Arunchandra P.Vasa,HUF, Ahmedabad V. The Income tax Officer,Ward-9(3), Ahmedabad

ITA 741/AHD/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4398 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-07-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 13-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Keywords: Opportunity of being heard
• Section: 40A(3); 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMADABAD BEFORE SHRI D.K.TYAGI , JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ITA NO. 741/AHD/2013 ASSESSMENT YEAR :2009-10 SHRI ARUNCHANDRA P. VASA H.U.F. 4, KAILAS SOCIETY, OPP: BATA SHOWROOM, ASHRAM ROAD, AHMADABAD 380009 V/S . THE INCOME TAX OFFICER WARD 9(3), AHMADABAD A WING, PRATYAKSHA KAR BHAVAN, NR. GOV. POLYTECHNIC, PANJRAPOLE, AHMEDABAD 380115 PAN NO. A A DHV4040A (APPELLANT) .. (RESPONDENT) BY APPELLANT SHRI RAJESH C. SHAH, A.R. /BY RESPONDENT SHRI P. L. KUREEL, SR. D.R. /DATE OF HEARING 12.07.2013 /DATE OF PRONOUNCEMENT 06.09.2013 O R D E R PER : T.R.MEENA, ACCOUNTANT MEMBER THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE WHI CH HAS EMANATED FROM THE ORDER OF CIT(A)-XV, AHMEDABAD, DATED 04 TH JANUARY 2013 FOR ASSESSMENT YEAR 2009-10. THE SOLE GROUND OF APPEAL IS AGAINST CONFIRMING THE ADDITION OF RS. 208000 U/S 40A(3) OF THE I.T. A CT. 2. THE ASSESSEE CARRIES ON MEDICAL PROFESSION AND R UNNING A NURSING HOME. THE ASSESSEE MADE CASH PAYMENT MORE THAN RS. 20,000/- AND ITA NO. 741/AHD/13 A.Y. 09-10 PAGE 2 VIOLATED SECTION 40A(3) OF THE IT ACT. THE A.O. MA DE ADDITION OF RS. 2,90,400/-. 3. BEING AGGRIEVED BY THE ORDER OF THE A.O., THE AS SESSEE CARRIED THE MATTER BEFORE THE CIT(A) WHO HAS ALLOWED THE APPEAL PARTLY AND PAYMENT TO DR. DINESH PATEL AT RS.2,46,000/- IS CONFIRMED IN A BSENCE OF CONFIRMATION AND PAN. 4. NOW THE ASSESSEE IS BEFORE US. LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE ASSESSEE MADE CASH PAYMENT OVER RS.20,000/- TO DR. DINESHKUMAR HARIBHAI PATEL WHO IS ASSESSED TO TAX A T PAN NO. AVRPP2759D AND FILED THE RETURN REGULARLY TO THE CONCERN A.O. AND THIS SALARY HAS BEEN DISCLOSED BY DR. DINESH PATEL IN A.Y. 09-10 IN HIS RETURN AND PAID THE TAX ACCORDINGLY AND HE HAS DEDUCTED THE TDS. THUS, THE RE IS NO REVENUE LOSS. HE REQUESTED TO ALLOW THE APPEAL AS THIS IS THE FIR ST MISTAKE MADE BY THE APPELLANT. AT THE OUTSET, LD. SR. D.R. VEHEMENTLY RELIED UPON THE ORDER OF THE CIT(A). 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE GENUINENESS OF THE PAYMENT HAD NOT BEE N DOUBTED BY THE A.O. BUT THE MODE OF PAYMENT WAS CASH. THE APPELLANT HA D NOT FURNISHED THESE INFORMATION BEFORE THE A.O. THEREFORE, IN THE INTE REST OF JUSTICE, THE MATTER IS SET ASIDE TO THE A.O. AND THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE A.O. WITHIN TWENTY DAYS FROM THE RECEIPT OF THE ORDER AN D PRODUCE ALL THE EVIDENCES ON WHICH HE MADE OUT HIS CASE. THE A.O. IS ALSO DI RECTED TO GIVE REASONABLE ITA NO. 741/AHD/13 A.Y. 09-10 PAGE 3 OPPORTUNITY OF BEING HEARD BEFORE DECIDING THE CASE . ACCORDINGLY, WE SET ASIDE THE CASE TO THE A.O. FOR DE NOVO. 6. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. THIS ORDER PRONOUNCED IN OPEN COURT ON 06.09.2013 SD/- SD/- ( D.K.TYAGI ) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA ! ! ! ! '! '! '! '! / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. '(' ) * / CONCERNED CIT 4. *- / CIT (A) 5. !./ ), ) , 12( / DR, ITAT, AHMEDABAD 6. /45 67 / GUARD FILE. BY ORDER/ , 8/ 1 ': ) , 12( ;