE CASE OF THE ASSESSEE WHICH IS NOT VALID. 4. IN VIEW OF THE ABOVE, THE ORDERS PASSED BY THE L OWER AUTHORITIES ARE LIABLE TO BE QUASHED AND THEREFORE, THE APPEAL FILED BY TH E REVENUE IS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON AT THE CLOSE OF H EARING ON 9-6- 2011. SD/- SD/- (G. D. AGARWAL) (D. K. TYAGI) VICE PRESIDENT JUDICIAL MEMBER AHMEDABAD. DATED: 09 - 06- 2011. S.A.PATKI. ITA. NO. 1737/AHD/2008 ASSESSME NT YEAR 2000-0 3 COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)- 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. 1.DATE OF DICTATION 9 - 6 -2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 9 /6 / 2011 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 9 - 6 -2011. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 9 - 6 -2011 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 9 - 6 -2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2011. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..