Alifiya Mohmmedbhai Bhadshah, Surat V. The Income tax Officer,Ward-2(3), Surat

ITA 336/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89704 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-06-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 07-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR SR DR
• Assessee Lawyers: M K PATEL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER ./ ././ ./ ITA NO. 336/AHD/2011 / ASSESSMENT YEAR: 2007-08 ALIFIYA MOHAMMEDBHAI BADSHAH, C/O. SHRI YOGESH B. SHAH (ADVOCATE), KAPILA MANSION, 5/1345, KALJUG STREET, HARIPURA, SURAT PAN : AJFPB 2923 B V/S. ITO, WARD-2(3) SURAT / // / (APPELLANT) !' !' !' !' / // / (RESPONDENT) ASSESSEE BY : SHRI M.K. PATEL, AR REVENUE BY : SMT SONIA KUMAR, SR. DR. #$ % &'/ // / DATE OF HEARING : 26/06/2015 () % &' / // / DATE OF PRONOUNCEMENT: 03/07/2015 *+ *+ *+ *+/ // / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS DIRE CTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX (APPEAL S)-II, SURAT DATED 26.11.2010, PERTAINING TO ASSESSMENT YEAR 2007-08. 2. IN THIS APPEAL BY THE ASSESSEE VARIOUS GROUNDS A RE RAISED; HOWEVER, AT THE TIME OF HEARING BEFORE US, THE LIMITED PRAYER M ADE WAS FOR SETTING ASIDE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICE R. 3. IT WAS SUBMITTED BY THE LD. COUNSEL THAT THE ASS ESSEE IS A LADY AND HER INCOME-TAX MATTERS WERE BEING LOOKED AFTER BY HER H USBAND WHO AT THE RELEVANT TIME WENT TO DUBAI. THAT SINCE THE ASSESSE ES HUSBAND WAS NOT ITA NO.336/AHD/2011 ALIFIYA MOHAMMEDBHAI BADSHAH VS. ITO FOR AY 2007-08 2 AVAILABLE AT THE RELEVANT TIME, THE ASSESSEE COULD NOT PROPERLY COMPLY WITH THE REQUIREMENT OF PRODUCTION OF DOCUMENTARY EVIDEN CES WITH REGARD TO CASH CREDIT. SHE FURTHER SUBMITTED THAT THOSE EVID ENCES WERE PRODUCED BEFORE THE CIT(A), BUT HE DID NOT ADMIT THE ADDITIO NAL EVIDENCES. THE LD. COUNSEL, THEREFORE, SUBMITTED THAT THE MATTER MAY B E SET ASIDE TO THE FILE OF THE ASSESSING OFFICER AND THE ASSESSEE WILL PRODUCE ALL THE EVIDENCES AS WELL AS EXPLANATION BEFORE THE ASSESSING OFFICER. THE L D. DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, RELIED UPON THE ORDER OF THE AUTHORITIES BELOW. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE ARGUMENTS OF BOTH THE SIDES, IN OUR OPINION, IT WOULD MEET THE ENDS OF JU STICE IF THE ORDERS OF THE AUTHORITIES BELOW ARE SET ASIDE AND THE MATTER IS R ESTORED BACK TO THE FILE OF THE ASSESSING OFFICER. WE ORDER ACCORDINGLY, AND D IRECT THE ASSESSING OFFICER TO ALLOW ADEQUATE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO PRODUCE ALL THE EVIDENC ES/EXPLANATION BEFORE THE ASSESSING OFFICER. THEREAFTER, THE ASSESSING OFFICE R WILL MAKE THE ASSESSMENT AFRESH DE NOVO IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE ASSESSEES APPEAL IS DEEMED T O BE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 3 RD JULY, 2015 AT AHMEDABAD. SD/- SD/- (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 03/07/2015 BIJU T., PS ITA NO.336/AHD/2011 ALIFIYA MOHAMMEDBHAI BADSHAH VS. ITO FOR AY 2007-08 3 *+ % !&, -*,& *+ % !&, -*,& *+ % !&, -*,& *+ % !&, -*,&/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. & #. / CONCERNED CIT 4. #. ( ) / THE CIT(A) 5. ,12 !& , , / DR, ITAT, AHMEDABAD 6. 2 4$ / GUARD FILE . *+# *+# *+# *+# / BY ORDER, TRUE COPY 5 55 5/ // / 6 6 6 6 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD