Shri Rakesh Goplani, Indore V. The ITO 5(1), Indore

ITA 650/IND/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 82697 (ITAT-INDORE)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 06-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: S S DESHPANDE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MUKU L KR. SHRAWAT, JUDICIAL MEMBER PAN NO. AJCVPG7282M ITA NO. 650/IND/2013 A.Y. : 2009-10. SHRI RAKESH GOPLANI, 432, SADHU WASWANI NAGAR, INDORE. VS. ITO, 5(1), INDORE (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.S.DESHPANDE, C. A. REVENUE BY : SHRI R. A. VERMA, SR. DR / // / DATE OF HEARING : 18.09.2014 /DATE OF PRONOUNCEMENT: 13/10/2014 / O R D E R PER P.K.BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-II, INDORE, DATED 30.08.2013, ON THE FOLL OWING EFFECTIVE GROUNDS OF APPEAL :- 1. THE LD. CIT(A) HAS ERRED IN ENHANCING THE INCOME U/S 250(4)/251(2) BY DIRECTING THE ASSESSING OFFICER TO CONDUCT THE ENQUIRY FOR THE DEPOSITS IN THE BANK ACCOUNT. THERE IS NO POWER TO THE LD. CIT(A) TO DIR ECT THE ASSESSING OFFICER TO MAKE ANY ENQUIRY. SHRI RAKESH GOPLANI, INDORE I.T.A.NO. 650/IND/2013 A. Y. 2009-10. 2 2. THE DIRECTION GIVEN BY THE LD. CIT(A) AMOUNTS TO THE SET ASIDE OF THE ASSESSMENT AND AS SUCH THE LD. CIT (A) HAS TRAVELLED BEYOND HIS JURISDICTION TO PASS SUCH AN ORDER. 2. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSING TH E ORDERS OF THE TAX AUTHORITIES BELOW, WE NOTED THAT THE ASSESSEE HAS TAKEN BEFORE THE CIT(A) FOUR EFFECTIVE GROUNDS OF APPEAL, BUT THE LD. CIT(A) DID NOT DISPOSE OF THE GROUNDS OF AP PEAL AND PASSED ORDER U/S 250(4)/251(2) OF THE INCOME-TAX ACT, 1961 , DIRECTING THE ASSESSING OFFICER TO MAKE FURTHER INQUIRY AND I NVESTIGATION ON THE ISSUE UNDER REFERENCE. IF THE ASSESSING OFFI CER COMES TO THE CONCLUSION THAT THE QUANTUM OF THE ADDITION IS REQUIRED TO BE ENHANCED, HE SHOULD SUBMIT DETAILED PROPOSITION. TH E LD. CIT(A) FURTHER DIRECTED THAT THE INQUIRY MAY BE COMPLETED BY THE END OF SEPTEMBER 2013. THIS ORDER PASSED BY THE LD.CIT(A), IN OUR OPINION, IS NOT AN ORDER BY WHICH THE GROUNDS OF AP PEAL AS TAKEN BY THE ASSESSEE STAND DISPOSED OF. THE ORDER, IN OU R OPINION, IS SIMPLY AN INTERIM ORDER BY WHICH THE LD. CIT(A) HAS GIVEN THE DIRECTION THE ASSESSING OFFICER TO MAKE FURTHER INQ UIRY. SECTION 250, IN OUR OPINION, DOES NOT CONTEMPLATE AND EMPOW ER THE CIT(A) TO PASS SUCH AN ORDER. HE MAY CALL FOR THE R EMAND REPORT SHRI RAKESH GOPLANI, INDORE I.T.A.NO. 650/IND/2013 A. Y. 2009-10. 3 FROM THE ASSESSING OFFICER AND DISPOSE OF THE APPEA L ON MERIT AFTER GIVING THE PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. SINCE, IN OUR OPINION, THE APPEAL FILED BY THE ASSE SSEE BEFORE THE CIT(A) REMAINS UNDISPOSED OF, WE SET-ASIDE THIS ORD ER OF THE CIT(A) DATED 30.8.2013 AND DIRECT THE CIT(A) TO DIS POSE OF ALL THE GROUNDS TAKEN BY THE ASSESSEE IN HIS APPEAL BY PASS ING AN ORDER U/S 250 EITHER ALLOWING OR DISMISSING THE EACH OF T HE GROUND OF APPEAL TAKEN BY THE ASSESSEE. THE CIT(A) IF HE SO D ESIRES BY INVOKING POWER U/S 250 CAN CALL FOR THE REMAND REPO RT FROM THE ASSESSING OFFICER. HE DOES NOT HAVE ANY POWER TO SE T-ASIDE THE ASSESSMENT AND RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER. WE, THEREFORE, SET-ASIDE THE ORDER DATED 3 0.8.2013 AND ALLOW THE APPEAL FILED BY THE ASSESSEE AND DIRECT T HE CIT(A) TO DISPOSE OFF ALL THE GROUNDS TAKEN BY THE ASSESSEE O N MERIT AFTER GIVING PROPER OPPORTUNITY TO THE ASSESSEE. 3. ORDER PRONOUNCED IN PURSUANCE WITH RULE 34(4) BY PUTTING ITS PRONOUNCEMENT ON THE NOTICE BOARD. SD/- SD/- (MUKUL KR. SHRAWAT) (P. K. BANSAL) JUDICIAL MEMBER ACCOUNTANT M EMBER INDORE; DATED 13/10/2014 CPU*SPS SHRI RAKESH GOPLANI, INDORE I.T.A.NO. 650/IND/2013 A. Y. 2009-10. 4 / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT. 3. $%$&' # # ( / CONCERNED CIT 4. # # ( ( ) / THE CIT(A), INDORE 5. +,# &' , # # &' , -.% / DR, ITAT, INDORE 6. ,/0 1 / GUARD FILE. / BY ORDER, -# -# -# -# $2 $2 $2 $2 (ASSTT.REGISTRAR) ITAT, INDORE 1. DATE OF DICTATION- 18.09.2014 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .09.2014 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 .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER