Shri Anil Shakrabhai Patel, Ahmedabad V. The ACIT.,Cent.Circle-2(1), Ahmedabad

ITA 1884/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9208 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-03-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 28-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SINHA
• Keywords: Unexplained investment; Principle of natural justice; Tax effect; Retraction; Reassessment proceedings
• Section: 143(3); 153A; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER THE ACIT, CENTRAL CIRCLE - 2(1), AHMEDABAD (APPELLANT) VS SHRI KANUBHAI MAGANLAL PATEL, AVIRAT HOUSE, NR. SCIENCE CITY ROAD, SOLA, AHMEDABAD PAN: ABJPP8496R (RESPONDENT) THE ACIT, CENTRAL CIRCLE - 2(1), AHMEDABAD (APPELLANT) VS SHRI ANIL S H AKARABHAI PATEL, 2, KAMLADEVI SOCIETY, KASHIBA ROAD , RANIP, AHMEDABAD PAN: ACRPP5402A (RESPONDENT) I T A NO S. 1864 TO 1866 / A HD/2 0 12 A SSESSMENT YEAR 200 7 - 08 TO 2009 - 10 ITA NO S. 1867 TO 1869 /A HD/20 12 ASSESSMENT YEAR 200 7 - 08 TO 2009 - 10 ITA NO . 1885 /AH D/20 12 ASSESSMENT YEAR 200 7 - 08 I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 2 SHRI KANUBHAI MAGANLAL PATEL, AVIRAT HOUSE, NR. SCIENCE CITY ROAD, SOLA, AHMEDABAD PAN: ABJPP8496R (APPELLANT) VS THE ACIT, CENTRAL CIRCLE - 2(1), AHMEDABAD (RESPONDENT) SHRI ANIL S H AKARABHAI PATEL, 2, KAMLADEVI SOCIETY, KASHIBA ROAD, RANIP, AHMEDABAD PAN: ACRPP5402A (APPELLANT) VS THE ACIT, CENTRAL CIRCLE - 2(1), AHMEDABAD (RESPONDENT) SMT. NAYNA ANIL PATEL, 2, KAMLADEVI SOCIETY, KASHIBA ROAD, RANIP, AHMEDABAD - 382480 PAN: AEAPP9362C (APPELLANT) VS THE ACIT, CENTRAL CIRCLE - 2(1), AHMEDABAD (RESPONDENT) ITA NO . 1884 /AHD/20 12 ASSESSMENT YEAR 200 7 - 08 ITA NO . 1882 /AHD/20 12 ASSES SMENT YEAR 200 7 - 08 ITA NO . 1883 /AHD/20 12 ASSESSMENT YEAR 200 7 - 08 I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 3 SHRI SURESH CHANDULAL PATEL, NAVRATNA APARTMENTS, SOLA ROAD, AHMEDABAD PAN: AMUPP3394E (APPELLANT) VS THE ACIT, CENTRAL CIRCLE - 2(1), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI R.K. SINHA , SR. D . R. ASSES SEE BY: S H RI MS.URVASHI SHODHAN , A.R. DATE OF HEARING : 02 - 03 - 2 016 DATE OF PRONOUNCEMENT : 17 - 03 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS IS A BATCH OF TEN APPEALS IN CASE OF DIFFERENT ASSESSEES NAMELY; SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKARABHAI PATEL, SMT. NAYANA PATEL AND SHRI SURESH CHANDULAL PATEL. THE SAME ARISES FROM A COMM ON ORDER OF THE CIT(A) - III, AHMEDABAD DATED 20 - 06 - 2 012 PASSED IN CASE NO. CIT() - III/213, 219, 218, 214, 215, 216, 217,212/AC - CC - 2(I)/11 - 12 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 148 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . THE REVENUE HAS FILED APPEALS ITA NOS. 1864 TO 1866/AHD/2012 IN CASE OF SHRI KANUBHAI MAGANLAL PATEL IN ASSESSMENT YEARS 2007 - 08 TO 2009 - 10; RESPECTIVELY FOLL OWED BY ASSESSEE S CROSS APPEAL IN FIRST I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 4 ASSESSMENT YEAR ITA 1885/AHD/2012. THE REVENUE THEREAFTER PREFERS NEXT THREE APPEALS IN CASE OF SHRI ANIL S H AKARABHAI PATEL ITA NOS. 1867 TO 1869/AHD/2012 IN ASSESSMENT YEARS 2007 - 08 TO 2009 - 10 AS AGAINST ASSESSEE S CROSS APPEAL IN FIRST ASSESSMENT YEAR ITA 1884/AHD/2012. THEN COMES REVENUE S APPEAL ITA 1882/AHD/2012 IN ASS ESSMENT YEAR 2007 - 08 IN THE CASE OF THIRD ASSESSEE SMT. NAYANA ANIL PATEL. REVENUE S LAST APPEAL IS ITA 1883/AHD/2012 IN CASE OF SHRI SURESH CHANDULAL PATEL IN ASSESSMENT YEAR 2007 - 08. THIS COMPLETES THE INSTANT BATCH OF TEN CASES. 2. BOTH PARTIES SUB MIT AT THE OUTSET THAT THE CIT(A) HAS DISPOSED OFF ALL EIGHT APPEALS FILED BY THES E FOUR ASSESSEES VIDE A COMMON ORDER UNDER CHALLENGE. AND THAT FAC T S AND ISSUES INVOLVE ARE IDENTICAL IN ALL CASES. THEY EXPRESS AGREEMENT THAT REVENUE S APPEAL ITA S 1864 T O 1866/ AHD/2012 ALONG WITH ASSESSEE S CROSS APPEAL ITA 1885/AHD/2012 IN CASE OF SHRI KANUBHAI MAGANBHAI PATEL FOR ASSESSMENT YEAR 2007 - 08 TO 2009 - 10 CAN BE TAKEN UP AS THE LEAD CASE S . WE ACCEPT THIS FAIR SUBMISSION IN ORDER TO AVOID REPETITION OF FACTS IN ALL CASES. WE COME TO REVENUE S THREE APPEALS ITAS 1864 TO 1866/AHD/2012 INTER ALIA PLEADING THAT THE CIT(A) HAS ERRED IN PARTLY DELETING UNEXPLAINED INVESTMENTS ADDITIONS U/S. 69B OF RS. 23,27,245/ - OUT OF RS. 28,37,245/ - , RS. 4,75,781/ - OUT OF RS. 25, 20,085/ - AND RS. 11,49,698/ - OUT OF RS. 33,31,713/ - IN ASSESSMENT YEARS 2007 - 08 TO 2009 - 10 IN CASES OF ASSESSEE SHRI KANUBHAI I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 5 MAGANLAL PATEL. THIS ASSESSEE IN TURN HAS PREFERRED HIS CROSS APPEAL ITA 1885/AHD/2012 IN ASSESSMENT YEAR 2007 - 08 ONLY RAISING TH E FOLLOWING SUBSTANTIVE GROUNDS: - 1. LD. CIT (A) ERRED IN LAW AND ON FACTS IN CONFIRMING ADDITION MADE BY AO OF RS. 28, 37, 245/ - AND OF RS. 41, 56, 282/ - AS UNEXPLAINED INVESTMENT IN LAND U/S 69B OF THE ACT. LD. CIT (A) FAILED TO APPRECIATE THAT THE LAND WAS PAID & ACCOUNTED FOR IN THE BOOKS OF BOTH THE FIRMS WHEREIN THE APPELLANT IS A PARTNER. LD. CIT (A) ERRED IN CONFIRMING ADDITION @ 20% OF ASSUMED UNEXPLAINED INVESTMENT IN LAND IN THE HANDS OF THE PARTNER WHEN THE OWNERSHIP IS OF THE FIRM THAT IS IN C LEAR VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. LD. CIT (A) OUGHT TO HAVE DELETED ADDITION MADE BY AO ON PRESUMPTIVE BASIS. 2. LD. CIT (A) ERRED IN LAW AND ON THE FACTS IN CONFIRMING ACTION OF AO IN MAKING ADDITIONS RELYING ON THE STATEMENT OF 2 FARM ERS TAKEN POST SEARCH OF SALE CONSIDERATION RECEIVED @ RS. 1.5 LAC PER BIGHA FOR LAND IN BAVLA FROM THE PURCHASER ACCEPTING THAT NO INCRIMINATING MATERIAL WAS FOUND DURING SEARCH. THIS ACTION OF ID. CIT (A) CONFIRMING ADDITION OF UNACCOUNTED INVESTMENT REL YING ON STATEMENT OF FARMERS WITHOUT PROVIDING COPY OF THE STATEMENT OR GRANTING ANY OPPORTUNITY TO THE APPELLANT TO CONFRONT THEM IS HARSH AND AGAINST THE LEGAL PRINCIPLES THAT DESERVES TO BE QUASHED. 3. LD. CIT (A) FURTHER ERRED IN LAW AND ON FACTS IN CONFIRMING THE VIEW OF THE AO THAT RETRACTION AFFIDAVIT FILED BY THE FARMERS BEING AN AFTERTHOUGHT AND AFTER A GAP OF TIME IS NOT ADMISSIBLE. LD. CIT (A) FAILED TO APPRECIATE THAT THE FARMERS RETRACTED FROM EARLIER STATEMENT SO AS TO GIVE CORRECT PICTURE O F THE TRANSACTION. LD. CIT (A) OUGHT TO HAVE ACCEPTED THE RETRACTION AFFIDAVIT. 4. LD. CIT (A) ERRED IN LAW AND ON FACTS IN DIRECTING AO TO DELETE ADDITION OF UNACCOUNTED INVESTMENT IN LAND AT BAVLA FOR A.Y. 2008/09 & A.Y. 2009/10 AFTER VERIFICATION WHEN THE FACTUAL RECORD CLEARLY DEMONSTRATES THAT NO LAND WAS PURCHASED BY THE APPELLANT FROM THE ABOVE 2 FARMERS IN THOSE YEARS. LD. CIT (A) OUGHT TO HAVE DELETED THE ADDITIONS HIMSELF. 5. LD. CIT (A) ERRED IN LAW AND ON THE FACTS IN CONFIRMING ACTION OF AO IN MAKING ADDITIONS FOR LAND PURCHASED IN MOTI BHOYAN ON THE I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 6 BASIS OF LOOSE PAPER # 72 & 73 OF ANNEXURE AS - 5 SEIZED FROM THE PREMISES OF THIRD PARTY. BOTH THE LOWER AUTHORITIES ERRED IN ADOPTING RATE PER BIGHA @ RS 9 LACS ON THE BASIS OF SEIZED DOCUM ENT WHEN A MUCH LOWER RATE IS ACCEPTED OF SUBSEQUENT SALE OF LAND IN VICINITY. THIS ACTION OF ID. CIT (A) CONFIRMING ADDITION OF UNACCOUNTED INVESTMENT BY RELYING ON A DUMB DOCUMENT IN ABSENCE OF ANY STATEMENT OF THE SEARCHED PARTY IS HARSH AND AGAINST THE LEGAL PRINCIPLES THAT DESERVES TO BE QUASHED. 