Shri Jaymin Uttamlal Solanki, Vadodara V. The Income Tax Officer, Ward-4(1)(1), Baroda

ITA 2910/AHD/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1710 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 16-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 54

Judgement Text

SMC-ITA NO. 2910/AHD/2015 JAYMIN UTTAMLAL SOLANKI VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT ] ITA NO. 2910/AHD/2015 ASSESSMENT YEAR : 2012-13 JAYMIN UTTAMLAL SOLANKI ............ APPELLANT A/3, SHANTI PARK SOCIETY, OPP. ANANDVAN COMPLEX, SUBHANPURA, VADODARA [PAN: AEPPS 1347 M] VS. INCOME TAX OFFICER .......................RESPONDENT WARD 4(1)(1), BARODA APPEARANCES BY: TUSHAR P HEMANI FOR THE APPELLANT JAYANT JHAVERI FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 28.02.2019 DATE OF PRONOUNCING THE ORDER : 24.05.2019 O R D E R 1. THIS APPEAL CHALLENGES CORRECTNESS OF LEARNED CI T(A)S ORDER DATED 24.02.2015, IN THE MATTER OF ASSESSMENT UNDER SECTI ON 143(3) R.W.S. 147 OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2012- 13. 2. GRIEVANCES OF THE ASSESSEE, AS PRESSED BEFORE US , IS AGAINST LEARNED CIT(A)S UPHOLDING THE DISALLOWANCE OF DEDUCTION OF RS.13,42 ,259/- UNDER SECTION 54 OF THE ACT. 3. ONE OF THE ISSUES THAT LEARNED COUNSEL FOR THE A SSESSEE HAS RAISED BEFORE THE TRIBUNAL IS THAT THE YEAR BEFORE US IS THE YEAR IN WHICH TRANSACTION HAS TAKEN PLACE WHEREAS THE ADDITION COULD AT BEST BE MADE IN THE Y EAR IN WHICH THREE YEARS FROM THE DATE OF TRANSACTION IN QUESTION ARE COMPLETED. HE ALSO FAIRLY ADMITS THAT THIS ISSUE WAS NOT RAISED BEFORE ANY OF THE AUTHORITIES BELOW. 4. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PE RUSED THE MATERIAL ON RECORD, I DEEM IT FIT AND PROPER TO ADMIT THIS LEGAL PLEA B UT, AS IT HAS NOT BEEN EXAMINED BY THE AUTHORITIES BELOW, REMIT THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR ADJUDICATION DE NOVO BY WAY OF A SPEAKING ORDER. AS I AM REMITTING THE MATTER TO THE SMC-ITA NO. 2910/AHD/2015 JAYMIN UTTAMLAL SOLANKI VS. ITO ASSESSMENT YEAR: 2012-13 PAGE 2 OF 2 FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATIO N ON THE ABOVE PLEA, ALL OTHER ISSUES ARE LEFT OPEN TOO. LET THE MATTER BE EXAMINED, ON MERITS IF NECESSARY, AFRESH. ORDERED, ACCORDINGLY. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 24 TH MAY, 2019. SD/- PRAMOD KUMAR (VICE PRES IDENT) AHMEDABAD, THE 24 TH DAY OF MAY, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: .....ORDER PREPARED AS PER 2 PAGES MANUSCRIPTS OF HONBLE VP-ATTACHED.......... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .... 24.05.2019..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .... 24.05.2019...... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 24.05.2019... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ............ 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER: 8. DATE OF DESPATCH OF THE ORDER: ......