Shri Kantilal N. Patel, GONDAL V. The Deputy Commissioner of Income Tax, Circle-1, RAJKOT-GUJARAT

ITA 180/RJT/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67268 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 02-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBULAL , SMC BENCH, RAJKOT BEFORE SHRI D K SRIVASTAVA, AM ITA NO. 180 /RJT/2013 (ASSESSMENT YEAR : 200 3 - 04 ) SHRI KANTILAL N. PATEL, V. DCIT, CIRCLE - 1 , RAJKOT V. S. ROAD, CHORDI DARWAJA, GONDAL PAN : AGHPP 8255 H DATE OF HEARING : 21 - 0 5 - 201 3 DATE OF PRONOUNCEMENT : 03.06. 201 3 ASSESSEE BY : SHRI MEHUL RA NPURA, CA REVENUE BY : SHRI K. C. MATHEWS, DR ORDER D. K. SRIVASTAVA : THE APPEAL FILED BY T HE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT (A) - II , RAJKOT ON 2 8 .0 2 .2013, ON THE FOLLOWING GROUNDS: - 1.0 THE GROUNDS OF APPEAL MENTIONED HEREUNDER ARE WITHOUT PREJUDICE TO ONE ANOTHER . 2.0 THE LEARNED COMMISSIONER OF INCOME TAX (APPEA LS) - II, RAJKOT [HEREINAFTER REFERRED TO AS THE CIT(A)] WAS NOT JUSTIFIED IN DISMISSING THE APPEAL EX - PARTE ON THE GROUND OF NON - PRESECUTION. 3.0 THE LD. CIT(A) ERRED ON FACTS AS ALSO IN LAW IN SUMMARILY CONFIRMING THE ADDITIONS AND DISALLOWANCES MADE BY T HE AO. 4.0 THE LD. CIT(A) ERRED ON FACTS AS ALSO IN LAW IN CONFIRMING THE ADDITION OF RS.3,33,100/ - MADE BY THE AO ON THE ALLEGED GROUND OF NON GENUINE AGRICULTURE INCOME AND TREATING THE SAME AS UNDISCLOSED INCOME. THE ADDITION IS TOTALLY UNJUSTIFIED ON FACTS AS ALSO IN LAW AND MAY KINDLY BE DELETED. 5.0 THE LD. CIT(A) ERRED ON FACTS AS ALSO IN LAW IN CONFIRMING THE DISALLOWANCE OF RS.75,699/ - BEING 50% OUT OF (I) MISC. EXPENSE (II) TRAVELING EXPENSE (III) SALARY EXPENSE (IV) SWAGAT EXPENSE (V) OFFICE R ENT EXPENSE (VI) STATIONERY EXPENSE (VII) PETROL EXPENSE. THE DISALLOWANCE IS TOTALLY UNJUSTIFIED AND MAY KINDLY BE DELETED. 6.0 YOUR HONORS APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER, OR WITHDRAW ANY OR MORE GROUND OF APPEAL ON OR BEFORE THE HEARING OF APPEAL. 2 ITA 180 /RJT/2013 2. I HAVE HEARD BOTH THE PARTIES. PERUSAL OF PARAGRAPH 2 OF THE APPELLATE ORDER PASSED BY THE LD. CIT(A) SHOWS THAT THE ASSESSEE DID NOT ENTER APPEARANCE BEFORE HIM IN SPITE OF SEVERAL OPPORTUNITIES GIVEN BY THE LD CIT(A) TO THE ASSESSEE. THE LD CIT(A) HAS THEREFORE DISMISSED THE APPEAL FOR WANT OF PROSECUTION BY THE ASSESSEE. HE HAS HOWEVER NOT DISPOS ED OFF EACH GROUND OF APPEAL TAKEN BEFORE HIM ON MERITS. THE ASSESSEE NOW REGRETS HIS NON - APPEARANCE BEFORE THE LD CIT(A). HE HOWEVER ASSURES THAT HE WOULD ENTER APPEARANCE BEFORE THE LD CIT(A) IF HE IS GIVEN A CHANCE . LOOKING INTO THE TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE, IT IS CONSIDERED PROPER TO SET ASIDE THE ORDER PASSED BY THE LD CIT(A) AND RESTORE THE MATTER TO THE FILE OF LD CIT(A) WITH THE DIRECTION TO DISPOSE O F THE APPEAL AFRESH IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNIT Y OF HEARING TO BOTH THE PARTIES. I ORDER ACCORDINGLY. THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRON OUNCED ON 03.06 . 201 3 SD/ - ( D. K. SRIVASTAVA) ACCOUNTANT MEMBER RAJKOT: 03.06 .2013 BT COPY OF ORDER FORWARDED TO: - 1 . APPELLANT - SHRI KANTILAL N. PATEL, V. S. ROAD, CHORDI DARWAJA, GONDAL 2 . RESPONDENT - DCIT, CIRCLE - 1, RAJKOT 3 . CONCERNED CIT - I , RAJKOT 4 . DR, ITAT, RAJKOT 5 . GUARD FILE. BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT