Shri Chandubhai Gordhandas Patel, Ahmedabad V. The Income tax Officer,Ward-5(3), Ahmedabad

ITA 698/AHD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62971 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-09-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 26-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: S N SOPARKAR
• Keywords: Principle of natural justice; Additional evidence

Judgement Text

, , , , A, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + )* + )* + )* + ) ' ) ' ) ' ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.698/AHD/2012 [ASSTT.YEAR : 2008-2009] SHRI CHANDUBHAI GORDHANDAS PATEL CHANDAN, 1, SBI OFFICERS SOCIETY PALIYADNAGAR, NR. NAVRANG HIGH SCHOOL NARANPURA, AHMEDABAD 380 013. PAN : ACYPP 72412 G /VS. ITO, WARD-5(3) AHMEDABAD. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI S.N. SOPARKAR + 2 3 )/ REVENUE BY : SHRI RAJ MEHRA 5 2 &(*/ DATE OF HEARING : 5 TH SEPTEMBER, 2012 678 2 &(*/ DATE OF PRONOUNCEMENT : 05-10-2012 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2008-2009 IS DIREC TED AGAINST THE ORDER OF THE CIT(A) DATED 17.02.2012. 2. THE FIRST GROUND OF THE ASSESSEES APPEAL IS AS UNDER: 1. THE LD.CIT(A) ERRED IN LAW AND ON FACTS IN REJE CTING APPLICATION MADE UNDER RULE 46A OF THE ACT TO PLACE ADDITIONAL EVIDENCE ON RECORD BY THE APPELLANT. THE LD.CIT(A) FURTHER ITA NO.698/AHD/2012 -2- ERRED IN NOT APPRECIATING THE FACT THAT THE EVIDENC E TO SUBSTANTIATE THE CLAIM OF COST INCURRED FOR IMPROVE MENT OF THE PROPERTY AS WELL INTEREST PAID WAS AVAILABLE, THE A PPELLANT FILED APPLICATION FOR ADMISSION OF THE SAME. THIS ACTION OF LD.CIT(A) IN REFUSING TO ADMIT THE ADDITIONAL EVIDENCE IS IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAS REQUESTED FOR ADMISSION OF ADDITIONAL EVIDENCE BEFORE THE CIT(A), WHICH SHOULD HAVE BEEN ADMITTED IN THE INTEREST OF JUSTICE, BUT THE SAME WAS REJECTED BY THE CIT(A) WITHOUT ANY VALID R EASON HE EXPLAINED THE VARIOUS REASONS FOR NOT FILING THE SA ME BEFORE THE AO. THE LEARNED DR HAS RELIED ON THE ORDERS OF THE AO A ND THE CIT(A). 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND HAVE PE RUSED THE ORDERS OF THE AO AND THE CIT(A). IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT IT SHALL BE IN TH E INTEREST OF JUSTICE TO RESTORE THE ISSUE BEFORE US TO THE FILE OF THE CIT( A) WITH DIRECTION TO ADMIT THE ADDITIONAL EVIDENCE SOUGHT TO BE FILED BY THE ASSESSEE AND TO DECIDE THE APPEAL OF THE ASSESSEE DE NOVO ON MERIT IN ACCORDANCE WITH LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARIN G TO BOTH THE PARTIES. WE DIRECT ACCORDINGLY. 5. IN VIEW OF OUR DECISION TO RESTORE THE ISSUE TO THE FILE OF THE CIT(A), WE ARE NOT ADJUDICATING OTHER GROUNDS OF AP PEAL RAISED BY THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&' %&' %&' %&'( (( ( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT ITA NO.698/AHD/2012 -3- C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD 1. DATE OF DICTATION : 05-09-2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER. : 06-09-2012 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 DICTATING MEMBER FOR PRONOUNCEMENT. : 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER : 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S. : 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK. : 05-10-2012 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK. : 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER. : 10. DATE OF DESPATCH OF THE ORDER :