6. BOTH THE LOWER AUTHORITIES ERRED IN LAW AND ON FACTS IN NOT APPRECIATING THE FACT THAT ONLY 10 BIGHAS LAND WAS PURCHASED FROM THE PERSON SEARCHED, WHEREAS BALANCE PURCHASE WAS DIRECTLY FROM THE FARMERS WHO WERE NEVER CONFRONTED BY AO TO CONFIRM ABOUT ANY CASH TRANSACTION WITH THE APPELLANT. LD. CIT (A) OUGHT TO HAVE CONSIDERED SUBMISSIONS AND DOCUMENTARY EVIDENCES PLACED ON RECORD BY THE APPELLANT TO DELETE ADDITION MADE BY AO ON CONJECTURE, SURMISES AND PR ESUMPTIONS. 3. IT EMERGES FROM THE CASE FILE THAT THE ASSESSEE S SUBSTANTIVE GRIEVANCE IS THAT THE CIT(A) OUGHT NOT TO HAVE PARTLY CONFIRMED UNEXPLAINED INVESTMENT ADDITIONS ON LAND PURCHASED IN VILLAGES BAVLA, KERALA AND MOTI BOYAN AS INDICATED HEREINA BOVE IN HIS PLEADINGS. WE HAVE HEARD BOTH THE PARTIES WHO REITERATE THEIR RESPECTIVE PLEADINGS FOR AND AGAINST THE IMPUGNED ADDITIONS. 4. THE ASSESSEE SHRI KANUBHAI MAGANBHAI PATEL IS A PARTNER OF THE FIRM M/S. ADVANCE WAREHOUSE PROJECT. OTHER PARTNE RS ARE S/SH DEEPAK C. PATEL, JAYESH K. PATEL, PRAN AY K. PATEL, PRAKESH C. PATEL, A NIL S. PATEL AND RAJESH K. PATEL. ALL OF THEM APPEAR TO HAVE PURCHASED AGRICULTURAL LANDS MEASURING 133.28 BIGHAS IN REVENUE I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 7 ESTATES OF VILLAGES BAVLA AND KERALA. THEIR FIR M HEREINABOVE APPEARS TO HAVE PAID THE PURCHASE CONSIDERATION OF RS. 58,06,500/ - THROUGH CHEQUES. THE ARRAY OF VENDORS INCLUDE TWO PERSONS NAMELY; SHRI BUDHAJI AND BHAGAJI THAKOR E . THEIR SHARE IN THE LAND PURCHASED MEASURES 21 BIGHAS. RELEVANT SALE PRIC E APPEARS TO BE RS. 6 LACS AS PAID BY CHEQUES. IT EMERGES FROM THE CASE FILE THAT THE ASSESSING OFFICER FRAMED A SEARCH ASSESSMENT IN ASSESSEE S CASE UNDER SECTION 1 43(3) R.W.S. 153A OF THE ACT ON 14 - 05 - 2010 ASSESSING HIS TAXABLE INCOME AS RS. 7,68,445/ - IN ASSESSMENT YEAR 2007 - 08. 5. WE PROCEED FURTHER AND FIND THAT THE DEPARTMENT CONDUCTED ANOTHER SEARCH IN M/S. ADI - AVIRAT AND OTHER GROUP CONCERNS ON 23 - 05 - 2008. THIS BROUGHT INTO LIGHT ALLEGED INCRIMINATING DOCUMENTS PERTAINING TO ABOVE LAND TRANSACTI ONS. THEY ACCORDINGLY STOOD SEIZED. THE DEPARTMENT CONDUCTED A SURVEY THEREAFTER IN THE VERY CASES. THERE IS NO DISPUTE THAT THIS ASSESSEE SHRI KANUBHAI MAGANLAL PATEL IS A DIRECTOR/PARTNER IN THE SEARCHED ENTITIES. THE DEPARTMENT WOULD SUMMON BOTH THE VENDORS. THEY RECORDED THEIR STATEMENTS BEFORE THE DDIT/INVESTIGATION ON 18 - 06 - 2006 AS FOLLOWS: - STATEMENT OF SHRI BUDHAJ I MOTIJI THAKORE. Q.1 PLEASE GIVE YOUR INTRODUCTION. ANS.: MY NAME IS BUDHAJI MOTIJI THAKOR, RESIDING AT THAKOREVAS, KERALA. I AM 52 YEAR OLD HAVING DATE OF BIRTH 1/4/1956. I HAVE STUDIED UPTO 8 TH STANDARD AND I AM DOING MASIONARY WORK. Q.2. PLEASE GIVE DETAILS OF A GRICULTURAL LAND HELD BY YOU AN D THE DETAILS OF SALE OF AGRICULTURAL LAND, IF ANY. I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 8 ANS.: WE, THREE BROTHERS, HA D ANCESTRAL AGRICULTURAL ADMESSURING 70 TO 80 BIGHAS. 20 YEARS BACK SOME OF THE LAND WAS ACQUIRED BY THE GOVERNMENT FOR DEVELOPMENT OF GIDC, KERALA. FOR THE ACQUISITION OF LAND THE STATE GOVERNMENT PAID US @ RS. 18,000/ - PER BIGHA. AFTER THAT 2 YEARS BACK 25 BIGHAS LAND WAS SOLD @ 1,40,000/ - ; TO 1,50,0007 - PER BIGHA. THIS LAND WAS SOLD TO LAND BROKERS DILIPSINH DARBAR OF MODASA VILLAGE, NOORBHAI VORA OF RUPAL VILLAGE AND HARIBHAI PRAJAPATI OF SIYADA VILLAGE. THIS LAND WAS JOINTLY HELD BY OUR FAMILY MEMBERS - ... FOR SALE OF THIS LAND WE HAVE RECEIVED SOME AMOUNT BY CHE QUE AND I RECEIVED RS. 8,50,000/ - IN CASH BEING 1 /3 RD SHARE IN OUR ANCESTRAL PROPERTY. MY OTHER TWO BROTHERS ALSO RECEIVED CASH AND CHEQUE ACCORDING TO THEIR 1/3TH SHARE EACH ON SALE OF THIS LAND . I DEPOSITED THE CHEQUE RECEIVED ON SALE OF LAND IN PUNJAB NATIONAL BANK, BAVLA. OUT OF CASH AMOUNT RECEIVED, I KEPT SOME AMOUNT WITH ME AND THE BALANCE AMOUNT WAS DEPOSITED WITH THE BANK. THE AMOUNT RECEIVED ON SALE OF THE LAND WAS UTILIZED BY ME FOR CON STRUCTION OF RESIDENTIAL HOUSE, MARRIAGE OF MY DAUGHTER AND OTHER HOUSEHOLD EXPENSES. THE RESIDENTIAL HOUSE WAS CONSTRUCTED FOR RS. 1,50,000/ - , EXPENDITURE OF RS. 1,50,000/ - INCURRED AT THE TIME OF MARRIAGE OF MY DAUGHTER, I HAVE PURCHASED HERO - HONDA MOTOR CYCLE FOR RS. 50,000/ - AND INVESTED RS. 1,00,000/ - IN THE LIC POLICIES...............' DETAILS OF BANK A/C OF BUDHAJ I M THAKORE WITH PNB ( A/C NO. 0070000100117762 ) CREDIT DEBIT DATE AMOUNT CASH/CHEQU E DATE AMOUNT CASH/C HEQUE 29.09.06 150 000 NO. 362804 .. .. .. 29.09.06 50000 NO. 362801 .. .. .. .. .. .. 06.10.06 I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 9 50000 CASH .. .. .. 09.10.06 40000 CASH 02.12.06 45000 NO.362830 .. .. .. .. .. .. 05.12.06 25000 C ASH .. .. .. 21.12.06 25000 CASH .. .. .. CASH 15.01.07 250 00 .. .. .. CASH 17.02.07 25000 01.06.07 50000 CASH .. .. .. 14.11.07 52271 CLOSURE PRO. (X) .. .. .. I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 10 . .. .. 14.11.07 50000 CA SH 20 .03.08 53321 CLOSURE PRO. (X) .. .. STATEMENT OF SHRI BHAG AJI MOTIJI THAKORE. Q.1. PLEASE GIVE YOUR INTRODUCTION. ANS.: MY NAME IS BHAGAJ I MOTIJI THAKOR, AGED 45 YEARS, RESIDING AT THAKOREVAS, KERALA, TAL - BAVLA. I HAVE STUDIED UPTO 6 TH STANDARD. Q.2. PLEASE GIVE DETAILS OF YOUR BUSINESS ACTIVITY. ANS.: SINCE LAST 26 YEARS I AM EMPLOYED AS WORKER IN SUJAN COLOUR FACTORY. Q.3. PLEASE GIVE DETAILS OF AGRICULTURAL LAND. ANS. WE, THREE BROTHERS, HAD ANCESTRAL AG RICULTURAL ADMESSURING 70 TO 80 BIGHAS. OUT OF THIS LAND, 20 YEARS BACK SOME OF THE LAND WAS ACQUIRED BY THE GOVERNMENT FO R DEVELOPMENT OF GIDC KERALA. FOR THE ACQUISITION OF LAND THE STATE GOVERNMENT PAID US @ RS. 18,000/ - PER BIGHA. OUT OF THE REMAINING 25 BIGHA LAND WAS SOLD 1 & 1/2 TO 2 YEARS BACK @ 1,40,000/ - TO 1,50,000/ - PER BIGHA. THIS LAND WAS SOLD TO LAND BROKERS DILIPSINH DARBAR OF MODASA VILLAGE, NOORBHAI VORA OF RUPAL VILLAGE AND HARIBHAI PRAJAPATI OF SIYADA VILLAGE. THIS LAND WAS JOINTLY HELD BY OUR FAMILY MEMBERS..... FOR SALE OF THIS LAND WE HAVE RECEIVED S OME AMOUNT OF RS. 1,50,000/ - BY CHEQUE AND RS - 8,50,000/ - IN CASH. OUT OF MY RECEIPTS I HAD GIVEN RS. 3,00,000/ - CASH TO MY SISTER AND RS. 5,00,000/ - CASH WAS KEPT WITH ME. THE CHEQUE OF R S. 1,50,000/ - AND CASH OF RS. 5,00,000/ - WAS DEPOSITED IN PUNJAB NATIONAL BANK, BAVLA AND AHMEDABAD DISTRICT CO - OP BANK, BAVLA. THE MONEY DEPOSITED IN BA NKS WERE WITHDRAWN TO CONSTRUCT A H OUSE. FOR CONSTRUCTION OF HOUSE, I HAD INCURRED EXPENSES OF RS. 2,5 0,000/ - . FOR CONSTRUCTION OF SMALL HUT IN BAVKYARD, I SPENT RS. 50,000/ - . I HAD ALSO PURCHASED A NEW HERO - HONDA SPLENDER AND RS.1,75,000/ - WERE UTILIZED TO PAY THE DEBT OF MY FATHER..........' I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 11 DETAILS OF BANK A/C OF BUDHAJI M THAKORE WITH PNB (A/C NO. 0 07 0000100117753) CREDIT DEBIT DATE AMOUNT CASH/CHEQ UE DATE AMOUNT CASH/CHE QUE 05.10.06 50,000 NO. 363802 05.10.06 150000 NO. 363804 07.10.06 175000 CASH 10.10.06 49500 CASH 10.10.06 49500 CASH 10.10.06 5000 CASH 04.11.06 4000 CASH I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 12 06.11.06 CASH 3000 11.11.06 25000 CASH .. . . 22.11.06 3000 CASH . CASH 29.11.06 100 0 02.12.06 45000 NO. 362831 .. .. 10.12.06 20000 CASH .. .. .. 04.01.07 50000 CASH . 17.01.07 13000 CASH 05.03.07 20000 CASH . .. . I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 13 . . 16.03.07 20000 CASH 16.03.07 10000 CASH . . .. . . 21.03.07 11000 CASH 2 6.10.07 20000 CASH . 05.11.07 25000 CASH . . . . 18.11.07 40000 CASH 6. IT IS TO BE SEEN THAT THESE TWO VENDORS RETRACTED FROM THEIR STATEMENTS VIDE AFFIDAVITS DATED 29 - 07 - 2008 F ILED WITHIN A PERIOD OF LESS THAN 1 & MONTHS. THE ASSESSING OFFICER FORMED REASONS TO BELIEVE IN VIEW OF ALL THIS MATERIAL THAT THE ASSESSEE HAD PAID ON MONEY TO THE TWO VENDORS. THIS MADE HIM TO ISSUE SECTION 148 NOTICE DATED 24 - 04 - 2011. THE ASSESSEE REITERATED THE INCOME ALREADY ASSESSED. THE ASSESSING OFFICER TOOK UP RE - ASSESSMENT PROPOSING TO ADD THE IMPUGNED ON MONEY BASED ON VENDORS STATEMENTS. THE ASSESSEE FILED HIS REPLY DATED 09 - 10 - 2011 AS I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 14 REFERRED IN PAGE 2 OF ASSESSING OFFICER S ORDER DAT ED 28 - 12 - 2008 AS UNDER: - ....KINDLY REFER TO THE ABOVE SUBJECT AND THE DISCUSSION THAT HAD TAKEN PLACE FROM TIME 'TO TIME DURING THE BOURSE OF ABOVE RE - ASSESSMENT PROCEEDINGS. 2. I HAVE TO INFORM YOUR HONOR THAT I ALONG WITH SIX OTHER MEMBER HAD PURCHA SED LAND AT. VILLAGE - BHYALA AND KERALA OF TALUKA - BAVLA, DIST. AHMEDABAD DURING AY 2007 - 08 TO AY 2009 - 10. THIS LAND WAS PURCHASED AS PER REGISTERED SALE DEED IN THE NAME OF SHRI DEEPAK C. PATEL, SHRI JAYESH K. PATEL, SHRI PRANAY K. PATEL, SHRI PRAKASH C. PA TEL, SHRI ANIL S. PATEL, SHRI KANUBHAI M. PATEL AND SHRI RAJESH K. PATEL. THE FACT OF THE CASE IS THAT THESE LANDS WERE PURCHASED BY THE FIRM M/S. ADVANCE WAREHOUSE PROJECT WHERE I AND SIX OTHER MEMBERS AS MENTIONED HEREIN ABOVE WERE PARTNERS AND THE PAYME NT TOWARDS THE PURCHASE CONSIDERATION WAS MADE BY ADVANCE WAREHOUSE PROJECT. SINCE THE LAND WAS PURCHASED ON BEH ALF OF THE FIRM AND THE PAYMENT WAS MADE BY THE FIRM, THE LAND SHOULD BE TREATED AS PURCHASE BY THE FIRM AND NOT BY THE INDIVIDUAL PARTNERS. 3. AS REGARDS LAND PURCHASED AT BHYALA AND KERALA OF TALUKA - BAVLA FROM BUDHAJI MOTIJI THAKOR AND BHAGAJI MOTIJI THAKOR AND OTHERS, I HAVE TO SUBMIT THAT I ALONG WITH SIX OTHER MEMBERS HAVE MADE PURCHASE' OF 133.28 BIGHAS OF AGRICULTURAL LAND AT VILLAGE - BHYAL A AND KERALA OF TALUKA - BAVLA FROM DIFFERENT FARMERS OF WHICH ONLY. 21 BIGHAS PURCHASED FROM BUDHAJI THAKOR AND BHAGAJI THAKOR AND THE REST 112 BIGHAS OF AGRICULTURAL LAND WAS PURCHASED FROM OTHER FARMERS. THE TOTAL PURCHASE CONSIDERATION FOR 133.28 BIGHAS WAS RS. 58, 06,500. THE PURCHASE PRICE WAS PAID BY CHEQUE BY THE FIRM OF M/S. ADVANCE WAREHOUSE PROJECTS. 4. DURING THE COURSE OF REASSESSMENT PROCEEDINGS YOUR HONOR HAS POINTED OUT THAT BOTH THE FARMERS HAVE ADMITTED AN OATH TO HAVE RECEIVED RS. 1, 50, 0 00 PER BIGHA AS SALE CONSIDERATION OF LAND AT BHYALA AND KERALA OF TALUKA - BAVLA. THE PURCHASE PRICE ACCORDINGLY COME S TO RS. 1, 99, 92, 720 (133.28 X 150000 ) AS AGAINST PURCHASE CONSIDERATION OF RS.58, 06,500 S HOWN BY US. THUS ACCORDING TO THE DEPARTMENT A N AMOUNT OF RS.1,41, 86,227 (1,99,92,720 - 58 ,06,500) HAS BEEN PAID IN CASH TOWARDS PURCHASE PRICE. YOU HAVE THEREFORE I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 15 ASKED ME TO SHOW CAUSE AS TO WHY AN ADDITION OF RS. 28,37,245 BEING 20% (MY SHARE) OF RS. 1,41,86,227/ - BE NOT MADE IN MY CASE U/S. 69B OF THE I.T. ACT, 1961. 5. I HAVE TO SUBMIT THAT THE STATEMENT MADE BY BOTH THE FRAMERS I.E. BUDHAJI THAKOR AND BHAGAJI THAKOR ARE NOT SUPPORTED BY ANY COGENT MATERIAL OR EVIDENCE IN SUPPORT OF THEIR STATEMENT AND I ALSO UNDERSTAND THAT THE SAID STATEMENT HAS BEEN RETRACTED BY BOTH THE FARMERS BY FILING THEIR RETRACTION AFFIDAVIT. THUS THE RETRACTED STATEMENT CANNOT BE USED AGAINST ME UNLESS I HAVE BEEN GIVEN AN OPPORTUNITY TO CROSS EXAMINE THEM. 6. I HAVE TO F URTHER SUBMIT THAT WE HAVE PURCHASED ONLY 21 BIGHAS OF AGRICULTURAL LAND FROM THE TWO FARMERS I.E. BHUDAJI M. THAKOR AND BHAGAJI M. THAKOR. THE BALANCE 112 BIGHAS OF AGRICULTURAL LAND HAS BEEN PURCHASED FROM THE FARMERS OTHER THAN BHUDHAJI THAKOR AND BHAGAJI THAKOR. THE STATEMENT OF BOTH THESE FARME RS CANNOT BE APPLIED TO THE OTHERS WHO HAVE NOT BEEN EXAMINED. DURING THE COURSE OF SEARCH NO INCRIMINATING MATERIAL AND / OR ANY EVIDENCE OR STATEMENT OF LAND OWNERS PERTAINING TO 112 BIGHAS OF LAND HAS BEEN FOUND OR BROUGHT ON RECORD BY THE DEPARTMENT T O SHOW THAT PURCHASE CONSIDERATION WAS MADE IN CASH TO THESE LAND OWNERS OTHER THAN BHUDHAJI M. THAKOR AND BHAGAJI THAKOR. I HAVE THEREFORE REQUEST YOUR HO NOR NOT TO MAKE ANY ADDITION U/S.69B OF THE I.T.ACT,1961, WITH RESPECT TO 112 BIGHAS OF AGRICULTURAL LAND PURCHASED FROM FARMERS OTHER THAN BHUDHAJI THAKOR AND BHAGAJI THAKOR. 7. I HAVE TO FURTHER SUBMIT THAT I HAVE NOT PURC HASED ANY AGRICULTURAL LAND FROM BHUDHAJI THAKOR AND BHAGAJI THAKOR IN AY 2008 - 09 OR AY 2009 - 10. I AM ENCLOSING HEREWITH DETAILS OF AGRI CU LTURAL LAND PURCHASED IN AY2007 - 08 TO 2009 - 10 FOR YOUR KIND PERUSAL. CONSIDERING THE ABOVE FACTS, I HAVE THEREFORE TO REQUEST YOUR HONOR NOT TO MAKE ANY ADDITION U/S. 69B OF THE I.T. ACT, 1961, IN MY CASE.... ' 7 . THE ASSESSING OFFICER TREATED AS SESSEE S VARIOUS PLEAS HEREINABOVE TO BE ABSURD. HE WAS OF THE OPINION THAT SELLERS STATEMENTS RECORDED BEFORE THE DDIT WITHOUT ANY DURESS (SUPRA) AS I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 16 REPRODUCED HEREINABOVE FOUND SUFFICIENT EVIDENCE TO PROVE ON MONEY PAYMENTS AT ASSESSEE S BEHEST. HE TR EATED THE SAME TO BE SACROSANCT STATEMENT WHICH COULD NOT BE RETRACTED LATER ON. THE ASSESSEE S EXPLANATION SUPPORT ING REGISTERED SALE PRICE AND HIS FIRM TO BE THE ACTUAL OWNER OF THE LAND PURCHASED STOOD REJECTED . THE ASSESSING OFFICER PROCEEDED TO COMP UTE ASSESSE E S SHARE IN THE LAND PURCHASED AS WELL AS ON MONEY PAYMENTS COMING TO RS. 28,37,245/ - THEREBY ADDING THE SAME AS UNEXPLAINED INVESTMENTS U/S. 69B OF THE ACT. 8 . THE ASSESSEE PREFERRED APPEAL. HE INTER ALIA CHALLENGED VALIDITY OF THE IMPUGNE D REOPENING, PLEADED VIOLATION OF PRINCIPLES OF NATURAL JUSTI CE BEING NOT SUPPLIED VENDORS STATEMENTS AND NOT AFFORDED CROSS EXAMINATION OPPORTUNITY. HE FURTHER ASSAILED CORRECTNESS OF THE IMPUGNED ADDITIONS ON MERITS. THE CIT(A) OBSERVES IN THE LOWER A PPELLATE ORDER THAT INCRIMINATING EVIDENCE IN THE NATURE OF DOCUMENTS PERTAINING TO LAND TRANSACTIONS AS WELL AS THE TWO VENDORS STATEMENTS FORM COGENT MATERIAL TO REOPEN THE SEARCH ASSESSMENTS ALREADY FRAMED IN HIS CASE. HE THEREAFTER OPINES THAT THERE HAS NOT BEEN ANY VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AS THE ASSESSEE HAD NO WHERE SOUGHT FOR VENDORS CROSS EXAMINATION AND OTHER EVIDENCE. THIS IS FOLLOWED BY HIS OPINION ON MERITS RELYING UPON HIS SIMILAR FINDINGS IN CASE OF ASSESSEE S PARTNER SHR I DEEPAK M. PATEL, SHRI JAYASH K. PATEL AND OTHERS IN HIS ORDERS DATED 02/08/2011 UPHOLDING THE IMPUGNED UNEXPLAINED INVESTMENTS ADDITIONS QUA BAVLA AND KERALA LANDS ONLY TO THE EXTENT OF THOSE SOLD BY SHRI I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 17 BUDHAJI AND BHAGAJI THAKORE. HE CONCLUDES THAT T HERE IS NO SUPPORTIVE EVIDENCE TO CONCLUDE THE INFERENCE FOR MAKING ON MONEY ADDITIONS PERTAINING TO THE 112 BIGHAS OF LANDS IN THE TWO VILLAGES. BOTH PARTIES RAISE THEIR FIRST ISSUE QUA CORRECTNESS OF ADDITIONS MADE IN RELATION TO BAVLA AND KERALA LAN DS. THE REVENUE SUBMITS THAT THE CIT(A) O UGHT TO HAVE UPHELD WHOLE OF ON MONEY ADDITIONS AS AGAINST ASSESSEE S ARGUMENTS SEEKING TO DELETE THE ENTIRE AMOUNT OF UNEXPLAINED INVESTMENTS MADE IN LAND PURCHASES OF THESE TWO VILLAGES. 9 . WE HAVE HEARD RIV AL CONTENTIONS. CASE FILE PERUSED. WE STATE AT THE RISK OF REPETITION THAT THE AUTHORITIES BELOW HAVE ADDED IMPUGNED ON MONEY BASED ON VENDORS STATEMENT S EXTRACTED HEREINABOVE FOLLOWED BY THEIR RETRACTION S . THE CIT(A) RELIES ON ASSESSEE S PARTNERS ORD ERS WHEREIN THE VERY ADDITIONS WAS RESTRICTED TO THE LAND SOLD BY THE ABOVE STATED TWO VENDORS. CASE RECORDS REVEAL THAT THE REVENUE FILED APPEALS IN CASE OF ASSESSEE S PARTNER DEEPAK MANILAL PATEL AS AGAINST HIS CROSS OBJECTION. A CO - ORDINATE BENCH HAS DISMISSED THE FORMER AS PREFERRED IN THE THREE ASSESSMENT YEARS IN QUESTION FOR HAVING INVOLVED LOW TAX EFFECT AS BOARD S CIRCULAR 21/2015. CROSS OBJECTIONS THEREIN HAVE ALSO BEEN REJECTED TO BE NOT MAINTAINABLE. WE FIND FROM THE LOWER APPELLATE ORDER T HAT ONE OF THE ASSESSMENT YEAR INVOLVES DEMAND AMOUNT OF RS. 15,07,600/ - COMING TO BE MORE THAN THE PECUNIARY LIMIT OF RS. 10 LACS. WE OBSERVE IN I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 18 THESE FACTS THAT THIS ISSUE REQUIRES OUR INDEPENDENCE ADJUDICATION ON MERITS AND LEGALITY. 10 . WE PROCE ED FURTHER ONCE AGAIN REVER T TO FACTS OF THE CASE . IT IS AN ADMITTED FACT THAT THE ASSESSEE HAS NOT BEEN SUPPLIED THE RELEVANT INCRIMINATING MATERIALS NOR HAS HE BEEN AFFORDED OPPO RTU NITY OF CROSS EXAMINATION OF HIS TWO VENDORS. THEIR STATEMENTS RECORDED BEFORE THE DDIT STANDS REPRODUCED HEREINABOVE. THE ASSESSEE S NAME NOWHERE FINDS MENTION THEREIN AS A VENDEE THEREOF. THE ASSESSING OFFICER HAS FURTHER NOT VERIFIED THEM TO HAVE INVESTED THE ALLEGED ON MONEY ON VARIOUS INSURANCES AND BANKING INSTRUMENTS ALONG WITH THE CORRESPONDING SOURCES THEREOF. IT HAS COME ON RECORD THAT THESE TWO VENDORS WERE ENGAGED IN OTHER VOCATIONS APART FROM OWNING THE AGRICULTURAL LANDS IN QUESTION. THE ASSESSING OFFICER DRAWS AN INFERENCE IN THESE FACTS THAT THESE STATEMENT S ARE SACROSANCT TO FORM SUFFICIENT EVIDENCE OF ON MONEY BEING PAID AT ASSESSEE S BEHEST. WE HAVE ALREADY REPRODUCED ASSESSEE S REPRESENTATION FILED BEFORE THE ASSESSING AUTHORITY CITING LACK OF CROSS EXAMINATION. THE CIT(A) S FINDINGS TO THE FACT THAT A SSESSEE NEVER RAISED ANY SUCH CROSS EXAMINATION GO AGAINST THE RECORD. HON BLE JURISDICTIONAL HIGH COURT IN (2010) 327 ITR 291 (GUJ) HEIRS AND LRS LATE LAXMANBHAI S. PATEL DELETES SUCH AN ADDITION FOR VIOLATION OF CROSS EXAMINATION OPPORTUNITY AND FAILU RE ON DEPARTMENT S PART TO ESTABLISH ANY NEXUS BETWEEN ASSESSEE S AMOUNT PAID TO THE CONCERNED SEARCHED PERSON. WE FIND THE SAME TO BE SQUARELY APPLICABLE IN FACTS OF THE INSTANT CASE. I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 19 11 . BOTH THE LOWER AUTHORITIES ARE FOUND TO HAVE HEAVILY RELIED UPO N ASSESSEE S VE NDOR S STATEMENTS IN DRAWING INFERENCE OF ON MONEY IN QUESTION. WE REITERATE THAT THIS INFERENCE IS NOT BASED ON ANY EVIDENCE EITHER IN THE STATEMENTS DIRECTLY OR INDIRECTLY LINKING ASSESSEE TO ANY INCRIMINATING EVIDENCE SO AS TO REACH TO O N MONEY FINDING. WE TAKE NOTE OF THE FACT THAT THE CENTRAL BOARD OF DIRECT TAXES IN ITS CIRCULAR DATED 10/03/2003 HAS ALREADY STATED THAT SUCH ADMISSION/CONFESSION MADE IN COURSE OF SEARCH HAVE TO BE BASED ON THE RELEVANT EVIDENCE COLLECTED. HON BLE JURI SDICTIONAL HIGH COURT IN KAILASHBEN MANHARLAL CHOKSI VS. CIT (2010) 328 ITR 411 DEALS WITH A CASE OF ASSESSMENT YEAR 1989 - 90 AND HOLDS IDE NTICAL SITUATION AFTER NOTING BOARD S CIRCULAR THAT ADDITION OF UNDISCLOSED INVESTMENTS MERELY ON SEARCH STATEMENT NOT SUPPORTED BY ANY EVIDENCE IS NOT SUSTAINABLE. WE DEEM IT APPROPRIATE TO OBSERVE HERE THAT THE IMPUGNED ADDITION IS ALSO BASED ON MERE STATEMENTS RETRACTED WITHIN TWO MONTHS WHICH NOWHERE N AMES THE ASSESSEE OR ESTABLISH ANY LINK TO THE ALLEGED UNEXPLAIN ED INVESTMENTS IN QUESTION. WE DRAW SUPPORT FROM THE ABOVE STATED PRECEDENTS FOR ACCEPTING ASSESSEE S ARGUMENTS. THE REVENUE S SUBMISSIONS SUPPORTING THE ASSESSING OFFICER S FINDINGS STAND REJECTED. WE DELETE ENTIRE ADDITION OF RS. 28,37,245/ - MADE U/S . 