The ACIT, Circle-6, Ahmedabad V. M/s. Shiv Shakti Family Trust, Ahmedabad

ITA 2200/AHD/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9016 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2009
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 13-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOVIND SINGHAL
• Assessee Lawyers: HEEMANSHU SHAH
• Keywords: Assessment record; Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI D.C. AGARWAL, A.M.) I.T.A. NO. 2200/AHD./2009 ASSESSMENT YEAR : 2005-2006 ASSISTANT COMMISSIONER OF INCOME TAX, -VS.- SH IV SHAKTI SPECIFIC FAMILY TRUST, CIRCLE-6, AHMEDABAD. AHMEDABAD (P.A. NO. AAB TS 0633 C) (APPELLANT) (R ESPONDENT) APPELLANT BY : SHRI GOVIND SINGHAL, SR. D.R. RESPONDENT BY : SHRI HEEMANSHU SHAH O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THE DEPARTMENT HAS FILED THIS APPEAL FOR THE ASSE SSMENT YEAR 2005-06 AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX(APPEALS) DATED 02 .04.2009. 2. THE ONLY GROUND RAISED IN THIS APPEAL IS THAT TH E LEARNED COMMISSIONER OF INCOME TAX(APPEALS) ERRED IN DELETING THE ADDITION OF RS.5 5,89,377/- MADE ON ACCOUNT OF JOB WORK DIFFERENCE. 3. THE FACTS IN BRIEF RELATING TO CONTROVERSY IN TH E AFORESAID GROUND OF APPEAL ARE THAT THE A.O. MADE THE ADDITION OF RS.55,89,377/- BECAUSE TH ERE WAS DISCREPANCY IN JOB CHARGES CREDITED TOWARDS JOB WORK CHARGES SHOWN IN THE T.D.S. CERTIF ICATE. BEFORE THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS), THE ASSESSEE EXPLAINED THE DIF FERENCE, WHICH IS RE-PRODUCED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) ON PAGE 2 OF THE IMPUGNED ORDER. AFTER CONSIDERING THE EXPLANATION OF THE ASSESSEE IN THE IMPUGNED ORDER, THE LD. COMMISSIONER OF INCOME TAX(APPEALS) DIRECTED THE A.O. TO VERIFY THE ASSESSEES CLAIM FROM THE RECORD AND DELETE THE ADDITION MADE BY HIM. SUBJECT TO VERIFICATION, IN THE IMPUGNED ORDER, THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) ALLOWED THE APP EAL OF THE ASSESSEE. 4. AT THE TIME OF HEARING, SHRI GOVIND SINGHAL, LD. DEPARTMENTAL REPRESENTATIVE CONTRADICTED THAT THE LEARNED COMMISSIONER OF INCOM E TAX(APPEALS) HAS NO POWER TO SET ASIDE 2 THE ORDER. THEREFORE, INSTEAD OF SETTING ASIDE, THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) OUGHT TO HAVE CALLED THE REMAND REPORT AND ADJUDICATED THE MATTER HIMSELF. SINCE THIS IS NOT DONE, THE IMPUGNED ORDER OF LEARNED COM MISSIONER OF INCOME TAX(APPEALS) BE SET ASIDE. 5. ON THE OTHER HAND, SHRI HEEMANSHU SHAH, LD. COUN SEL APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT NO PREJUDICE IS CAUSED TO THE REVEN UE BECAUSE ONLY AFTER VERIFICATION, THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) WILL DELETE THE ADDITION. 6. WE HAVE GIVEN OUR CAREFUL CONSIDERATION TO THE R IVAL SUBMISSIONS MADE BEFORE US AND HAVE PERUSED THE ORDERS OF AUTHORITIES BELOW. IT IS PERTINENT TO NOTE THAT LEARNED COMMISSIONER OF INCOME TAX(APPEALS) HAS NO POWER TO SET ASIDE. HOWE VER, TRIBUNAL CAN SET ASIDE THE MATTER. IT APPEARS THAT BEFORE THE LEARNED COMMISSIONER OF INC OME TAX(APPEALS), THE ASSESSEE FURNISHED THE RECONCILIATION. IN VIEW OF THIS, WE ARE OF THE CONSIDERED VIEW THAT A.O. MAY VERIFY THE RECONCILIATION FROM THE ASSESSMENT RECORD, FURTHER CALL ANY OTHER INFORMATION REQUIRED AND RE- ADJUDICATE THE ADDITION AFRESH IN ACCORDANCE WITH L AW AFTER GIVING ADEQUATE OPPORTUNITIES OF HEARING TO BOTH THE PARTIES. 7. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL OF THE REVENUE IS TREATED AS ALLOWED. THE ORDER WAS PRONOUNCED IN THE COURT ON 18. 09.2009 SD/- SD/- (D.C. AGRAWAL) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18 / 09 / 2009 COPY OF THE ORDER IS FORWARDED TO : 1) M/S. SHIV SHAKTI SPECIFIC FAMILY TRUST, 146-149, M AHALAXMI INDUSTRIAL ESTATE, SANAND VIRAMGAM HIGHWAY, AHMEDABAD, (2) ACIT, CIRCLE-6, AHMEDABAD, 3) CIT(A)- ,AHMEDABAD, (4) CIT- ,AHM EDABAD.(5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER LAHA/SR.P.S. DEPUTY REGISTRAR, ITAT, AHMEDA BAD