Shri Mukesh T. Patel, HUF, Surat V. The Income tax Officer,Ward-3(2), Surat

ITA 210/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9322 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 31-01-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 21-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Section: 143(3); 147

Judgement Text

ITA NO S . 2101/AHD/ 2012 & 210 / AHD / 2014 A SSESSMENT Y EAR S : 2006 - 07 & 2008 - 09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] ITA NO S . 2101 / AHD / 2012 AND 210 / AHD / 2014 ASSESSMENT Y EAR S : 2006 - 07 & 2008 - 09 MUKESH T. PATEL (HUF) ..... .......... .APPELLANT 2, THAKOR NIWAS, OPP. NAV YUG COLLEGE, RANDER ROAD, SURAT 395 009 . [PAN: AA IHM 9971 M ] VS. INCOME TAX OFFICER, WARD 3 ( 2 ), SURAT. ................ RESPONDENT APPEARANCES BY: M .K. PA TEL FOR THE APPELLANT R AJ DEEP SINGH FOR THE RESPONDENT D ATE OF CONCL UDING THE HEARING : 31.01.2017 DATE OF PRONOUNCING THE ORDER : 31 . 01.2017 O R D E R 1. THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST TWO SEPARATE ORDERS DATED 21.08.2012 AND 25.10.2013, PASSED BY THE LEARNED CIT(A), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) READ WITH SECTION 147 OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEARS 2006 - 07 AND 2008 - 09 RESPECTIVELY. 2. WHEN THESE APPEALS WERE CALLED OUT FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THERE IS NO DISPUTE THAT THE ASSESSEE DID OWN THE AGRICULTURAL LAND BUT THE INCOME DECLARED BY THE ASSESSEE HAS BEEN REJECTED ON THE GROUND THAT AGRICULTURAL INCOME, AS DISCLOSED, HAS NOT BEEN SUBSTANTIATED AND THE EVIDENCE FILED IN SUPPORT OF THE INCOME DISCLOSED SU FFERS FROM PATENT INFIRMITIES. HE SUBMITS THAT WHAT HAS BEEN MISSED OUT IS THAT ADMITTEDLY THE ASSESSEE DOES OWN THE AGRICULTURAL LAND, AND EVEN IF THE INCOME SHOWN BY THE ASSESSEE IS REJECTED AS NOT SUPPORTED BY ACCEPTABLE ITA NO S . 2101/AHD/ 2012 & 210 / AHD / 2014 A SSESSMENT Y EAR S : 2006 - 07 & 2008 - 09 PAGE 2 OF 2 EVIDENCE, AGRICULTURAL INCOME I S TO BE ESTIMATED NEVERTHELESS ON SOME REASONABLE BASIS. LEARNED COUNSEL PRAYS THAT THE MATTER BE RESTORED TO THE FILE OF THE CIT(A) FOR THIS PURPOSES, AND FOR RE - ADJUDICATION IN LIGHT OF HIS FINDINGS ON ESTIMATED INCOME FROM AGRICULTURAL SOURCES. THAT IS THE SHORT POINT PRESSED BY THE LEARNED COUNSEL. 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY SUBMITS THAT EVEN IF AGRICULTURAL INCOME, AS SHOWN BY THE ASSESSEE, IS TO BE REJECTED, THERE HAS TO BE AN ESTIMATION OF INCOME FROM THE AGRICULTURAL LAND OWNED BY THE ASSESSEE, AND HE DOES NOT OBJECT TO THE MATTER BEING REMITTED TO THE FILE OF THE CIT(A) FOR THIS PURPOSE. 4. I N VIEW OF THE ABOVE DISCUSSIONS , I DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF LEARNED CIT(A) FOR ADJUDICATION DE - NOVO IN THE L IGHT OF THE ABOVE OBSERVATIONS . WHILE DOING SO, LEARNED CIT(A) WILL GIVE A FRESH OPPORTUNITY OF HEARING TO THE ASSESSEE AND SHALL TAKE INTO ACCOUNT SUCH SUBMISSIONS AS THE ASSESSEE MAY MAKE IN THE REMANDED PROCEEDINGS AND DECIDE THE MATTER IN ACCORDANCE WITH LAW AND BY WAY OF A SPEAKING ORDER. I ORDER ACCORDINGLY. 5. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON 31 ST DAY OF JANUARY, 2017 . SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 31 ST DAY OF JANUARY, 2017 . PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD