The ACIT, Central Circle-1, Baroda V. Shri Rajesh (Alias) Somabhai A.Patel, Baroda

ITA 3056/AHD/2008

• Counselvise Citation: 305620514 RSA 2008
• Duration Of Justice: 3 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 03-01-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 28-08-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI G.C. GUPTA, HONBLE VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO.3054 / AHD/2008 (ASSESSMENT YEAR 2005-06) ACIT, CC-I, BARODA VS. SHRI DINESH B PATEL, PROP. M/S. G. K. & CO., VASNA ROAD, BARODA PAN/GIR NO. ADBPP3489L I.T.A.NOS. 3055, 3056/AHD/2008 (ASSESSMENT YEARS 2003-04, 2005-06) ACIT, CC-1, VS. SHRI RAJESH (ALIAS) SOMABHAI A PAT EL, BARODA B-24/121, ASSOCIATE SOCIETY, OLD PADRA ROAD, BARODA PAN AAOPP6370A I.T.A.NOS. 3060, 3061, 3062, 3063, 3064 /AHD/2008 (ASSESSMENT YEARS 1999-2000, 2001-02, 2002-03, 2004 -05, 2005-06 RESPECTIVELY) ACIT, CC-1, VS. SHRI BHAILAL B PATEL, BARODA PROP. M/S. B B PATEL & CO., 3, PRITHIVAN SOCIETY, OLD PADRA ROAD, BARODA PAN: ADFPP0236R I.T.A.NO. 3582AHD/2008 (ASSESSMENT YEAR 2004-05) DINESH B PATEL HUF, VS. ACIT, CC-1, 9/10, YASODHAN DUPLEX, BARODA VASNA ROAD, BARODA PAN NO.AAFHD2289H I.T.A.NO. 3054-56,3060-64 /AHD/2008 I.T.A.NO. 3582-87/AHD/2008 2 I.T.A.NO. 3583/AHD/2008 (ASSESSMENT YEAR 2005-06) SHRI DINESH B PATEL, VS. ACIT, CC-1, PROP. M/S. G.K. & CO., BARODA OPP. RANMUKTESHWAR TEMPLE, VASNA ROAD, BARODA PAN/GIR NO. : ADBPP3489L I.T.A.NOS. 3584, 3583, 3586, 3587/AHD/2008 (ASSESSMENT YEARS 1999-2000, 2000-01, 2001-02, 2004 -05) SHRI BHAILAL B PATEL, VS. ACIT, CC-1, PROP. M/S. B B PATEL & CO., BARODA 3, PRITHVIVAN SOCIETY, OLD PADRA ROAD, BARODA PAN NO. ADFPP0236R (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI B L YADAV, SR. DR RESPONDENT BY: SHRI MUKUND BAKSHI, AR DATE OF HEARING: 03.01.2012 DATE OF PRONOUNCEMENT: 19.01.2012 O R D E R PER BENCH:- AT THE VERY OUTSET, IT WAS AGREED BY BOTH THE SIDE S THAT THIS ENTIRE MATTER SHOULD GO BACK TO THE FILE OF LD. CIT (A) FO R A FRESH DECISION BECAUSE THE REVENUE IS OBJECTING REGARDING ADMISSIO N OF ADDITIONAL EVIDENCE BY LD. CIT (A) AND THE ASSESSEE IS OBJECTI NG REGARDING MATERIAL FOUND FROM THE PREMISES OF THIRD PARTIES AND USED A GAINST THE ASSESSEE WITHOUT PROVIDING AN OPPORTUNITY TO THE ASSESSEE FO R CROSS EXAMINATION. SINCE BOTH SIDES AGREED AND CONSIDERING THESE FACTS AS DISCUSSED ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE ENTIRE MA TTER SHOULD GO BACK TO THE FILE OF LD. CIT (A) FOR A FRESH DECISION AS PER LAW. HENCE, WE SET I.T.A.NO. 3054-56,3060-64 /AHD/2008 I.T.A.NO. 3582-87/AHD/2008 3 ASIDE THE ORDER OF LD. CIT (A) FOR ALL THE YEARS AN D RESTORE THE ENTIRE MATTER BACK TO THE FILE OF LD. CIT (A) FOR A FRESH DECISION AS PER LAW AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BO TH THE SIDES. 2. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A S WELL AS OF THE REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (G. C. GUPTA) (A. K. GARODIA) VICE PRESIDENT ACCOUNTANT MEMBER SP 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 11/01/2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12/01/2012.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 19/01 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.23/01 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23/01 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. .