Shri Jayant Harijivandas Bhavsar, Ahmedabad V. The Income tax Officer,Ward-13(4), Ahmedabad

ITA 2093/AHD/2012

• Counselvise Citation: 209320514 RSA 2012
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 10-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITA HARDASANI
• Assessee Lawyers: S N DIVETIA
• Keywords: Salary income; Revised return
• Section: 143(3)

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 JAYANT HAR JI VANDAS BHAVSAR, B/1/246, MADHURVIND SOCIETY, RANA PARK, GHATLODIA, AHMEDBAD - 380061 PAN: ALVPB7264M (APPELLANT) VS THE ITO, WARD - 13(4), AHMEDABAD (RESPONDENT) REVENUE BY : S MT. ANITA HARDASANI , SR. D . R. ASSESSEE BY: S H RI S.N. DIVETIA , A.R. DATE OF HEARING : 10 - 09 - 2 015 DATE OF PRONOUNCEMENT : 21 - 10 - 2 015 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THE S E TWO ASSESSEE S APPEAL S FOR A.Y. 2009 - 10, ARISE FROM ORDER S OF THE CIT(A) - XX I & CIT(A) - 7, AHMEDABAD DATED 26 - 07 - 2012 & 01 - 01 - 2015 IN APPEAL NO S . CIT(A) - XX I/352/11 - 12 & CIT(A) - 7/35/13 - I T A NO S . 2093 / A HD/20 12 & I TA 874/AHD/2015 A SSESSMENT YEAR 200 9 - 10 I.T.A NO S . 2093/AHD/2012 & 874/AHD/2015 A.Y. 2009 - 10 PAGE NO JAYANT HAR JIVANDAS BHAVSAR VS. ITO 2 13 , IN PROCEEDINGS UNDER SECTION 143(3) AND 271(1)(C) RESPECTIVELY OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2 . A PERUSAL OF THE CASE F I LE REVEALS THAT THE FORMER CASE ITA 2093/AHD/2012 CHALLENGES ACTION OF THE LOWER AUTHORITIES IN ASSESSING TOTAL INCOME OF RS. 4,41,860 / - AS AGAINST THE REVISED COMPUTATION OF RS. 1,24,250/ - ALLEGEDLY FURNISHED DURING SCRUTINY. THE LATTER CASE CHALLENGES SECTION 271(1)(C) PENALTY IMPOSED BY THE ASSESSING OFFICER AND AFFIRMED IN THE LOWER APPELLATE PROCEEDINGS . 3. FACTS ARE COMMON IN B OTH CASES. THIS ASSESSEE/INDIVIDUAL FILES ITS RETURN ON 07 - 07 - 2009 DECLARING TOTAL INCOME OF RS. 1,49,400/ - . HE HAD CLAIMED CHAPTER VIA DEDUCTION OF RS. 2,92,459/ - / THE ASSESSING OFFICER TOOK UP SCRUTINY. HE SOUGHT FOR NECESSARY DETAILS. THE ASSESSEE FILED A LETTER ON 04 - 07 - 2011 DENYING TO HAVE MADE ANY INVESTMENT FOR CLAIMI NG THE ABOVE STATED DEDUCTION. HE PLEADED THAT HIS DAUGHTER WANTED TO GO ABROAD, THE AGENT HAD FILED RETURN ON BEHALF STATING SALARY INCOME OF RS. 2,31,100, HOUSE PROPERTY INCOME OF RS. 91,108/ - , FROM OTHER SOURCES OF RS. 1,19,654/ - AND THE IMPUGNED DEDUCTION HAD BEEN CLAIMED SO AS TO GET VISA FOR HIS DAUGHTER. THE ASSESSING OFFICER SPECIFICALLY RECORDS THAT THE ASSESSEE FILED COMPUTATION OF SHOWING SALARY OF RS. 1,01,600/ - AND INC OME FROM OTHER SOURCES OF RS. 22,648/ - ; TOTALING TO RS. 1,24,250/ - . THE ASSESSING O FFICER REFUSED TO BUY THIS EXPLANATION IN ASSESSMENT ORDER DATED 12 - 02 - 2011. HE TOOK INTO ACCOUNT ASSESSEE S VOCATION AS COURT CLERK HAVING MANY YEARS EXPERIENCE BEING REG ULARLY I.T.A NO S . 2093/AHD/2012 & 874/AHD/2015 A.Y. 2009 - 10 PAGE NO JAYANT HAR JIVANDAS BHAVSAR VS. ITO 3 ASSESSED . HE ACCORDINGLY DECLINED ASSESSEE S DEDUCTION CLAIM HEREINABOVE AN D ALSO INITIATED SECTION 271(1)(C) PENALTY PROCEEDINGS. 4. THE ASSESSEE PREFERRED APPEAL. THE CIT(A) UPHOLDS THE ASSESSING OFFICER S ACTION STATING THE ABOVE STATED DEDUCT ION CLAIM AS A WRONG ONE. HE OBSERVES THAT THE ASSESSEE HAD NOT FILED ANY REVISED RETURN WITHIN THE TIME ALLOWED OR COMPLETION ASSESSMENT. THIS LEAVES THE ASSESSEE AGGRIEVED WHO HAS FILED ITA 2093/AHD/2012 IN QUANTUM PROCEEDINGS. 5. WE PROCEED FURTHER AND FIND THAT THE ASSESSING OFFICER AS WELL AS CIT(A) HAVE PENALIZED THE ASSESSEE QUA CLAIMING CHAPTER VIA DEDUCTION HEREINABOVE RESULTING IN THE IMPUGNED PENALTY OF RS. 44,673/ - BEING IMPOSED. THIS PENALTY FORMS SUBJECT MATTER OF THE LATTER APPEAL ITA 8 74/AHD/2015. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE CASE FILE. RELEVANT FACTS COMMON IN BOTH CASES STAND NARRATED HEREINABOVE. THE SAME ARE NOT REPEATED FOR THE SAKE OF BREVITY. THE ASSESSEE REFERS TO ASSESSING OFFICER SPECIFIC OBSERVATION IN ASSESSMENT ORDER THAT HE HAD FILED COMPUTATION AFRESH STATING GROSS INCOME OF RS. 1,24,250/ - (SUPRA) WELL BEFORE FINALIZATION OF ASSESSMENT. HIS CASE IS THAT PROCEEDINGS BEFORE THE ASSESSING OFFICER WERE ALREADY ALIVE. HE REFERS TO THE CIT(A) S FINDIN GS QUOTING NON FURNISHING OF A REVISED RETURN WITHIN TIME. IT IS ACCORDINGLY ARGUED THAT THE AUTHORITIES BELOW OUGHT TO HAVE CONSIDERED THIS COMPUTATION OF INCOME. THE REVENUE I.T.A NO S . 2093/AHD/2012 & 874/AHD/2015 A.Y. 2009 - 10 PAGE NO JAYANT HAR JIVANDAS BHAVSAR VS. ITO 4 STRONGLY SUPPORTS THE ASSESSING OFFICER S ACTION UNDER CHALLENGE. AFTER GIVIN G OUR THOUGHTFUL CONSIDERATION OF RIVAL CONTENTION, WE ARE OF THE VIEW THAT THIS MATTER REQUIRES FURTHER ADJUDICATION BY THE LEARNED ASSESSING OFFICER IN VIEW OF THE FACT THAT THE ASSESSEE HAD FILED HIS REVISED COM PUTATION IN THE COURSE OF ASSESSMENT ITSEL F. IT APPEALS PRIMA FACIE THAT THE ABOVE STATED CHAPTER VIA DEDUCTION HAD BEEN WRONGLY CLAIMED WITHOUT ANY BASIS. BE THAT AS IT MAY, WE ARE MORE CONCERNED ABOUT APPROPRIATE TAXATION OF ASSESSEE S INCOME RATHER THAN TECHNICALITIES. WE ACCORDINGLY DIRECT THE LD. ASSESSING OFFICER TO FRAME ASSESSMENT AFRESH IN ASSESSEE S CASE AFTER TAKING INTO CONSIDERATION THE RELEVANT MATERIAL AND COMPUTATION ON RECORD. THE ASSESSEE S SOLE SUBSTANTIVE GROUND RAISED IN QUANTUM APPEAL ITA 2093/AHD/2012 IS ACCEPTED FOR STAT ISTICAL PURPOSE. SAME ORDER TO FOLLO W IN PENALTY APPEAL ITA 874/AHD/2015. 7. THESE TWO ASSESSEE S APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 21 - 10 - 2015 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S . GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 21 /10 /2015 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE I.T.A NO S . 2093/AHD/2012 & 874/AHD/2015 A.Y. 2009 - 10 PAGE NO JAYANT HAR JIVANDAS BHAVSAR VS. ITO 5 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,