, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA NO. 1942/AHD/2017 / ASSESSMENT YEAR: 2012-13 KALPESH C. SHAH B-22, RUSHIKA APARTMENT NR. SUJATA FLAT SHAHIBAUG AHMEDABAD PAN : AWRPS 000 7 J VS ITO, WARD-1(2)(3) AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SMT.ILA PARMAR, SR.DR / DATE OF HEARING : 06/06/2019 /DATE OF PRONOUNCEMENT : 24/06/2019 O R D E R ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF THE LD.CIT(A)-10, AHMEDABAD DATED 22.6.2017 PASSED FOR THE ASSTT.YEAR 2012-13. 2. ON THE LAST OCCASION, THIS APPEAL WAS LISTED ON 30.4.2019. THE ASSESSEE HAD FILED AN APPLICATION FOR ADJOURNMENT O F HEARING AND THE HEARING WAS ADJOURNED TO 6.6.2019. HOWEVER, ON 6.6 .2019 NO-ONE HAS APPEARED ON BEHALF OF THE ASSESSEE, AND WITH THE AS SISTANCE OF THE LD.DR, I HAVE GONE THROUGH THE RECORD. 3. SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE L D.CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.6,46,800/- WHICH WAS ADDED BY THE AO WITH AID OF SECTION 68 OF THE INCOME TAX ACT. ITA NO.1942/AHD/2017 - 2 - 4. IT EMERGES OUT FROM THE RECORD THAT THE ASSESSEE HAS FILED HIS RETURN OF INCOME ON 28.9.2012 DECLARING TOTAL INCOME AT RS .3,38,860/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY ASSESSMEN T AND NOTICE UNDER SECTION 143(2) WAS ISSUED AND SERVED UPON THE ASSES SEE. ON SCRUTINY OF THE ACCOUNTS, IT REVEALED TO THE AO THAT THE ASSESS EE HAS TAKEN UNSECURED LOANS FROM DIFFERENT PERSONS. HE HAS TAKEN A SUM OF RS.4,85,000/- THROUGH CHEQUE FROM THREE PARTIES AND RS.161,800/- IN CASH FROM NINE PARTIES. ACCORDING TO THE FINDING RECORDED BY BOTH THE OFFICERS CONCURRENTLY IT REVEALED THAT WHEN THE AO STARTED I NQUIRY THE ASSESSEE DID NOT BOTHER TO FILE THE DETAILS. THEREAFTER, FA THER OF THE ASSESSEE ALONG WITH TWO AUTHORIZED PERSONS ATTENDED BEFORE THE AO AND ADMITTED THAT THESE ARE THE BOGUS UNSECURED LOANS. WITH THIS FIN DING, ADDITION HAS BEEN MADE. ON THE OTHER HAND, THE STAND OF THE ASS ESSEE IS THAT NO SUCH ADMISSION WAS MADE ON HIS BEHALF EITHER BY THE AUTH ORIZED REPRESENTATIVES OR HIS FATHER. THE ASSESSEE HAS FI LED NECESSARY DETAILS. ACCORDING TO HIM, LOANS OF RS.4,85,000/- WAS TAKEN THROUGH CHEQUES FROM SMT.PISTABEN C. SHAH, SMT.SHITAL SHAH AND FROM SMT.SUNITA PARESH SHAH. HE HAS SUBMITTED THEIR BANK STATEMENTS, CON FIRMATION AND RETURN OF INCOME FROM ALL THE ALLEGED CREDITORS. IN RESPO NSE TO THE NOTICE UNDER SECTION 133(6) THE ALLEGED CREDITORS HAVE SUBMITTED NECESSARY DETAILS AND COPIES OF REPLIES HAVE BEEN PLACED ON PAGE NOS.23 T O 29 OF THE PAPER BOOK. THE LD.DR RELIED UPON THE ORDERS OF THE REVE NUE AUTHORITIES AND CONTENDED THAT ADDITION BE CONFIRMED. 5. I HAVE GONE THROUGH THE RECORD CAREFULLY. I FIN D THAT ASSESSEE HAS SPECIFICALLY PLEADED IN THE STATEMENT OF FACTS FILE D BEFORE THE CIT(A) DISPUTING THE STAND OF THE AO THAT THESE LOANS WERE ADMITTED AS BOGUS. ONCE A DISPUTE HAS BEEN RAISED BY THE ASSESSEE AT F IRST AVAILABLE TIME, ITA NO.1942/AHD/2017 - 3 - THEN THIS ASPECT OUGHT TO HAVE BEEN DEALT ON MERIT. THE LD.CIT(A) HAS REJECTED THIS CONTENTION ON THE GROUND THAT NO AFFI DAVIT WAS FILED. ASSERTION MADE IN THE STATEMENT OF FACTS IS AKIN TO ANY AFFIDAVIT BECAUSE IT IS AN APPEAL AT THE END OF THE ASSESSEE WHO FELT AGGRIEVED WITH THE FINDING OF THE FACT RECORDED BY THE AO. SINCE ADDI TION HAS BEEN CONFIRMED ON THE GROUND THAT THE ASSESSEE HAS ADMIT TED THEM AS BOGUS; ONCE THAT FACT HAS BEEN DISPUTED, THEN WHOSE DETAIL S ON MERIT REQUIRES TO BE EXAMINED, WHICH HAS NOT BEEN CONSIDERED BY THE L D.CIT(A). THEREFORE, TAKING INTO CONSIDERATION THESE FACTS, I SET ASIDE BOTH THE ORDERS AND REMIT THIS ISSUE TO THE FILE OF THE AO F OR RE-ADJUDICATION. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE, 2019. SD/- (RAJPAL YADAV) JUDICIAL MEMBER