Shashin R. Bodawala, Ahmedabad V. ACIT, Circle-5(1), Ahmedabad

ITA 1794/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5770 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-01-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 14-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 131

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. NO: 1794/AHD/2018 (ASSESSMENT YEAR: 2015-16) SHRI SHASHIN R. BODAWALA, B-1, SATELLITE APPARTMENT, NR. JODHPUR CHAR RASTA, SATELLITE ROAD, AHMEDABAD V/S ACIT, CIRCLE-5(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAYPB 7024R APPELLANT BY : NONE RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR. D. R. ( )/ ORDER DATE OF HEARING : 28 -01-202 0 DATE OF PRONOUNCEMENT : 30 -01-2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. CIT(A)-5, AHMEDABAD DATED 04.06.2018 PERTAINING TO A.Y. 2015-16 AND FOLLOWING GROUNDS HAVE BEEN TAKEN: ITA NO. 1794 /AHD/2018 . A.Y. 2015- 16 2 1.ON FACTS AND CIRCUMSTANCES OF THE CASE AS ALSO LA W ON SUBJECT, THE LEARNED AO HAS ERRED IN MAKING AN ADDITION OF RS 10,00,000/- O N ACCOUNT OF DISALLOWANCE U/S 80GGC BY PURPOSELY OVERLOOKING THE EVIDENCE SUBMITT ED BY THE ASSESSEE. 2. ON FACTS AND CIRCUMSTANCES OF THE CASE AS ALSO L AW ON THE SUBJECT, THE LEARNED CIT(A), AHMEDABAD-5 HAS ERRED IN AFFIRMING THE ADDI TION OF RS 10,00,000/- MADE BY THE LEARNED AO. 3. THE CIT(A), AHMEDABAD-5 HAS ERRED IN INTERPRETIN G THE PROVISIONS OF 80GGC AND ASKING FOR THE SOURCE OF DONATION. THE LEARNED CIT(A), AHMEDABAD-5 HAS AFFIRMED THE ADDITION ON THE GROUNDS THAT 'THE APPE LLANT HAS FAILED TO PROVIDE THE DETAILS AND EVIDENCES EXPLAINING THE SOURCES OF PAY MENTS' WHICH IS BAD IN LAW, HENCE REQUIRED TO BE DELETED. 4. THE APPELLANT CRAVED LEAVE TO ADD, ALTER, DELETE , AMEND OR RESCIND ANY OF THE ABOVE GROUNDS OF APPEAL. 2. IN THIS CASE, ASSESSEE HAS DONATED RS. 5,00,000/- T O RASHTRIYA KOMI EKTA PARTY VIDE CHEQUE NO. 196399 OF ICICI BANK AND RS. 5,00,0 00/- FOR DONATED TO AKHIL BHARAT HINDU MAHASABHA (GUJARAT STATE) VIDE C HEQUE NO. 196398 OF ICICI BANK. 3. IN ORDER TO CONFIRMATION THE DONATION, NOTICE U/S 1 31 WAS ISSUED TO THE RASHTRIYA KOME EKTA PARTY AND NOTICE WAS ALSO SENT TO AKHIL BHARAT HINDU MAHASABHA BUT NO REPLIED WAS RECEIVED BY THE ASSESS ING OFFICER. HENCE, HE MADE ADDITION OF RS. 10,00,000/-. 4. AGAINST THE SAID DISALLOWANCE, ASSESSEE PREFERRED F IRST STATUTORY APPEAL BEFORE THE LD. CIT(A) WHO CONFIRMED THE ACTION OF THE ASSE SSING OFFICER. 5. NOW ASSESSEE HAS COME BEFORE US BY WAY OF SECOND ST ATUTORY APPEAL AND WE CAN SEE CHEQUE NO AND BANK STATEMENT WERE FILED BY THE ASSESSEE. BUT SAME WERE IGNORED BY THE LOWER AUTHORITIES. ITA NO. 1794 /AHD/2018 . A.Y. 2015- 16 3 6. IN THE INTEREST OF JUSTICE, WE SET ASIDE THIS MATTE R BACK TO THE FILE OF THE ASSESSING OFFICER TO DECIDE MATTER AFRESH AFTER GIV ING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREAFTER WILL DECIDE MATTE R AS PER PROVISIONS OF LAW. 7. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 30 - 01- 2020 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 30/01/2020 RAJESH 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,AHME DABAD