Shri Dhirajlal Kantilal Virvadiya, Gandhinagar V. The Income tax Officer,Ward-1, Gandhinagar

ITA 2248/AHD/2009

• Counselvise Citation: 224820514 RSA 2009
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-09-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 22-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K VOHRA SRDR
• Section: 148; 54

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .., !'# $ $ $ $ %% % &, ' ( # BEFORE SHRI G.D.AGARWAL, VICE-PRESIDENT (AZ) AND SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER $./ I.T.A. NO.2248/AHD/2009 ( * * * * / / / / ASSESSMENT YEAR : 2006-07) VIRVADIYA DHIRAJLAL KANTILAL PROP.AASOPALAV, SHOP NO.B-9/1, DIST. SHOPPING CENTRE SECTOR-21 GANDHINAGAR / VS. THE ITO WARD-1 GANDHINAGAR '+ (, $./- $./ PAN/GIR NO. : ACOPV 9679A ( +. / // / APPELLANT ) .. ( /0+. / RESPONDENT ) +. 1 ( / APPELLANT BY : NONE /0+. 2 1 ( / RESPONDENT BY : SHRI R.K. VOHRA SR. D.R. % 3 2 &, / / / / DATE OF HEARING : 15/09/2011 45* 2 &, / DATE OF PRONOUNCEMENT : 15/09/2011 (6 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE WHICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-GAN DHINAGAR DATED 06/04/2009 AS PER FOLLOWING GROUNDS: 1. THE ASSESSING OFFICER HAS ISSUED NOTICE UNDER S ECTION 148 OF THE ACT ON THE BASIS OF MIS-READING OF SECTION 54 OF TH E ACT. THERE WAS ITA NO. 2248/AHD/2009 VIRVADIYA DHIRAJLAL KANTILAL VS. ITO ASST.YEAR - 2006-07 - 2 - NO VALID REASON TO FORM AN OPINION THAT INCOME HAS ESCAPED ASSESSMENT. THAT IN ABSENCE OF VALID ASSUMPTION OF JURISDICTION , PROPOSED RE- OPENING IS BAD IN LAW AND NOTICE UNDER SECTION 148 OF THE ACT IS REQUIRED TO BE QUASHED. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL) HAS PASSED THE ORDER WITHOUT PROVIDING OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE. THE CIT(A) HAS PASSED THE ORDER ON THE BASIS OF WRI TTEN SUBMISSIONS MADE BEFORE HIM WITHOUT AFFORDING ADEQU ATE OPPORTUNITY OF MAKING ORAL REPRESENTATION BEFORE HI M. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL) HAS IGNORED THE MOST PROBABLE EXPLANATION FOR AMOUNT SPENT ON N EW RESIDENTIAL HOUSE OF ASSESSEE. WE HEREBY APPLY THAT ALL ABOVE GROUNDS OF APPEAL AR E INDEPENDENT AND WITHOUT PREJUDICE TO ONE OTHER. WE FURTHER CRA VES TO ADD AND AMEND ANY GROUND OF APPEAL DURING THE COURSE OF HEA RING. 2. N OTICE HAS BEEN ISSUED ON 07/05/2011 FIXING THE DATE OF HEARING ON 28/06/2011 WHICH WAS SERVED UPON THE ASSESSEE B Y REGISTERED POST AD (AS PER EVIDENCE ON RECORD) AND ON THE BASIS OF APPLICATION OF THE ASSESSEES LEARNED AUTHORISED REPRESENTATIVE THE HE ARING WAS ADJOURNED TO 15/09/2011. HOWEVER, ON THE DATE OF HEARING (I.E. 15/09/2011 TODAY), NO ONE HAS APPEARED FROM THE SIDE OF APPEL LANT-ASSESSEE. UNDER THE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THIS APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH HIS AP PEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIGH C OURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE CASE OF CIT VS. ITA NO. 2248/AHD/2009 VIRVADIYA DHIRAJLAL KANTILAL VS. ITO ASST.YEAR - 2006-07 - 3 - MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI), WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 15/ 09 /2011. SD/- SD/- ( G.D. AGARWAL ) ( MUKUL KR. SHRAWAT ) VICE PRESIDENT (AZ) JUDICIAL ME MBER AHMEDABAD; DATED 15 / 09 /2011 7.. , . ../ T.C. NAIR, SR. PS (6 2 /&8 (8*& (6 2 /&8 (8*& (6 2 /&8 (8*& (6 2 /&8 (8*&/ COPY OF THE ORDER FORWARDED TO : 1. +. / THE APPELLANT 2. /0+. / THE RESPONDENT. 3. $$ & %9 / CONCERNED CIT 4. %9() / THE CIT(A)-GANDHINAGAR 5. 8<= /& , , / DR, ITAT, AHMEDABAD 6. = >3 / GUARD FILE. (6 % (6 % (6 % (6 % / BY ORDER, 08& /& //TRUE COPY// ! !! !/ // / $ $ $ $ ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION.. 15/09/2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15/09/2011 OTHER MEMBER 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 THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S16.09.2011 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER