The ACIT,(OSD)Circle-9, Ahmedabad V. Shri Umang H. ThaKkar,HUF, Ahmedabad

ITA 3019/AHD/2010

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 5941 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 03-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: A L THAKKAR
• Keywords: Additional evidence
• Section: 143(3); 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) I.T. A. NO. 3019 /AHD/2010 (ASSESSMENT Y EAR: 2007-08) ACIT (OSD) CIR.9,AHMEDABAD V/S SHRI UMANG H. THAKKAR HUF SWAMINARAYAN KUTIR, OPP. YMCA CLUB, SARKHEJ- GANDHINAGAR HIGH WAY, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAAHU 3409B APPELLANT BY : SHRI SUBHASH BAINS CIT D.R . RESPONDENT BY : SHRI A.L. THAKKAR, A.R. ( )/ ORDER DATE OF HEARING : 18-03-2014 DATE OF PRONOUNCEMENT : 29 -04-2014 PER SHRI ANIL CHATURVEDI,A.M. 1. THIS APPEAL IS FILED BY THE REVENUE AGAINST TH E ORDER OF CIT(A)-XV, AHMEDABAD DATED 22.09.2010 FOR A.Y. 2007-08 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON RECORD ARE AS UNDER. 3. ASSESSEE IS AN HUF AND IS A DEVELOPER CARRYING THE BUSINESS IN THE NAME AND STYLE OF NILKANTH BUILDERS, DEVNANDAN ENTERPRIS E AND SWAMINARAYAN DEVELOPERS. ASSESSEE FILED ITS RETURN OF INCOME FOR AY 2007-08 ON 24.3.2008 DECLARING TOTAL INCOME OF RS 15,99,140/-. THE CASE WAS SELECTED FOR SCRUTINY ITA NO 301 9/AHD/2010 . A.Y. 2 007- 08 2 AND THEREAFTER THE ASSESSMENT WAS FRAMED U/S 143(3) VIDE ORDER DATED 31.12.2009 AND THE TOTAL INCOME WAS DETERMINED AT R S. 7,85,06,300/-. AGGRIEVED BY THE ORDER OF A.O, ASSESSEE CARRIED THE MATTER BEFORE CIT(A). CIT(A) VIDE ORDER DATED 22.9.2010 PARTLY ALLOWED TH E APPEAL OF THE ASSESSEE. AGGRIEVED BY THE ORDER OF CIT(A), REVENUE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE FOLLOWING EFFECTIVE GROUNDS:- 1. THE ID. COMMISSIONER OF INCOME-TAX (A)-XV, AHMED ABAD HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION MADE BY THE ASSESSING OFFICER U/S. 68 OF THE IT, ACT TO THE EXTENT OFRS.4,24,22,830/-. 2. THE ID. COMMISSIONER OF INCOME-TAX (A)-XV, AH MEDABAD HAS ERRED IN LAW AND ON FACTS IN ADMITTING ADDITIONAL EVIDENCES IN VIOLATION OF RULE 46A . 4. BEFORE US, AT THE OUTSET THE LD. A.R. SUBMITTED THA T AGAINST THE ORDER OF CIT(A), ASSESSEE HAD FILED APPEAL BEFORE HONBLE TR IBUNAL. HONBLE TRIBUNAL VIDE ORDER DATED 2.07.2012 ( ITA NO. 3116/AHD/2010) HAD REMITTED THE MATTER BACK TO THE FILE OF CIT(A) AND DIRECTED THE LD. CIT(A) TO DECIDE THE ISSUE AFTER OBTAINING REMAND REPORT FROM A.O AND TH E WRITTEN SUBMISSIONS OF THE ASSESSEE. HE PLACED THE COPY OF THE AFORESAID O RDER ON RECORD. HE FURTHER SUBMITTED THAT SINCE THE APPEAL OF ASSESSEE IS STIL L TO BE DECIDED BY CIT(A) THE PRESENT APPEAL OF THE REVENUE BE ALSO REMITTED TO CIT(A). THE LD. D.R. DID NOT OBJECT TO THE SUBMISSIONS OF THE LD. A.R. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT AGAINST THE ORDER OF CIT(A) DATED 22.9.20 10 FOR AY 2007-08, ASSESSEE HAD PREFERRED APPEAL BEFORE TRIBUNAL. THE COORDINATE BENCH OF TRIBUNAL IN ITA NO 3116/AHD/2010 ORDER DATED 2.7.20 12, REMITTED THE ISSUE TO CIT(A) BY GIVING THE FOLLOWING DIRECTIONS. 4. AFTER HEARING BOTH THE SIDES WE ARE OF THE CONSIDERED VIE\V THAT AN OPPORTUNITY NEEDS TO BE GIVEN TO THE ASSESSEE TO PRESENT ITS CASE BEFORE THE LEARNED CI T(A) AFTER OBTAINING THE REMAND REPORT FROM THE LEARNED AO. THEREFORE, IN THE INTEREST OF JU STICE, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF THE LEARNED CIT(A) SO THAT HE SHALL OBTAI N THE REMAND REPORT FROM THE LEARNED AO AND AFTER CONSIDERING THE WRITTEN SUBMISSION AND ARGUMENT S OF BOTH THE SIDES PASS APPROPRIATE ORDER AS PER LAW AND ON MERITS ITA NO 301 9/AHD/2010 . A.Y. 2 007- 08 3 6. SINCE THE PRESENT APPEAL OF THE REVENUE IS ALSO ARI SING OUT OF THE ORDER OF CIT(A) WITH RESPECT TO A.Y. 2007-08 AND SINCE THE A PPEAL OF THE ASSESSEE FOR A.Y. 2007-08 HAS ALREADY BEEN REMITTED TO THE FILE OF CIT(A) BY THE CO- ORDINATE BENCH OF TRIBUNAL, WE ARE OF THE VIEW THAT THE PRESENT APPEAL OF THE REVENUE ALSO NEEDS TO BE REMITTED TO THE FILE OF CI T(A) SO THAT BOTH THE APPEALS CAN BE DECIDED TOGETHER. WE THEREFORE REMI T THE MATTER TO THE FILE OF CIT(A) SO THAT THE PRESENT APPEAL CAN ALSO BE DECID ED ALONG WITH THE APPEAL OF THE ASSESSEE. NEEDLESS TO MENTION THAT CIT(A) SH ALL GRANT ADEQUATE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. THUS TH IS GROUND OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29 - 04 - 2014. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD