Shri Rajesh M.Dhir, Ahmedabad V. The Income tax Officer,Ward-6(2), Ahmedabad

ITA 2472/AHD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0291 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 07-02-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 05-11-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Assessee Lawyers: VIKASH ASWA
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI MUKUL KUMAR SHRAWAT, JM AND SHRI A. MO HAN ALANKAMONY, AM) ITA NO.2472/AHD/2012 A. Y.: 2008-09 SHRI RAJESH M. DHIR, 3, SANGITA RAW HOUSE, OPP. SUN POWER FLATS, MEMNAGAR, AHMEDABAD P. A. NO. AAOPD 7905 P VS THE INCOME TAX OFFICER, WARD- 6 (2), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY SHRI VIKASH ASWA, AR RESPONDENT BY SHRI D. K. SINGH, SR. DR DATE OF HEARING: 07-2-2013 DATE OF PRONOUNCEMENT:15-02-2013 O R D E R PER A. MOHAN ALANKAMONY: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGGRIEVED BY THE ORDER OF THE LEARNED CIT(A)-XI, AHMEDABAD IN APPEAL NO. CIT(A)-XI/375/WD-6(2)10-11 DATED 17 TH SEPTEMBER, 2012, FOR THE ASSESSMENT YEAR 2008-09, P ASSED U/S 250 READ WITH SECTION 143(3) OF THE IT ACT. 2. THOUGH THE ASSESSEE HAS RAISED SIX ELABORATE GRO UNDS IN HIS APPEAL, THE CRUX OF THE ISSUE IS ADDITION OF RS.4,0 4,950/- AND NON- CONSIDERATION OF ASSESSEES ADDITIONAL EVIDENCES BY THE LEARNED CIT(A) BY INVOKING RULE 46A OF THE INCOME TAX RULES , 1962. ITA NO.2472/AHD/2012 (AY: 2008-09) SHRI RAJESH M. DHIR VS ITO, W-6 (2), AHMEDABAD 2 3. AT THE BEGINNING OF THE HEARING, THE LEARNED AR SUBMITTED THAT THE LEARNED CIT(A) HAS PASSED THE IMPUGNED ORDER WI THOUT CONSIDERING THE ADDITIONAL EVIDENCES SUBMITTED BY T HE ASSESSEE AND PRAYED THAT THE ORDER OF THE LEARNED CIT(A) BE SET ASIDE WITH DIRECTION TO RE-DECIDE THE ISSUE AFTER ACCEPTING THE ADDITION AL EVIDENCES SUBMITTED BY THE ASSESSEE. IT WAS PRAYED BY THE LEA RNED AR THAT ONE MORE OPPORTUNITY MAY BE GRANTED SO THAT HE WILL BE ABLE TO SATISFACTORILY ARGUE HIS CASE BEFORE THE REVENUE. T HE LEARNED DR HAS STRONGLY OBJECTED TO THE SUBMISSION OF THE LEARNED AR. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND ORDERS O F THE REVENUE AUTHORITIES. THE LEARNED CIT(A) DID NOT ADMIT THE A DDITIONAL EVIDENCE SINCE THE ASSESSEE HAD NOT FURNISHED THE COPY OF TH E LETTER DATED 24/12/2010 SUBMITTED BY HIM TO THE BANK SEEKING BAN K STATEMENT BEFORE THE REVENUE TO ESTABLISH HIS BONAFIDE CLAIM. FURTHER THE ASSESSEE HAD NOT REASONED OUT AS TO HOW THE BANK ST ATEMENTS WILL COME TO THE RESCUE OF THE ASSESSEE. HOWEVER CONSIDE RING THE PRAYER OF THE LEARNED AR IN THE INTEREST, WE ARE OF THE CO NSIDERED VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSES SEE AND THE ADDITIONAL EVIDENCE PROVIDED BY HIM ADMITTED AND EX AMINED. THEREFORE, WE HEREBY SET ASIDE THE ORDER OF THE LEA RNED CIT(A) BACK TO HIS FILE WITH DIRECTION FOR ADMITTING THE ADDITI ONAL EVIDENCES SUBMITTED BY THE ASSESSEE AND TO PASS NECESSARY ORD ER AS PER LAW AND MERIT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ITA NO.2472/AHD/2012 (AY: 2008-09) SHRI RAJESH M. DHIR VS ITO, W-6 (2), AHMEDABAD 3 ORDER PRONOUNCED IN THE OPEN COURT ON 15-02-2013 SD/- SD/- (MUKUL KUMAR SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANTA DEKA/ LAKSHMIKANTA DEKA/ LAKSHMIKANTA DEKA/ LAKSHMIKANTA DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: -DIRECT ON COMPUTER 08-02-2 013 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 08-02-2013 OTHER MEMBER: 3. DATE ON WHICH 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 FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 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 REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: