Smt. Heenaben Dineshbhai Desai, Surat V. The Income tax Officer,Ward-9(2), Surat

ITA 658/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67977 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 29-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER SMT. HEENABEN DINESHBHAI DESAI, B-42, SANTLAL SOCIETY, HIRA BAUG, VARACHHA ROAD, SURAT- 395006 PAN: AHZPD1927H (APPELLANT) VS THE INCOME TAX OFFICER, WARD-9(2), SURAT (RESPONDENT) REVENUE BY: SRI K.C. MATHEWS, SR.D.R. ASSESSEE BY: SRI M.K. PATEL, A.R. DATE OF HEARING : 29-11-2013 DATE OF PRONOUNCEMENT : 29-11-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-V SURAT DATED 21-01-2013. ITA NO. 658/AHD/2013 ASSESSMENT YEAR 2008-09 I.T.A NO.658/AHD/2013 A.Y. 2008-09 PAGE N O SMT. HEENABEN DINESHBHAI DESAI VS. ITO 2 2. ASSESSEE HAS TAKEN FOLLOWING GROUND OF APPEAL:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AS WELL AS LAW ON THE SUBJECT, THE LD COMMISSIONER OF THE INCOME T AX (APPEALS) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFF ICER IN MAKING ADDITION OF RS.10,82,600/- ON ACCOUNT OF ALLEGED UN EXPLAINED CASH DEPOSITS IN BANK ACCOUNT. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AS WELL AS LAW ON THE SUBJECT, THE LD COMMISSIONER OF THE INCOME T AX (APPEALS) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFF ICER IN MAKING ADDITION OF RS. 2,199/- ON ACCOUNT OF ALLEGED UNACC OUNTED BANK BALANCE. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AS WELL AS LAW ON THE SUBJECT, THE LD COMMISSIONER OF THE INCOME T AX (APPEALS) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFF ICER IN MAKING ADDITION OF RS.79,180/- ON ACCOUNT OF ALLEGED UNACC OUNTED CLOSING STOCK OF SHARES. 3. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE AT THE OUTSET SUBMITTED THAT APPEAL OF THE ASSESSEE HAS BEEN DISM ISSED BY THE LD. CIT(A) WITHOUT GIVING REASONABLE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE. HE THEREFORE PRAYED THAT MATTER MAY KINDLY BE SENT BAC K TO HIS FILE FOR FRESH ADJUDICATION AFTER GIVING PROPER OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. HE ALSO GAVE UNDERTAKING TO APPEAR BEFORE THE LD. C IT(A) SUO-MOTO AFTER RECEIPT OF THE TRIBUNALS ORDER. LD. DR DID NOT OB JECT TO THIS PRAYER OF THE ASSESSEES COUNSEL. THEREFORE, MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION. I.T.A NO.658/AHD/2013 A.Y. 2008-09 PAGE N O SMT. HEENABEN DINESHBHAI DESAI VS. ITO 3 4. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR S TATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 29/11/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,