Late Hariram Garoida, Ranchi V. DCIT, Ranchi

ITA 76/RAN/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0319 (ITAT-RANCHI)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 11-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHOUDHARY ORAON
• Assessee Lawyers: V K JAIN FCS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH, RANCHI BEFORE SHRI N.S. SAINI, HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 76/RAN/2015 (ASST. YEAR : 2006-07) HARI RAM GARODIA, NAGARMAL MODI SEVA SADAN PATH, UPPER BAZAR, RANCHI. VS. DCIT, CIRCLE-III, RANCHI. PAN NO. AEQPG 8858 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V.K. JAIN FCS. DEPARTMENT BY : SHRI CHOUDHARY ORAON - DR DATE OF HEARING : 05/11/2015. DATE OF PRONOUNCEMENT : 05/11/2015. O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI, DATED 20/03/2015. 2. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF A PPEAL:- A. FOR THAT THE ORDER SO PASSED BY THE COMMISSIONE R OF INCOME TAX (APPEALS) IS BAD IN LAW. B. FOR THAT UNDER THE FACT AND CIRCUMSTANCES OF THE CASE, THE COMMISSIONER OF INCOME TAX (APPEALS) WAS NOT RIGHT IN CONFIRMING THE ADDITION OF RS. 1,00,000/- DEPOSITED BY THE ASSESSEE IN HIS BANK ACCOUNT. C. FOR THAT UNDER THE FACTS AND CIRCUMSTANCES OF TH E CASE THE COMMISSIONER OF INCOME TAX (APPEALS) WAS NOT RIGHT IN DISALLOWING A SUM OF RS. 1,25,000/- ON ACCOUNT OF A DVANCES TO M/S. BABA RICE MILL WHICH WAS SQUARED OFF DURING THE YEAR ITSELF. 2 ITA NO. 76/RAN/2015 D. FOR THAT UNDER THE FACTS AND CIRCUMSTANCES OF TH E CASE, THE COMMISSIONER OF INCOME TAX (APPEALS) WAS NOT RIGHT IN NOT APPRECIATING THE FACTS LAID DOWN BY THE APPELLANT A ND WITHOUT GIVING ANY COVENANT REASON FOR NOT APPRECIA TING THE SUBMISSION SO PLACE BY HIM. E. FOR THAT THE ORDER SO PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) WAS NOT CONSISTENT WITH THE DE CIDED FACTS WHEREIN THE PURPOSE OF LEGISLATION GETS DEFEA TED WHEN A REASONED ORDER DOES NOT COME OUT AS A RESULT OF A PPEAL. F. FOR THAT THE OTHER AND FURTHER GROUNDS SHALL BE URGED AT THE TIME OF HEARING. 3 . AT THE OUTSET, THE AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE SUBMITTED THAT THE ASSESSEE LATE HARIRAM GARODIA EX PIRED ON 11/02/2015. THE ASSESSEE EXPIRED BEFORE PASSING OF THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS) ON 20/03/2015. 4. IN THE ABOVE PECULIAR FACTS OF THE INSTANT CASE, W E RESTORE THE MATTER BACK TO THE FILE OF THE COMMISSIONER OF INCO ME TAX (APPEALS) TO BRING THE LEGAL HEIRS ON RECORD AND THEREAFTER DECI DE THE APPEAL AFRESH. THUS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STA TISTICAL PURPOSE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON THURSDAY, THE 5 TH DAY OF NOVEMBER, 2015 AT RANCHI. SD/- SD/- (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 05 TH NOVEMBER, 2015. VR/- 3 ITA NO. 76/RAN/2015 COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., RANCHI 4 ITA NO. 76/RAN/2015 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 05/11/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 06/11/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 06/11/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 06/11/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 06/11/2015 SR.PS 6. DATE OF PRONOUNCEMENT 05/11/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 06/11/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER