Appeal Details
Counselvise Citation
[2015] 140 COUNSELVISE.COM (IT) 93529 (ITAT-PANAJI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
10-06-2015
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
DB
Next Hearing Date
10-06-2015
Assessment Year
2009-2010
Appeal Filed On
19-06-2014
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, HON'BLE ACCOUNTANT MEMBER ITA N O . 206 /PNJ/20 14 : (A.Y 2009 - 10 ) RAMESH VEERAPPA SHIROL HUF SHAHAPUR, BELGAUM PAN : AALHS9148C ( APPELLANT) VS. ITO , WARD - 1(3) , BELGAUM (RESPONDENT) ASSESSEE BY : RAMESH VEERAPPA SHIROL REVENUE BY : M.R. BANGARI, LD. DR DATE OF HEARING : 10 / 06 /201 5 DATE OF PRONOUNCEMENT : 10 / 06 /201 5 O R D E R PER GEORGE MATHAN : 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), BELGAUM IN ITA NO. 201/BGM/2011 - 12 DT. 11.4.2014 FOR A.Y 2009 - 10. THE PARTY IN PERSON, SHRI RAMESH VEERAPPA SHIROL , KARTA OF THE HUF APPEARED IN PERSON AND SHRI M.R. BANGARI, LD. DR REPRESENTED ON BEHALF OF THE REVENUE. 2. IT WAS SUBMITTED BY THE LD. ASSESSEE THAT VARIOUS ADDITIONS HAD BEEN MADE IN THE COURSE OF THE ASSESSMENT ON THE BASIS OF THE 131 STATEMENT RECORDED FROM HIM. IT WAS THE SUBMISSION THAT IN THE COURSE OF THE ASSESS MENT THE ASSESSEE WAS UNABLE TO PRODUCE ALL THE EVIDENCES AND GIVE ALL THE EXPLANATION PROPERLY. IT WAS ALSO SUBMITTED THAT THE BOOKS OF ACCOUNTS AND VOUCHERS OF THE ASSESSEE HUF HAVE BEEN SEIZED BY THE DEPARTMENT U/S 131(3) AND THEY ARE STILL WITH THE 2 ITA NO. 206/PNJ/2014 (A.Y : 2009 - 10) DE PARTMENT. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ONE MORE OPPORTUNITY TO EXPLAIN ALL THE DETAILS BEFORE THE AO. IT WAS AN UNDERTAKING GIVEN BY THE ASSESSEE THAT HE WOULD PERSONALLY APPEAR BEFORE THE AO TO EXPLAIN EACH OF THE ADDITIONS. I T WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ONE MORE OPPORTUNITY BEFORE THE AO. 3. TO THE SAID SUBMISSION, THE LD. DR DID NOT RAISE ANY SERIOUS OBJECTIONS. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS THE LD. ASSESSEE HAS SPECIFICALLY GIV EN AN UNDERTAKING THAT HE WOULD APPEAR BEFORE THE AO AND GIVE ALL THE DETAILS AND EXPLANATIONS CALLED FOR BY THE AO, AS ALSO TAKING INTO CONSIDERATION THE FACT THAT THE ASSESSEE IS HANDICAPPED INSOFAR AS THE BOOKS OF ACCOUNTS AND THE CONNECTED DOC UMENTS AR E SEIZED BY THE REVENUE DEPARTMENT, IN THE INTEREST OF JUSTICE ALL THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE AO FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE AN ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CLAIMS. 5. IN THE RESULT, THE APPEA L OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10/06/2015. S D / - (N.K. BILLAIYA) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 1 0 /06/ 201 5 *SSL* 3 ITA NO. 206/PNJ/2014 (A.Y : 2009 - 10) COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER , 4 ITA NO. 206/PNJ/2014 (A.Y : 2009 - 10) DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 10/06/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10/06/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 10/06/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 10/06/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 10/06/2015 SR.PS 6. DATE OF PRONOUNCEMENT 10/06/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 10/06/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER
Mehul