Shri Rashmiben K. Shah, Surendranagar V. The Income Tax Officer, Ward-2, Surendranagar

ITA 447/RJT/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62804 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-05-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 18-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: DM RINDANI
• Section: 68

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT . .. . . . . . , , , , . .. . . . . . , , , , $ $ $ $ BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K . SRIVASTAVA, AM ITA NO. 447/RJT/2011 / ASSESSMENT YEAR 2008-09 SMT.RASHMIBEN K.SHAH V. ITO, WARD 2 BLOCK NO.16, SHAKTI SOCIETY SURENDRANAGAR. MEGANI ROAD, SURENDRANAGAR. PAN: ARSPS4811J. . DATE OF HEARING : 21-05-2012. DATE OF PRONOUNCEMENT : 25-05-2012 ASSESSEE BY: SHRI D. M. RINDANI, C.A. REVENUE BY: SHRI M. K. SINGH, D.R / // / ORDER . .. . . . . . /D. K. SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 08-09-2011, ON THE FOLLOWING GROUNDS:- 1) THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS I N I) PASSING EX- PARTY ORDER. II) NOT CONSIDERED PERSONAL PRESENCE OF CA DEEPAK P SHAH ON 6 TH SEPTEMBER 2011 INSTEAD OF 8 TH SEPTEMBER 2011. AND OVERSIGHT FOR REQUEST FOR ADJOURNMENT. III) NOT CONSIDERED THE DETAILS SENT ON 13-09-2011 THROUGH COURIER. 2). THE LEARNED CIT(A) HAS ERRED IN LAW AND FACT IN DISMISSING THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE. 3) THE LEARNED CIT(A) HAS ERRED IN LAW AND FACT IN CONFIRMING ADDITION OF RS.20,00/-, RS.765,930/-, RS.3,30,510/- AND RS.2,66 ,760/- SHOWING THAT OF RS.13,70,700/- FOR UNEXPLAINED BANK DEPOSIT S U/S 68 OF I.T. ACT. 4) THE LEARNED CIT(A) HAS ERRED IN LAW AND FACT IN CONSIDERING THE CORRECT FIGURES OF ADDITION MADE BY THE LEARNED ITO AS RS.2 0000/- + RS.690390 + RS.330550 + RS.266760 = TOTAL RS.13,07, 700. 5) THE APPELLANT CRAVES TO ADD, ALTER, AND WITHDRAW ANY OR ALL OF THE GROUNDS OF APPEAL. 2. AT THE TIME OF HEARING, THE LD. AUTHORIZED REPRE SENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE APPEAL FILED BY THE ASSESSEE BEF ORE THE CIT(A) WAS DISMISSED EX-PARTE. IT WAS SUBMITTED THAT SHRI DIPAK P. SHAH, AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAD APPEARED BEFORE THE CIT(A) ON 6 TH SEPTEMBER, 2011 BY OVERSIGHT AS AGAINST 8 TH SEPTEMBER, 2011 FIXED BY THE CIT(A) FOR HEARING. HE SUBMITTED THAT 2 ITA 447/RJT/2011 THE ASSESSEE WAS KEEN TO ARGUE THE MATER BEFORE THE CIT(A) AND URGED THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(A). 3. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPPO SE THE AFORESAID SUBMISSION MADE BY THE LD. AUTHORIZED REPRESENTATIV E FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES. AFTER TAKING INT O ACCOUNT THE SUBMISSIONS MADE BY BOTH THE PARTIES, WE CONSIDER IT APPROPRIAT E TO SET ASIDE THE ORDER PASSED BY THE CIT(A) AND RESTORE THE MATTER TO HIS FILE FO R A FRESH DECISION IN CONFORMITY WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTIC AL PURPOSES. ) + 25-05-2012 - ) THIS ORDER PRONOUNCED IN OPEN COURT ON 25-05-2012 SD/- SD/- ( .. / T. K. SHARMA) ( .. / D. K. SRIVASTAVA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER +/ DATE 25-05-2012. /RAJKOT ) )) ) 01 01 01 01 21 21 21 21 / COPY OF ORDER FORWARDED TO:- 1. 5 / APPELLANT-. SMT. RASHMIBEN K. SHAH, SURENDRANAGA R.. 2. 075 / RESPONDENT-THE INCOME TAX, OFFICER, WD.-2, SUREN DRANAGAR. 3. : / CONCERNED CIT-V, AHMEDABAD. 4. :- / CIT (A)-XVI, AHMEDABAD. 5. 1 0, , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , ASSTT. REGISTRAR/ , / ITAT, RAJKOT