Shri Ashok Bansilal Mahadevia, Ahmedabad V. The Income tax Officer,Ward-11(4), Ahmedabad

ITA 347/AHD/2012

• Counselvise Citation: 34720514 RSA 2012
• Duration Of Justice: 3 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: SURESH R SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI S. S. GODARA, JUDICIAL MEMBER ITA NO.347/AHD/2012 / ASSESSMENT YEAR: 2008-09 ASHOK BANSILAL MAHADEVIA, C/O. SHANTI STONE & LIME INDUS., 373, KAMNATH MAHADEV, RAIPUR GATE, AHMEDABAD PAN : AIEPM 0062 G ITO, WARD-11(4), AHMEDABAD / // / (APPELLANT) / // / (RESPONDENT) ASSESSEE(S) BY : SHRI SURESH R. SHAH, AR REVENUE BY : SHRI M.K. SINGH, SR. DR. ! '#$ ! '#$ ! '#$ ! '#$ / DATE OF HEARING : 22/05/2015 %& ! '#$ / // / DATE OF PRONOUNCEMENT: 22/05/2015 '( '( '( '(/ // / 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 COMMISSIONER OF INCOME-TAX (APPEALS)-X VI, AHMEDABAD DATED 24.11.2011, PERTAINING TO THE ASSESSMENT YEAR 2008- 09. 2. IN THIS APPEAL BY THE ASSESSEE, VARIOUS GROUNDS WERE RAISED; HOWEVER, AT THE TIME OF HEARING BEFORE US, THE LD. COUNSEL F OR THE ASSESSEE HAS REQUESTED FOR SETTING ASIDE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER. HE SUBMITTED THAT THE ASSESSEE IS AN INDI VIDUAL WHO IS DERIVING INCOME FROM RUNNING OF PCO AT AHMEDABAD. THAT THE A SSESSEE WAS HAVING A PART TIME ACCOUNTANT; HOWEVER, DURING THE ASSESSM ENT PROCEEDINGS, THE ACCOUNTANT OF THE ASSESSEE WAS SUFFERING FROM CANCE R AT ADVANCED STAGE. ITA NO.347AHD/2012 ASHOK BANSILAL MAHADEVIA VS. ITO AY: 2008-09 2 THEREFORE, HE COULD NOT PROPERLY ATTEND THE PROCEED INGS AND/OR COMPLIED WITH THE QUERIES RAISED BY THE ASSESSING OFFICER. HE FURTHER SUBMITTED THAT THE ACCOUNTANT OF THE ASSESSEE DIED ON 13.12.2010. HE FURTHER SUBMITTED THAT IF AN OPPORTUNITY IS GIVEN, THE ASSESSEE WILL BE AB LE TO EXPLAIN EACH AND EVERY DEPOSIT IN HIS BANK ACCOUNT AND ALSO THE QUER Y OF THE ASSESSING OFFICER, IF ANY. HE, THEREFORE, REQUESTED FOR SETT ING ASIDE OF THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER. 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NO SERIO US OBJECTION TO THE SETTING ASIDE OF THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND ARGU MENTS 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 AL SO DIRECT THE ASSESSEE TO APPEAR BEFORE THE ASSESSING OFFICER AND PROPERLY CO MPLY WITH ALL THE QUERIES AS MAY BE RAISED BY THE ASSESSING OFFICER. THE ASSESSING OFFICER IS ALSO DIRECTED TO ALLOW ADEQUATE OPPORTUNITY OF BEIN G HEARD TO THE ASSESSEE AND THEREAFTER PASS THE ORDER AFRESH 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 22 ND MAY, 2015 AT AHMEDABAD. SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 22/05/2015 BIJU T., PS ITA NO.347AHD/2012 ASHOK BANSILAL MAHADEVIA VS. ITO AY: 2008-09 3 '( ! ') *')' '( ! ') *')' '( ! ') *')' '( ! ') *')'/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ++ ' , / CONCERNED CIT 4. , ( ) / THE CIT(A) 5. )/0 ' , , / DR, ITAT, AHMEDABAD 6. 02 3 / GUARD FILE . '( '( '( '( / BY ORDER, TRUE COPY 4 44 4/ // / +5 +5 +5 +5 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD