The ACIT, Inv Circle-8(1), Ahmedabad V. Shri Amritlal R Patel, Ahmedabad

ITA 2608/AHD/2000

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0335 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2009
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-09-2009
• Assessment Year: 1990-1991
• Appeal Filed On: 13-12-2000
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOVIND SINGHAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI T.K.SHARMA, JUDICIAL MEMBER AND SHRI D.C.AGRAWAL, ACCOUNTANT MEMBER DATE OF HEARING : 17/09/09 DRAFTED ON: 30 /09/2009 ITA NO.2608/AHD/2000 ASSESSMENT YEAR : 1990-91 THE ACIT INV.CIRCLE-8(1) AHMEDABAD VS. SHRI AMRATLAL R.PATEL 25, SHIPRA SOCIETY NR.GULAB TOWER BHUYANG DEV SOLA ROAD, NR.NIRMAN TOWER, AHMEDABAD PAN/GIR NO. : - (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI GOVIND SINGHAL, DR RESPONDENT BY: -NONE O R D E R PER D.C.AGRAWAL , ACCOUNTANT MEMBER :- THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED CIT(APPEALS)-VIII, AHMEDABAD DATED 06/10 /2005 PASSED FOR ASSESSMENT YEAR 1990-91 BY RAISING FOLL OWING GROUNDS:- 1. THE LD. CIT(A) HAS ERRED IN REDUCING THE ADDITI ON IN RESPECT OF SUPPRESSED PROFIT TO RS.5,00,000/- AS AGAINST THE A DDITION MADE BY ASSESSING OFFICER AT RS.21,42,896/- THEREBY GIVING RELIEF OF RS.16,42,896/-. ITA NO.2608/AHD /2000 ACIT VS. SHRI AMRUTLAL R.PATEL ASST.YEAR - 1990-91 - 2 - 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, THE LD. CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESS ING OFFICER. 3. IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE CIT(A) MAY BE SET ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED TO THE ABOVE EXTENT. 2. AT THE OUTSET, IT WAS POINTED BY THE REVENUE THA T IT IS UNABLE TO SERVE A NOTICE ON THE ASSESSEE. IT HAS FILED A LET TER RECEIVED FROM SHRI AWIJIT RAKSHIT, ASSTT.CIT, CIRCLE-8, AHMEDABAD POIN TING OUT THAT THEY WERE UNABLE TO TRACE OUT THE JURISDICTION OF THE AS SESSEE. IN THIS REGARD, WE REFER TO THE FOLLOWING LETTER FROM THE ASST.CIT, CIRCLE-8, AHMEDABAD. NO.ACIT, CIR.8/ITAT/A-BENCH/2009-10. DATED : 26 .8.2009. THE DY.REGISTRAR A BENCH NEPTUNE TOWER OPP.NEHRU BRIDGE ASHRAM ROAD AHMEDABAD SIR, SUB : SERVICE OF NOTICE ON THE ASSESSEE IN THE C ASE OF AMRITLAL R.PATEL ITA NO.2608/A/06 A.Y. 1990-91 DATE OF HEARING : 16.9.2009 REG. ~~~~~~~~~ ITA NO.2608/AHD /2000 ACIT VS. SHRI AMRUTLAL R.PATEL ASST.YEAR - 1990-91 - 3 - KINDLY REFER TO THE ABOVE. 2. KINDLY FIND ENCLOSED HEREWITH A NOTICE FOR HEAR ING IN THE ABOVE REFERRED ASSESSEES CASE. THE SAME IS BEING FORWARDED TO YOUR OFFICE AS THIS CIRCLE HAS NO JURISDICTION I N THE CASE OF SHRI AMRITLAL R.PATEL. IN SPITE OF THE BEST EFFOR TS MADE BY THIS OFFICE TO TRACE OUT THE JURISDICTION OF SHRI AMRITL AL R.PATEL THE CONCERNED OFFICERS JURISDICTION OVER THE CASE OF T HE AFORESAID ASSESSEE COULD NOT BE TRACED OUT AND HENCE THE SAME IS FORWARDED TO YOUR OFFICE FOR FURTHER NECESSARY ACTI ON. YOURS FAITHFULLY, ENCLS: COPY OF ORIGINAL NOTICE. SD/- (AWIJIT RAKSHIT) ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-8, AHMEDABAD 3. AFTER HEARING THE LD.DR, WE ARE OF THE VIEW THAT IF THE REVENUE IS NOT ABLE TO TRACE OUT THE CORRECT ADDRES S OF THE ASSESSEE, THEN IT WILL NOT BE POSSIBLE TO PROCEED WITH THE AP PEAL. THE FIRST REQUIREMENT OF CONTESTING THE APPEAL IS THAT ADDRES S OF THE OPPOSITE PARTY MUST BE KNOWN SO THAT NOTICE CAN BE SERVED ON HIM. IN ABSENCE THEREOF, WE DO NOT FIND ANY MERIT IN PROSEC UTING THE APPEAL. IT IS, THEREFORE, DISMISSED FOR WANT OF PROSECUTION . ITA NO.2608/AHD /2000 ACIT VS. SHRI AMRUTLAL R.PATEL ASST.YEAR - 1990-91 - 4 - 3. HOWEVER, WE MAY MENTION THAT, IN CASE, THE REVEN UE IS ABLE TO LOCATE THE CORRECT ADDRESS OF THE ASSESSEE, THEN IT MAY MOVE TO THE TRIBUNAL FOR RESTORATION OF THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 09/10/2009. SD/- SD/- ( T.K.SHARMA ) ( D.C.AGRAWAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 09/ 10 /2009 T.C. NAIR COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-VIII, AHMEDABAD 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD