Smt. Geeta B.Panwar, Daman V. The Income tax Officer,Vapi Ward-4, Daman

ITA 763/AHD/2010

• Counselvise Citation: 76320514 RSA 2010
• Duration Of Justice: 3 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 11-12-2013
• Assessment Year: 1999-2000
• Appeal Filed On: 11-03-2010
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: R B GHOSH

Judgement Text

, , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.763/AHD/2010 A.Y. 1999-2000 SMT. GEETA B. PANWAR FLAT NO. 102, BLOCK NO. B-3, KARAN COMPLEX, DUNETHA, DAMAN. PAN: AJXPP8405G VS. ITO, VAPI WARD-4, DAMAN. (APPELLANT) (RESPONDENT) REVENUE BY : SH. O.P. BATHEJA, SR. D.R., ASSESSEE(S) BY : SH. R.B. GHOSH, AR / // / DATE OF HEARING : 11/12/2013 !' / DATE OF PRONOUNCEMENT : 13/12/2013 #$/ O R D E R PER SHRI A. K. GARODIA, ACCOUNTANT MEMBER: 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED CIT(A), VALSAD DATED 11.09.2009 FOR AY 1999 -2000. 2. THE ONLY EFFECTIVE GROUND RAISED BY THE ASSESSEE IS AS UNDER: 2.1 ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE A S WELL AS LAW ON THE SUBJECT, THE LEARNED CIT(A) HAS ERRED IN CON FIRMING THE ADDITION OF ASSESSING OFFICER IN MAKING ADDITIO N OF RS 85,000/- ON ACCOUNT OF INVESTMENT IN GOLD. 3. IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESS EE THAT THE ISSUE IS NOW COVERED AS PER TRIBUNAL ORDER IN THE CASE OF SH . BHIMSINGH S. PANWAR HUF VS. ITO IN ITA NO. 756/AHD/2010 DATED 22.03.2013. HE SUBMITTED A COPY OF THE TRIBUNAL OR DER AND OUR ITA NO.763/AHD/2010 SMT. GEETA B PANWAR. VS. ITO, VAPI WARD-4, DAMAN FOR A.Y. 1999-2000 - 2 - ATTENTION WAS DRAWN TO PARA NO. 17 OF THE TRIBUNAL ORDER. IT WAS POINTED OUT THAT IN THAT CASE I.E. BHIMSINGH S. PAN WAR HUF BEING ASSESSEES HUSBAND, THE MATTER WAS RESTORED BACK BY THE TRIBUNAL TO THE FILE OF A.O. FOR FRESH DECISION. THE LD. DR OF REVENUE SUPPORTED THE ORDER OF CIT(A). 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS PERUSED THE MATERIAL PLACED ON RECORD. WE FIND THAT IN THE CASE OF BHIMSINGH S . PANWAR HUF I.E. ASSESSEES HUSBAND ALSO, ADDITION WAS MADE OF SIMILAR AMOUNT OF RS 85,000/-. THE MATTER WAS RESTORED BACK BY TH E TRIBUNAL TO THE FILE OF THE A.O. AS PER PARA 17 OF THE TRIBUNAL ORD ER WHICH IS REPRODUCED BELOW FOR READY REFERENCE: WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. FROM THE RECORDS IT IS SEEN THAT THE ASSES SEE HAD NOT PRODUCED THE COPY OF BANK STATEMENT FOR VERIFICATIO N TO SUBSTANTIATE THE CONTENTION THAT THE WITHDRAWAL WER E MADE FROM BANK ACCOUNT. BEFORE US ALSO, THE ASSESSEE HAS NO T PRODUCED THE COPY OF BANK ACCOUNT BUT ONLY MADE ORAL SUBMISSION ABOUT WITHDRAWAL OF CASH FROM BANK FOR PURCHASE OF GOLD O RNAMENTS WITHOUT BRINGING ANY MATERIAL ON RECORD. WE ARE TH EREFORE OF THE VIEW THAT IN THE PRESENT CASE ONE LAST OPPORTUNITY BE GRANTED TO ASSESSEE TO FURNISH THE COPY OF THE BANK BOOK AND A LSO ANY OTHER EVIDENCE AS MAY BE CALLED FOR BY THE A.O. IN SUPPOR T OF HIS CONTENTION. WE THUS RESTORE THE ISSUE TO THE FILE OF AO AND DIRECT THE ASSESSEE TO FURNISH THE NECESSARY EVIDENCE BEFO RE THE AO. THE AO THEREAFTER IS DIRECTED TO DECIDE THE ISSUE ON ME RITS AFTER ITA NO.763/AHD/2010 SMT. GEETA B PANWAR. VS. ITO, VAPI WARD-4, DAMAN FOR A.Y. 1999-2000 - 3 - CONSIDERING THE MATERIAL PLACED BEFORE HIM BY THE A SSESSEE. THUS THIS GROUND OF THE ASSESSEE IS ALLOWED FOR STATISTI CAL PURPOSES. HENCE, IN THE PRESENT CASE ALSO, WE RESTORE THE MA TTER BACK TO THE FILE OF THE A.O. FOR FRESH DECISION WITH THE SAME D IRECTIONS AS GIVEN BY THE TRIBUNAL AS PER PARA 17 OF TRIBUNAL ORDER RE PRODUCED ABOVE. 13. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAND S ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON THE DATE MENTIONED ON CAPTION PAGE. SD/- SD/- (D.K. TYAGI) JUDICIAL MEMBER ( A.K. GARODIA) ACCOUNTANT MEMBER AHMEDABAD; DATED 13/12/2013 GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA, SR. P , SR. P , SR. P , SR. P. .. .S SS S. .. . TRUE COPY #$ %& '#&' #$ %& '#&' #$ %& '#&' #$ %& '#&'/ COPY OF THE ORDER FORWARDED TO : 1. () / THE APPELLANT 2. %*() / THE RESPONDENT. 3. ++ , / CONCERNED CIT 4. ,() / THE CIT(A)-III, AHMEDABAD 5. &/0 % , , / DR, ITAT, AHMEDABAD 6. 012 3 / GUARD FILE. #$ #$ #$ #$ / BY ORDER, 4 44 4/ // / +5 +5 +5 +5 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD