THE ITO, Ward -2(4), Ahmedabad V. CHANDRIKABEN C. BHIMANI, Ahmedabad

ITA 2833/AHD/2003

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8819 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-03-2010
• Assessment Year: 1995-1996
• Appeal Filed On: 12-06-2003
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V C MODI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER, AND SHRI D. C. AGRAWAL, ACCOUNTANT MEMBER ITA NO.2833/AHD/2003 ASSESSMENT YEAR: 1995-96 DATE OF HEARING:2.3.10 DRAFTED:2.3.10 INCOME TAX OFFICER, WARD-2(4), AHMEDABAD V/S . SHRI CHANDRIKABEN CHAMPAKLAL BHIMANI, 6-13, MADHUPURA MARKET, AHMEDABAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI V.C.MODI, ADDL. CIT,DR RESPONDENT BY:- SHRI DHIREN SHAH, AR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS APPEAL BY THE REVENUE IS ARISING OUT OF THE O RDER OF COMMISSIONER OF INCOME- TAX (APPEALS)-IX, AHMEDABAD IN APPEAL NO. CIT(A)-IX /2(3)/15/98-99 DATED24-03-2003. THE ASSESSMENT WAS FRAMED BY THE ACIT, CENTRAL CIRCLE-2 (3) AHMEDABAD U/S.143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS T HE ACT) VIDE HIS ORDER DATED 24-03-1998 FOR THE ASSESSMENT YEAR 1995-06. 2. THE ONLY ISSUE IN THIS APPEAL OF THE REVENUE IS AGAINST THE ORDER OF CIT(A) DELETING THE ADDITION OF RS.2,86,712/- MADE ON PROTECTIVE BA SIS ON ACCOUNT OF UNEXPLAINED ASSETS / EXPENDITURE. 3. AS ABOVE IN ITA NO.2891 & 2832/AHD/2003 DATED 02-03-2010, WE HAVE DELETED THE ADDITION ON MERITS. SO THIS PROTECTIVE ADDITION DE LETED BY THE CIT(A) HAS ALREADY BEEN DELETED ON MERITS, ACCORDINGLY, WE DO NOT WANT TO I NTERFERE IN THE SAME. ACCORDINGLY, THIS APPEAL OF THE REVENUE IS DISMISSED. 4. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 02/03/2010 SD/- SD/- (D.C.AGRAWAL) (MAHAVI R SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED :02/03/2010 *DKP COPY OF THE ORDER FORWARDED TO :- ITA NO.2833/AHD/2003 A.Y. 1995-96 ITO WD-2(4) ABD V. SMT.CHANDRIKABEN C BHIMANI PAGE 2 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-IX, AHMEDABAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD