The ACIT, Central Circle-1, Surat V. Shri Kantilal G.Patel(Dhadhuk), Surat

ITA 276/AHD/2009

• Counselvise Citation: 27620514 RSA 2009
• Duration Of Justice: 2 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 20-09-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 29-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Keywords: Income from undisclosed sources

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO.276 / AHD/2009 (ASSESSMENT YEAR 2004-05) ACIT, CIRCLE I, SURAT VS. SHRI KANTILAL G PATEL (DHANDHUK), 133, SHIV SHANKAR PARVATI SOCIETY, VARACHA ROAD, SURAT PAN/GIR NO. : AHIPD9940P (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI O P BATHEJA, DR RESPONDENT BY: NONE DATE OF HEARING: 20.09.2011 DATE OF PRONOUNCEMENT: 20.09.2011 O R D E R PER SHRI A. K. GARODIA, AM:- THIS IS REVENUES APPEAL DIRECTED AGAINST THE ORDE R OF LD. CIT(A) II, AHMEDABAD DATED 19.11.2008 FOR THE ASSESSMENT Y EAR 2004-05. 2. THE GROUNDS OF APPEAL RAISED BY THE REVENUE ARE AS UNDER: 1) WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE C ASE, THE CIT(A) W RIGHT IN HOLDING THAT THE FIGURES ARE NOT UNACCOUNTED INCOME OF THE ASSESSEE, BUT REPRESENTS THE RECEIPTS AND BORROWINGS WITHOUT APPRECIATING THE FACT THAT THE ASSESSEE HAD NEVER TURNED UP BEFORE THE A.O. DESPITE HAVING GIVEN SEVERAL OPPORT UNITIES. 2) WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CA SE, THE CIT(A) IS JUSTIFIED IN DELETING THE ADDITION OF RS. 55,32,867/-. 3) HENCE, ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE A.O. 4) IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE C IT(A) BE SET ASIDE AND THAT OF THE A.O. BE RESTORED TO THE ABOVE EXTENT. I.T.A.NO. 276 /AHD/2009 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF SERVICE OF NOTICE ON THE ASSESSEE AS PER THE ACKNOWLEDGEMENT A VAILABLE ON RECORD AND HENCE, WE PROCEED TO DECIDE THIS APPEAL OF THE REVENUE EX-PARTE QUA THE ASSESSEE. 4. IT IS SUBMITTED BY LD. D.R. THAT NONE APPEARED O N BEHALF OF THE ASSESSEE BEFORE THE A.O. AND FOR THIS REASON, THE A SSESSMENT ORDER HAS BEEN PASSED BY THE A.O. U/S 144. IT IS ALSO SUBMIT TED THAT NO REMAND REPORT WAS OBTAINED BY LD. CIT(A) FORM THE A.O. AN D HENCE, NO OPPORTUNITY WAS PROVIDED BY LD. CIT(A) TO THE A.O. AND, THEREFORE, THIS ISSUE SHOULD GO BACK TO THE FILE OF LD. CIT(A) FOR A FRESH DECISION AFTER OBTAINING REMAND REPORT. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. D. R. OF THE REVENUE AND HAVE GONE THROUGH THE ORDERS OF AUTHORITIES BEL OW. WE FIND THAT NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE A.O. AND AS A CONSEQUENCE, THE ASSESSMENT ORDER HAS BEEN PASSED BY THE A.O. U/ S 144. LD. CIT(A) HAS DECIDED THE ISSUE ON THE BASIS OF THE SUBMISSIO NS OF THE ASSESSEE BEFORE HIM WITHOUT OBTAINING REMAND REPORT FORM THE A.O. AND HENCE, WE FEEL THAT THIS IS NOT PROPER BECAUSE NO OPPORTUNITY WAS PROVIDED TO THE A.O. AND HENCE, WE SET ASIDE THE ORDER OF LD. CIT(A ) AND RESTORE THE MATTER BACK TO HIS FILE FOR A FRESH DECISION AFTER OBTAINING THE REMAND REPORT FORM THE A.O. 6. IN THE RESULT, APPEAL OF THE REVNEUE STANDS ALLO WED FOR STATISTICAL PURPOSES. 7. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEAR ING I.E. ON 20 TH SEP., 2011. SD./- SD./- (BHAVNESH SAINI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 20.09.2011 SP I.T.A.NO. 276 /AHD/2009 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 20/9 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20/9 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 20/9 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 20/9/11 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.20/9 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21/09/2011 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. ..