Sadhana Agencies Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-8(1), Ahmedabad

ITA 3154/AHD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60543 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-05-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 12-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO.3154 / AHD/2011 (ASSESSMENT YEAR 2007-08) SADHNA AGENCIES PVT. LD., 101, DEVPATH BUILDING NR. LAL BUNGALOWS, B/H, SUPER MALL, C G ROAD, AHMEDABAD VS. ITO, WARD 8(1), AHMEDABAD PAN/GIR NO. : AADCS9772K I.T.A.NO. 08/AHD/2012 (ASSESSMENT YEAR 2007-08) ITO, WARD 8(1), VS. SADHNA AGENCIES PVT. LD., AHMEDABAD 101, DEVPATH BUILDING NR. LAL BUNGALOWS, B/H, SUPER MALL, C G ROAD, AHMEDABAD (APPELLANT) .. (RESPONDENT) DEPARTMENT BY: SHRI SAMIR TEKRIWAL, SR. DR ASSESSEE BY: SHRI SUNIL TALATI, AR DATE OF HEARING: 10.05.2012 DATE OF PRONOUNCEMENT: 22. 06.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THESE ARE CROSS APPEALS OF THE ASSESSEE AND THE RE VENUE DIRECTED AGAINST THE ORDER OF LD. CIT(A) XIV, AHMEDABAD DATE D 14.10.2011 FOR THE ASSESSMENT YEAR 2007-08. I.T.A.NO.3154/AHD/2011 I.T.A.NO. 08 /AHD/2012 2 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. A.R. THAT SOME ADDITIONAL EVIDENCES AS PER RULE 46A OF THE INCOME TAX RULES WERE FILED BEFORE LD. CIT(A) AND IT WAS REQUESTED BEFORE LD. C IT(A) THAT THE SAME COULD NOT BE SUBMITTED BEFORE THE A.O. FOR THE REAS ONS BEYOND THE CONTROL OF THE ASSESSEE. HE FURTHER SUBMITTED THAT LD. CIT (A) HAS DIRECTED THE A.O. TO GO THROUGH THE SAME AND SEND REMAND REPORT . THE A.O. ALSO SUBMITTED REMAND REPORT TO LD. CIT(A) DATED 26.08.2 011. THEREAFTER, ASSESSEE AGAIN REQUESTED THE A.O. TO SUBMITTED ONE MORE REMAND REPORT TO LD. CIT(A) IN RESPECT OF SOME OTHER PARTIES BUT THA T WAS NOT DONE BY HIM AND LD. CIT(A) PASSED THE IMPUGNED ORDER. HE FURTH ER SUBMITTED THAT ON PAGE 62 OF THE PAPER BOOK, ASSESSEE HAS MADE REQUES T BEFORE THE TRIBUNAL FOR ADMISSION OF THE ADDITIONAL EVIDENCE AS PER WHI CH, CERTAIN ADDITIONAL CONFIRMATIONS WERE RECEIVED BY THE ASSESSEE AFTER P ASSING OF THE ORDER BY LD. CIT(A) AND THESE ARE ADDITIONAL CONFIRMATIONS B EING VERY MUCH RELEVANT TO THE GROUND OF APPEAL AND, THEREFORE, TH E SAME SHOULD BE ADMITTED TO MEET THE ENDS OF JUSTICE. LD. D.R. OPP OSED THE ADMISSION OF ADDITIONAL EVIDENCE AT THIS JUNCTURE BUT CONSIDERIN G THE FACTS OF THE PRESENT CASE AND AFTER HEARING BOTH THE SIDES, WE F EEL THAT IN THE INTEREST OF JUSTICE, THESE ADDITIONAL EVIDENCES SHOULD BE ADMIT TED AND HENCE, WE ADMIT THE SAME. 3. SINCE THE MATTER WAS DECIDED BY THE AUTHORITIES BELOW WITHOUT CONSIDERING THESE DOCUMENTS, WE FEEL IT PROPER THAT THE ENTIRE MATTER SHOULD GO BACK TO THE FILE OF CIT(A) FOR A FRESH DE CISION AFTER CONSIDERING ADDITIONAL EVIDENCE AND HENCE, WE SET ASIDE THE ORD ER OF LD. CIT(A) AND RESTORE THE ENTIRE MATTER BACK TO HIM FOR AFRESH DE CISION. LD. CIT(A) SHOULD ADMIT ALL THESE EVIDENCES WHICH HARE FURNISH ED BY THE ASSESSEE AND WHICH MAY BE FURNISHED BY THE ASSESSEE BEFORE HIM A ND THEREAFTER, ENTIRE I.T.A.NO.3154/AHD/2011 I.T.A.NO. 08 /AHD/2012 3 ISSUE SHOULD BE DECIDE AFRESH AFTER GRANTING REASON ABLE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE AND THE REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER 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 13/6 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13/6. 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 22/6 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.25/6 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25/6/12 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. .