Shri Dilip Bhagwandas Jethwani, Ahmedabad V. The Income Tax Officer, Ward-7(2)(1), Ahmedabad

ITA 2193/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5327 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SEWAK
• Assessee Lawyers: PF JAIN
• Section: 143(3)

Judgement Text

SMC-ITA NO. 2193/AHD/2017 DILIP KR. BHAGWANDAS JETHWANI VS. ITO AY : 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO. 2193/AHD/2017 ASSESSMENT YEAR : 2009-10 DILIPKUMAR BHAGWANDAS JETHWANI ............A PPELLANT 53, URVASHI BUNGALOWS, B/H. S.T. WORKSHOP, NARODA PATIYA ROAD, NARODA, AHMEDABAD 380 025 [PAN : AQZPJ 9539 Q] VS. INCOME TAX OFFICER .......................RESPONDENT WARD 7 (2)(1), AHMEDABAD APPEARANCES BY: PF JAIN, FOR THE APPELLANT SHIVA SEWAK, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 08.10.2018 DATE OF PRONOUNCING THE ORDER : 15.10.2018 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF ORDER DATED 2 ND AUGUST 2017 PASSED BY THE CIT(A) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.W.S. 147 AND 254 OF THE INCO ME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2009-10. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED COUNSEL POINTED OUT THAT THIS IS SECOND ROUND OF HEARING BEFORE THE TRI BUNAL, AND RATHER THAN GIVING EFFECT TO THE DIRECTIONS OF THE TRIBUNAL TO ADJUDIC ATE AFRESH IN THE LIGHT OF DOCUMENTS FILED BY THE ASSESSEE , THE AUTHORITIES BELOW HAVE EMPHASIZED UPON THE STATEMENT OF THE ASSESSEE AS RECORDED DURING SU RVEY PROCEEDINGS, WHICH IS INADMISSIBLE ANYWAY. I AM THUS URGED TO ONCE AGAIN REMIT THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION ON MER ITS. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, OPPOSES THIS PRA YER AS AIMED TO WASTE TIME AND DELAY THE ADJUDICATION PROCESS REACHING FINALIT Y. 3. I HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE AP PLICABLE LEGAL POSITION. SMC-ITA NO. 2193/AHD/2017 DILIP KR. BHAGWANDAS JETHWANI VS. ITO AY : 2009-10 PAGE 2 OF 2 4. I FIND THAT THE MATTER INDEED NEEDS TO BE EXAMIN ED ON MERITS AND THE DOCUMENTS, SUCH AS COPIES OF BANK ACCOUNTS PLACED BEFORE US AT PAGES 37 TO 56 AND THE ACCOUNTS OF THE ASSESSEE, NEED TO BE TAKEN INTO ACCOUNT. IT IS TRUE THAT THE ASSESSEE HAS MADE INVESTMENT IN THE RELEVANT PREVIO US YEAR BUT ONE HAS TO CONSIDER, DE-HORS THE STATEMENT OF THE ASSESSEE TO WHAT EXTENT IT CAN BE TREATED AS EXPLAINED OUT OF FUNDS AVAILABLE TO HIM. IN VIEW OF THESE DISCUSSIONS, AND BEARING IN MIND ENTIRETY OF THE CASE, I DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE CIT(A) FOR CONSIDERING THE MATTER A FRESH IN THE LIGHT OF ABOVE OBSERVATIONS AND SUCH MATERIAL AS THE ASSESSEE MAY PRODUCE, IN ACCORDANCE WITH THE LAW. ORDERED, ACCORDINGLY. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF OCTOBER, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD, THE 15 TH DAY OF OCTOBER, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ... ORDER PREPARED AS PER 2 PAGES MANUSCRIPTS OF HONBLE AM, WHICH ARE ATTACHED HEREWITH-15.10.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 15.10.2018...... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: ........ 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 8. DATE OF DESPATCH OF THE ORDER: ......