Shri Dineshkumar Prahladbhai Patel, Mehsana V. The Income tax Officer,Ward-3, Mehsana

ITA 733/AHD/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89405 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-04-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 29-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Assessee Lawyers: S N DIVATIA

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD 0 0 , !' , # $ BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER I.T.A. NO.733/AHD/2012 % &% / ASSESSMENT YEAR: 2008-09 SHRI DINESHKUMAR PRALADBHAI PATEL, VANSABHA VAS, AT RANASAN, TAL. VIJAPUR-382870. VS INCOME TAX OFFICER, PATAN, WARD-3, MEHSANA. '( / (APPELLANT) )' '( / (RESPONDENT) APPELLANT BY SHRI S. N. DIVATIA. RESPONDENT BY SHRI ROOPCHAND D.R. / DATE OF HEARING : 27/04/2015 / DATE OF PRONOUNCEMENT: 13/05/2015 * / O R D E R ITA NO.733/AHD/2012 2 PER N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), GANDHINAGAR D ATED 11-1-2012. 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT T HE CIT (A) HAS ERRED IN UPHOLDING THE ADDITION OF RS. 23, 15, 568/-IN RE SPECT OF CREDITS IN THE BANK ACCOUNTS BANK OF BARODA AND MEHSANA URBAN CO-O PERATIVE BANK AND DISTRICT CO-OPERATIVE BANK. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RE CORD. IN THE INSTANT CASE THE CIT(A) CONFIRMED THE ACTION OF THE ASSESSI NG OFFICER AND DISMISSED THE APPEAL OF THE ASSESSEE AS THERE WAS N O COMPLIANCE BY THE ASSESSEE IN SPITE OF THE FACT THAT APPEAL WAS FIXED FOR SEVERAL TIMES. 4. THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE GA VE AN UNDERTAKING IN THE COURT THAT IF ONE MORE OPPORTUNI TY WAS GRANTED TO THE ASSESSEE, THE ASSESSEE SHALL APPEAR BEFORE THE CIT(A) AND FILE ALL EVIDENCES IN SUPPORT OF ITS CLAIM. 5. IN VIEW OF THE ABOVE AND TO MEET THE INTEREST OF THE JUSTICE WE SET ASIDE THE ORDER OF THE CIT (A) AND RESTORE THE APPEAL BACK TO THE FILE OF THE CIT (A) FOR ADJUDICATION FRESH. THE ASSESSEE IS DIRECTED SUO MOTO TO APPEAR BEFORE THE COMMISSIONER OF INCOME TAX APP EALS WITHIN ONE MONTH FROM THE DATE OF THIS ORDER FOR FIXING THE DA TE OF HEARING. THE ASSESSEE IS FURTHER DIRECTED TO FILE ALL RELEVANT D ETAILS AND DOCUMENTS ITA NO.733/AHD/2012 3 BEFORE THE CIT (A) AS AND WHEN CALLED UPON TO DO SO . THE CIT(A) IS ALSO DIRECTED TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY THE 13 TH MAY, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 13 /05/2015 * + )#',- .-&' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III 5. !' ## , / DR, ITAT, 6. '$% & / GUARD FILE. * / BY ORDER, / / 0 ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD ITA NO.733/AHD/2012 4 PATKI 1. DATE OF DICTATION- : 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER; 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