The ITO, Ward-9(4), Ahmedabad V. Smt. Kajal Atul Singh, Ahmedabad

ITA 680/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67627 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: D
• Next Hearing Date: 14-08-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 11-03-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: U M MASHRUWALA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI A. MOHAN ALANKAMONY, AM AND SHRI KUL B HARAT, JM) ITA NO.681 AND 680/AHD/2013 ( A. Y. 2008-09) THE INCOME TAX OFFICER, WARD 9(4), PRATYAKSH KAR BHAVAN, OPP. SAHJANAND COLLEGE, AMBAWADI, AHMEDABAD VS SMT. KAJAL ATUL SINGH, 31, OMKAR BUNGLOWS, T.P. 44, OPP. SIMRAN BUNGLOWS, VISAT-KOBA, HIGHWAY, CHANDKHEDA, AHMEDABAD P. A. NO. BODPS 0554K (APPELLANT) (RESPONDENT) APPELLANT BY SRI K. C. MATHEWS, SR. DR RESPONDENT BY SHRI U. M. MASHRUWALA, AR DATE OF HEARING: 14-08- 2013 DATE OF PRONOUNCEMENT: 13-09-2013 O R D E R PER A. MOHAN ALANKAMONY: THESE TWO APPEALS ARE FILED BY THE REVENUE BEING AGGRIEVED BY THE TWO ORDERS OF TH E LEARNED CIT(A)X-V, AHMEDABAD IN APPEAL (I) NO.CIT(A)-XV/9(4)/122/11-12 PASSED U/S 250 READ WITH SECTION 143(3) OF THE ACT DATED 03-12-201 2, FOR THE ASSESSMENT YEAR 2008-09 AND (II) NO. CIT(A)-XV/9(4) /174/11-12 PASSED U/S 250 READ WITH SECTION 271 (1) (C) OF THE ACT DA TED 28-12-2012, FOR THE SAME ASSESSMENT YEAR RESPECTIVELY. 2. AT THE OUTSET, THE LEARNED DR POINTED OUT THAT I N THE QUANTUM APPEAL, THE LEARNED CIT(A) RELYING ON THE ADDITIONA L DOCUMENTS SUBMITTED BEFORE HIM, DECIDED THE ISSUE IN FAVOUR O F THE ASSESSEE, ITANO.680&681/A/2013(AY-2008-09) THE ITO, W-9(4) AHMEDABAD VS SMT. KAJAL ATUL SINGH 2 WITHOUT OBTAINING REMAND REPORT FROM THE LEARNED AO . THE LEARNED AR COULD NOT CONTROVERT TO THE SUBMISSION OF THE LEARN ED DR. THE LEARNED DR FURTHER PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LEARNED AO TO DECIDE THE ISSUE AFRESH IN THE LIGHT OF THE DOCUMENTS SUBMITTED BY THE ASSESSEE. FURTHER, THE BENCH OBSER VED THAT IT WAS ALSO NECESSARY TO EXAMINE THE PURCHASE DEED OF THE LAND AND THE SALE DEED OF THE LAND IN ORDER TO ASCERTAIN THE ASSESSEES SH ARE OF PROFIT FROM THE SALE OF THE LAND. THEREFORE, IN ORDER TO EXAMINE AL L THESE DOCUMENTS, THE BENCH EXPRESSED ITS DESIRE TO REMIT BACK THE ISSUES TO THE LEARNED AO FOR WHICH THE LEARNED AR AND THE LEARNED DR CONCEDE D. THEREFORE, WE HEREBY SET ASIDE THE ORDER OF THE LEARNED CIT(A) AN D REMIT BACK THE CASE TO THE FILE OF THE LEARNED AO FOR DE NOVO CONSIDERA TION AND TO PASS APPROPRIATE ORDER AS PER LAW AND MERITS KEEPING IN VIEW OF THE DOCUMENTS SUBMITTED BEFORE THE LEARNED CIT(A) AND T HE PURCHASE DEED AND SALE DEED OF THE LAND SOLD. SINCE, WE HAVE REMI TTED BACK THE QUANTUM APPEAL TO THE FILE OF THE LEARNED AO, THE A PPEAL IN RESPECT OF LEVY OF PENALTY U/S 271 (1) (C ) OF THE ACT IS ALSO REMITTED BACK TO THE FILE OF THE LEARNED AO FOR DE NOVO CONSIDERATION. 3. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 13-9-2013 SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - ITANO.680&681/A/2013(AY-2008-09) THE ITO, W-9(4) AHMEDABAD VS SMT. KAJAL ATUL SINGH 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. R EGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: DIRECT ON COMPUTER 14-08-13 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER 14-08-13 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTAN T REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: