The ITO, Vapi Ward-1, Vapi V. Shri Ashutosh Chandrakant Patal, Silvassa

ITA 3365/AHD/2008

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 60351 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 29-03-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 10-10-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.3 365, 3471/AHD/2008 ASSESSME NT YEAR 2005- 06 . 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) I.T.A. NO.3365/AHD/2008 (ASSESSMENT YEAR: 2005- 06) INCOME TAX OFFICER, VAPI WARD-1, VAPI, 2 ND FLOOR, SHIVAM COMM. COMPLEX, NATIONAL HIGHWAY NO.8, NEAR GASLAXY HOTEL, VAPI. (APPELLANT) VS. SHRI ASHUTOSH CHANDRAKANT PATEL, GOVT. QUARTERS, ZANDA CHOWK, SILVASSA. (RESPONDENT) I.T.A. NO.3471/AHD/2008 (ASSESSMENT YEAR: 2005- 06) SHRI ASHUTOSH CHANDRAKANT PATEL, GOVT. QUARTERS, ZANDA CHOWK, SILVASSA. (APPELLANT) VS. INCOME TAX OFFICER, VAPI WARD-1, VAPI, 2 ND FLOOR, SHIVAM COMM. COMPLEX, NATIONAL HIGHWAY NO.8, NEAR GASLAXY HOTEL, VAPI. (RESPONDENT) PAN: AGMPP 3734 C BY REVENUE : SHRI SAMIR TEKRIWAL, SR. D.R . BY ASSESSEE : SHRI M.K. PATEL. ( )/ ORDER DATE OF HEARING : 29-3-2012 DATE OF PRONOUNCEMENT : 18-5-2012 ITA NO.3 365, 3471/AHD/2008 ASSESSME NT YEAR 2005- 06 . 2 PER: SHRI ANIL CHATURVEDI,ACCOUNTANT MEMBER. THESE ARE CROSS APPEALS ONE FILED BY THE REVENUE A ND THE OTHER FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF L D. CIT (A), VALSAD DATED 30-6-2008 FOR THE ASSESSMENT YEAR 2005-06. 2 . AS THE ISSUE INVOLVED IN BOTH THE APPEALS ARE COMMO N THESE APPEALS ARE BEING DISPOSED OF BY A COMMON ORDER FOR THE SAKE OF CONVENIENCE. I.T.A. NO.3365/AHD/2011 3. FIRST WE TAKE UP APPEAL FILED BY THE REVENUE. TH E REVENUE IN ITS APPEAL HAS TAKEN AS MUCH AS 8 GROUNDS OF APPEAL AND THE ASSESSEE HAS RAISED 8 GROUNDS OF APPEAL. OUT OF THE SEVERAL GROUNDS TAKEN BY THE REVENUE, GROUND NO.5 RELATES TO ADMISSION OF AD DITIONAL EVIDENCE BEFORE THE CIT(A) WITHOUT AFFORDING OPPORTUNITY OF BEING HEARD TO THE A.O. AND THEREBY VIOLATING THE PROVISIONS OF RULE 4 6A OF THE I.T. RULES. 4. THE LD. D.R. POINTED OUT THE FACT THAT MANY OF T HE DETAILS WERE NOT FURNISHED BY THE ASSESSEE BEFORE A.O. BUT WERE SUBMITTED BEFORE CIT (A). CIT (A) ACCEPTED THOSE DETAILS WITHOUT GIV ING A CHANCE OR OPPORTUNITY TO A.O. TO EXAMINE THOSE DETAILS. HE PO INTED OUT A FEW INSTANCES WHICH ARE ENUMERATED BELOW:- ITA NO.3 365, 3471/AHD/2008 ASSESSME NT YEAR 2005- 06 . 3 (1) S.S.I. REGISTRATION ALONG WITH REGISTRATION CER TIFICATE DT.8-1-2002. (2) CERTIFICATE OF EXEMPTION FROM SALES TAX. (3) APPLICATION FOR PROVISIONAL REGISTRATION SUBMIT TED BY CHETNA PLASTIC TO DIST. IND. CENTRE SHOWING PLACE OF MANUF ACTURING. (4) COPY OF BANK STATEMENT REFLECTING PAYMENT RECEI VED FROM CHETNA PLASTIC. (5) SSI CERTIFICATE GRANTED TO CHETNA PLASTICS. 5. HE FURTHER STATED THAT THESE DOCUMENTS WERE IMPO RTANT AND HAVE BEARING ON THE CASE OF THE ASSESSEE. HE THEREFORE, REQUESTED THAT THE MATTER BE REMITTED BACK TO THE FILE OF A.O. FOR VER IFICATION. LD. A.R. DID NOT SERIOUSLY OBJECT TO THE CONTENTIONS MADE BY LD. D.R. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE D OCUMENTS PLACED ON RECORD. 7. IT IS UNDISPUTED FACT THAT THE ASSESSEE HAD SUBM ITTED VARIOUS AND INFORMATION FOR THE FIRST TIME BEFORE CIT (A). THESE DETAILS AND DOCUMENTS WERE NOT SUBMITTED TO THE A.O. AND THEREF ORE, HE HAD NO OPPORTUNITY TO EXAMINE THE SAME. 8. SINCE THE DETAILS FILED BEFORE THE CIT (A) WERE NOT FURNISHED BEFORE THE A.O. AND THE SAME WERE FURNISHED BEFORE THE CIT (A) FOR THE FIRST TIME WE ARE OF THE OPINION THAT RULE 46A OF T HE I.T. RULES WERE VIOLATED. IN VIEW OF THESE CIRCUMSTANCES, WE ARE O F THE VIEW THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY THE MATTER SH OULD BE REMITTED BACK ITA NO.3 365, 3471/AHD/2008 ASSESSME NT YEAR 2005- 06 . 4 TO THE FILE OF THE A.O. TO DECIDE AND VERIFY ALL TH OSE DOCUMENTS FURNISHED BEFORE THE CIT (A) AND FRAME THE ASSESSME NT DE-NOVO AND . THE A.O. SHOULD ALLOW REASONABLE OPPORTUNITY OF HEA RING TO THE ASSESSEE. I.T.A. NO. 3471/AHD/2011 9. SINCE THE ASSESSMENT IS BEING REMITTED BACK TO T HE FILE OF A.O., WE ARE THEREFORE, AT PRESENT NOT ADJUDICATING THE A PPEAL OF THE ASSESSEE. 10. IN THE RESULT, THE APPEAL OF THE REVENUE AND TH E ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 18 -5- 2012. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. ITA NO.3 365, 3471/AHD/2008 ASSESSME NT YEAR 2005- 06 . 5 COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) VALSAD. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. 1.DATE OF DICTATION 8 - 5 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 10 / 5 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 16 - 5 -2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 18 - 5 -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 18 - 5 -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 8 - 5 -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..