The ITO, Ward-3(4), Ahmedabad V. Shri Shabbirali Jamalbhai Momin Sheliya, Ahmedabad

ITA 2908/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8653 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 16-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence; Tax effect

Judgement Text

I.T.A. NO. 2908 /AHD/201 5 ASSESSMENT Y EARS: 20 1 1 - 12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM ] I.T.A. NO. 29 08 /AHD/201 5 ASSESSMENT Y EAR : 20 1 1 - 12 INCOME TAX OFFICER , .... ................ APPELLANT WARD 1 ( 3 ) (5) , AHMEDABAD. VS. SHABBIRALI JAMALBHAI MOMIN SHELIYA .......... . RESPONDENT C/O. HOTEL PARAMOUNT, KHAS BAZAR, BHADRA, AHMEDABAD 38 0 001 . [PAN: A FDPS 6191 J ] APPEARANCES BY: KEYUR PATEL FOR THE APPELLANT NONE F OR THE RESPONDENT DATE OF CONCLUDING THE HEAR ING : 17.08 .2017 DATE OF PRONOUNCING THE ORDER : 21 .08 . 2017 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 18 TH AUGUST 2015, PASSED BY THE L EARNED CIT(A) - 10 , AHMEDABAD FOR THE ASSE SSMENT YEAR 20 1 1 - 12 , ON THE FOLLOWING GROUND S : - 1. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.28,78,333/ - BEING UNEXPLAINED CASH DEPOSITED IN BANK ACCOUNT WITHOUT APPRECIATING THE ASSESSMENT ORDER AS WELL A S THE REM AND REPORT THAT THE ASSESSEE FAILED TO PROVE THE SOURCE OF SUCH DEPOSIT OUT OF SA L E OF LAND AND NOT TO ADMIT THE ADDITIONAL EVIDENCE. 2. ON THE FACT AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSI NG OFFICER TO THE EXTENT MENTIONED ABOVE SINCE THE ASSESSEE HAS FAILED TO DISCLOSE HIS TRUE INCOME/BOOK PROFIT. . I.T.A. NO. 2908 /AHD/201 5 ASSESSMENT Y EARS: 20 1 1 - 12 PAGE 2 OF 2 3. THE APPELLANT PRAYS THAT THE ORDER OF CIT(A) ON THE ABOVE GROUNDS BE SET ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED TO THE ABOVE EXTENT. 2. I HAVE NOTICED THAT THE TAX EFFECT INVOLVED IN TH IS APPEAL IS LESS THAN RS.10,00,000/ - . IN VIEW OF THIS UNDISPUTED FACT AND IN THE LIGHT OF CBDT CIRCULAR NO.21/2015 DATED 10 TH DECEMBER, 2015, I AM OF THE CONSIDERED VIEW THAT TH IS APPEAL IS LIABLE TO BE DISMISSED AS WITHDRAWN FOR THE SIMPLE REASON THAT TAX EFFECT INVOLVED IN TH IS APPEAL IS LESS THAN RS.10,00,000/ - . 3 . IN THE RESULT, APPEAL IS DISMISSED . PR O NOUNCED IN THE OPEN COURT TODAY ON THE 21 ST DAY OF AUGUST 2017. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: AHMEDABAD, THE 21 ST DAY OF AUGUST , 2017. COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY O RDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD