The ITO, Ward-12(3), Ahmedabad V. M/s. Shreeji Cab Co., Ahmedabad

ITA 2867/AHD/2009

• Counselvise Citation: 286720514 RSA 2009
• Duration Of Justice: 2 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-04-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 16-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ILAVARASI
• Assessee Lawyers: RUPESH R SHAH
• Keywords: Opportunity of being heard; Additional evidence
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER I.T.A. NO.2867 / AHD/2009 (ASSESSMENT YEAR 2006-07) ITO, WARDS 12(3), AHMEDABAD VS. M/S. SHREEJI CAB CO. RAJEEP, JAWAHAR CHOWK, MANINAGAR, AHMEDABAD PAN/GIR NO. : AAZFS5928E (APPELLANT) .. (RESPONDENT) APPELLANT BY: MS. ILAVARASI, SR. DR RESPONDENT BY: SHRI RUPESH R SHAH, AR DATE OF HEARING: 04.04.2012 DATE OF PRONOUNCEMENT: 04.04.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS IS REVENUES APPEAL DIRECTED AGAINST THE ORDE R OF LD. CIT(A) XX, AHMEDABAD DATED 14.07.2009 FOR THE ASSESSMENT Y EAR 2006-07. 2. GROUND NO.1.4 OF THE REVENUES APPEAL READS AS U NDER: IN DOING SO, THE LD. CIT(A) HAS ERRED IN LAW AND O N FACTS IN ADMITTING ADDITIONAL EVIDENCE IN VIOLATION OF THE P ROVISIONS OF RULE 46A, WITHOUT APPRECIATING THAT, DESPITE AMPLE OPPOR TUNITY HAVING BEEN ALLOWED TO THE ASSESSEE BY THE A.O., THE ASSES SEE DID NOT ATTEND BEFORE THE A.O. AND DID NOT PRODUCE ANY EVID ENCE OR EXPLANATION IN RESPECT OF THE ADDITION MADE BY THE A.O. 3. IT IS SUBMITTED BY THE LD. D.R. OF THE REVENUE T HAT THE ASSESSMENT ORDER WAS PASSED BY THE A.O. U/S 144 AFTER PROVIDIN G VARIOUS OPPORTUNITIES TO THE ASSESSEE. IT IS SUBMITTED THA T FRESH DOCUMENTS/EVIDENCES WERE FURNISHED BEFORE LD. CIT(A ) AND WHEN THE I.T.A.NO.2867/AHD/2009 2 SAME WERE CONFRONTED BY THE LD. CIT(A) TO THE A.O., THE A.O. HAS STATED IN THE REMAND REPORT DATED 01.04.2009 THAT THERE IS NO EXISTENCE OF ANY CONDITION PRESCRIBED UNDER RULE 46A OF THE INCOME T AX RULES AND HENCE, THE ADDITIONAL EVIDENCE SHOULD NOT BE ADMITTED AND BECAUSE OF THIS, NO COMMENT WAS GIVEN BY THE A.O. ON THE MERIT OF ADDIT IONAL EVIDENCE FURNISHED BEFORE THE LD. CIT(A). THEREAFTER, THE L D. CIT(A) HAS DECIDED THE ISSUE ON THE BASIS OF THOSE ADDITIONAL EVIDENCE S, AFTER ADMITTING THE SAME BUT WITHOUT OBTAINING FRESH REMAND REPORT, ON MERIT OF THOSE ADDITIONAL EVIDENCES. UNDER THESE FACTS, WE FEEL T HAT IN THE INTEREST OF JUSTICE, THE ENTIRE MATER SHOULD GO BACK TO THE FIL E OF THE A.O. FOR A FRESH DECISION AFTER CONSIDERING ALL THE EVIDENCES WHICH HAVE BEEN FURNISHED BY THE ASSESSEE BEFORE LD. CIT(A) WHICH SHOULD BE FURN ISHED BEFORE THE A.O. ALSO AND IF REQUIRED, THE ASSESSEE IS AT LIBER TY TO FURNISH MORE EVIDENCE BEFORE THE A.O. AND AFTER CONSIDERING ALL SUCH EVIDENCES, WHICH ARE FURNISHED BEFORE THE A.O. AND AFTER PROVIDING A DEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, THE ENTIRE MATTER SHOU LD BE DECIDED BY THE A.O. AFRESH. THIS GROUND IS ALLOWED FOR STATISTICA L PURPOSES. 4. IN VIEW OF THIS FINDING WITH REGARD TO ABOVE GRO UND, WE FEEL THAT NO ADJUDICATION IS CALLED FOR AT THIS STAGE IN RESPECT OF OTHER GROUNDS RAISED BY THE REVENUE BECAUSE THE ENTIRE MATTER HAS BEEN R ESTORED BACK BY US TO THE FILE OF THE A.O. FOR A FRESH DECISION. 5. IN THE RESULT, APPEAL OF THE REVENUE STANDS ALLO WED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (KUL BHARAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP I.T.A.NO.2867/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 9/4 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10/4.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 4/4 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.10/4 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11/4/12 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. .