69B OF THE ACT QUA LANDS PURCHASED IN VILLAGES BAVLA AND KERALA (SUPRA). REVENUE S APPEALS ITA 1864 TO 1866/AHD/2012 FAIL. 12 . NOW WE COME TO ASSESSEE S SECOND SUBS TA NTIV E GROUND CHALLENGING UNEXPLAINED INVESTMENTS ADDITIONS OF RS. 41,56,282/ - I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 20 MADE U/S . 69B OF THE ACT PERTAINING TO LANDS PURCHASED IN MOTIB HOYA VILLAGE. HIS CASE THROUGH OUT PLEADED THAT IT IS HIS FIRM M/S. SOPAN INDUSTRIAL INFRASTRUCTURAL PARK WHICH IS THE ACTUAL PURCHASER/OWNER OF THE LAND IN QUESTION. A PERUSAL OF THE CASE RECORDS REV EALS THAT THE ASSESSING OFFICER REOPENED ASSESSMENT OF THIS FIRM OF THE IMPUGNED ASSESSMENT YEAR ITSELF ON THE BASIS OF THE VERY INCRIMINATING EVIDENCE I.E. ANNEXURE A - 5, PAGES 72 AND 73 FOR MAKING THE ENTIRE ADDITION OF ON MONEY CASH PAYMENT OF RS. 2,07,8 1,390/ - IN ITS HANDS VIDE REASSESSMENT ORDER DATED 26 - 02 - 2014. THE SAME IS IN FACT FRAMED POST FACTO THE LOWER APPELLATE UNDER CHALLENGE BEFORE US. THE REVENUE FAILS TO REBUT THIS FACTUAL POSITION . WE HOLD IN THESE FACTS THAT THE IMPUGNED ADDITION OF UN EXPLAINED INVESTMENTS PERTAINING TO ASSESSEE S LAND PURCHASED IN MOTI BHOYAN VILLAGE IS NOT SUSTAINABLE SO AS TO AVOID DOUBLE TAXATION. THE SAME ACCORDINGLY STANDS DELETED. REST OF THE GROUNDS IN ASSESSEE S APPEALS ARE TREATED SUPPLEMENTARY/CONSEQUENTIAL IN NATURE. ASSESSEE S APPEAL ITA 1885/AHD/2012 IS ACCEPTED. 13 . WE COME TO REVENUE S APPEAL 1867 TO 1869/AHD/2012 IN ASSESSMENT YEARS 2007 - 08 TO 2009 - 10 IN CASE OF ASSESSEE SHRI ANIL S H AKARABHAI PATEL WHO HAS FILED CROSS APPEAL ITA 1884/AHD/2012 IN FIR ST ASSESSMENT YEAR HEREINABOVE. WE FIND THAT REVENUE S GROUNDS IN THREE ASSESSMENT YEARS SEEK TO RESTORE UNEXPLAINED INVESTMENT ADDITIONS IN BHAVLA AND KERALA LANDS. WE HAVE ALREADY REJECTED REVENUE S CORRESPONDING GROUNDS IN CASE OF ANOTHER ASSESSEE KAN UBHAI MAGANLAL PATEL. WE FOLLO W SUIT HEREINABOVE AS WELL I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 21 ADOP TING THE VERY REASONING. REVENUE S APPEALS ITA 1867 TO 1869/AHD/2012 ARE REJECTED. WE COME TO ASSESSEE S CROSS APPEAL ITA 1884/AHD/2012 CHALLENGING UNEXPLAINED INVESTMENT ADDITIONS IN BHAVL A LANDS AMOUNTING TO RS. 14,18,622/ - AS ALREADY DEALT WITH IN REVENUE S APPEAL BY FOLLOWING OUR FINDINGS IN CASE ANOTHER ASSESSEE THEREBY DELETING THE IMPUGNED ADDITIONS. THIS APPEAL IS ACCORDINGLY ACCEPTED. 14 . THIS LEAVES US WITH THE REMAINING TWO AS SESSEE S SMT. NAYANA ANIL PATEL AND SHRI SURESH CHANDULAL PATEL. THEY HAVE FILED ITA NOS. 1882 AND 1883/AHD/2012 CHALLENGING UNEXPLAINED INVESTMENT ADDITIONS OF RS. 31,17,211/ - IN VILLAGE MOTI BHOYAN IN CASE OF FORMER AND RS. 20,78,141/ - IN CASE OF THE LA TTER ASSESSEE. LD. AUTHORIZED REPRESENTATIVE SUBMITS THAT THESE TWO ASSESSEE S ARE PARTNERS IN THE FIRM M/S. SOPAN INDUSTRIAL INFRA. PARK WHO HAS ALREADY BEEN ASSESSED QUA THE ENTIRE ADDITION AMOUNT AS STATED IN THE CASE OF SHRI KANUBHAI MAGANLAL PATEL IN PRECEDING PARAGRAPHS. THE REVENUE FAILS TO DRAW ANY DISTINCTION ON FACTS OF THE TWO CASES. WE ACCORDINGLY ACCEPT THIS SOLE SUBSTANTIVE GROUND RAISED IN THE TWO APPEALS AND DELETE THE IMPUGNED ADDITIONS OF UNE XPLAINED INVESTMENTS. ITAS 1882 AND 1883/AHD/ 2012 SUCCEED. I.T.A NOS. 1864 TO 1869/AHD/2012 & 1882 TO 1885/AHD /2012 A.Y. 2007 - 08 TO 2009 - 10 PAGE NO ASSESSEES: SHRI KANUBHAI MAGANLAL PATEL, ANIL S H AKRABHAI PATEL, SHRI SURESH CHANDULAL PATEL & SMT NAYANA ANIL PATEL 22 15 . WE REFER TO OUR ABOVE DISCUSSION AND DISMISS REVENUE S SIX APPEALS ITAS 1864 TO 1869/AHD/2012. THE ASSESSEES APPEALS 1882 TO 1885/AHD/2012 ARE ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 17 - 03 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 17 /03 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,