Shri Patel Atulbhai Amrutlal, Ahmedabad V. The Income tax Officer,Ward-6(2), Ahmedabad

ITA 784/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9335 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 09-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JANGID SRDR
• Assessee Lawyers: P D SHAH
• Keywords: Additional evidence
• Section: 234B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.784/AHD/2012 ( / ASSESSMENT YEAR : 2008-09) PATEL ATULBHAI AMRUTLAL MEHTA LODHA & CO. 105, SAKAR-I, ASHRAM ROAD AHMEDABAD-380 009 / VS. THE ITO WARD-6(2) AHMEDABAD ./ ./ PAN/GIR NO. : AHWPP 9108 K ( ' / APPELLANT ) .. ( #' / RESPONDENT ) ' $ / APPELLANT BY : SHRI P.D. SHAH, AR #' % $ / RESPONDENT BY : SHRI J.P. JANGID, SR.DR &'( % ) / DATE OF HEARING 10/02/2016 *+, % ) / DATE OF PRONOUNCEMENT 16/02/2016 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-XI, AHMEDABA D [CIT(A) IN SHORT] DATED 16/02/2012 PERTAINING TO ASSESSMENT Y EAR (AY) 2008-09. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF AP PEAL:- 1. THAT THE ORDER PASSED BY THE LEARNED AO IS AGAINST THE LAW AND FACTS AND THEREFORE THE LEARNED AO SHOULD BE DIRECTED TO DELETE THE ITA NO.784/AHD/ 2012 PATEL ATULBHAI AMRUTLAL VS. ITO ASST.YEAR 2008-09 - 2 - ADDITION MADE BY THE LEARNED AO AND CONFIRMED BY TH E LEARNED CIT(A). 2. THAT THE LEARNED CIT(A) HAS ERRED IN LAW AND FACTS BY NOT ADMITTING ADDITIONAL EVIDENCES UNDER RULE 46A OF INCOME TAX R ULES, 1962 AND THEREFORE THE LEARNED AO SHOULD BE DIRECTED TO DELE TE THE ADDITION WHILE COMPUTING THE TOTAL INCOME. 3. THAT THE LEARNED CIT(A) HAS ERRED IN LAW AND FACTS BY CONFIRMING THE ADDITION OF SUM OF RS.18,20,000/- AND THEREFORE THE LEARNED AO SHOULD BE DIRECTED TO DELETE THE SAID ADDITION WHIL E COMPUTING THE TOTAL INCOME. 4. THAT LEARNED AO SHOULD BE DIRECTED TO CHARGE INTERE ST U/S.234A, 234B AND 234C OF THE ACT, AS PER LAW, ON THE FINAL ASSESSED INCOME. 5. THAT THE LEARNED CIT(A) HAS ERRED IN LAW AND FACTS CONFIRMING THE PENALTY U/S.271(1)(B) OF THE ACT AND THEREFORE THE LEARNED AO SHOULD BE DIRECTED TO DELETE THE PENALTY LEVIED U/S.271(1) (B) OF THE ACT. 2. AT THE OUTSET, THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE AUTHORITIES BELOW HAVE NOT GRANTED SUFFICIENT OPPOR TUNITY TO THE ASSESSEE TO PRESENT HIS CASE. HE SUBMITTED THAT BEFORE THE ASSESSING OFFICER (AO IN SHORT), NO REPRESENTATION WAS MADE BY THE ASSESS EE. THEREFORE, THE AO PROCEEDED TO MAKE ASSESSMENT U/S.143(3) R.W.S.144 O F THE INCOME TAX ACT,1961 (HEREINAFTER REFERRED TO AS THE ACT) WAS FRAMED VIDE ORDER DATED 03/12/2010, THEREBY THE AO MADE ADDITION OF RS.70 LACS. FURTHE R, ON APPEAL TO THE LD.CIT(A) ADDITIONAL EVIDENCES WER E FURNISHED. HOWEVER, THE LD.CIT(A) WITHOUT CONSIDERING THE ADDI TIONAL EVIDENCES, PROCEEDED TO CONFIRM THE ADDITION TO THE EXTENT OF RS.18,20,000/-. UNDER THESE FACTS, HE PRAYED THAT THE EVIDENCES PLACED BE FORE THE LD.CIT(A) BE ADMITTED AND THE MATTER BE REMANDED TO THE FILE OF AO. ITA NO.784/AHD/ 2012 PATEL ATULBHAI AMRUTLAL VS. ITO ASST.YEAR 2008-09 - 3 - 3. ON THE CONTRARY, SR.DR SHRI J.P.JANGID VEHEMENTL Y OPPOSED THE SUBMISSION OF THE LD.COUNSEL FOR THE ASSESSEE AND S UBMITTED THAT THE ASSESSEE SHOULD HAVE PRODUCED THE EVIDENCES BEFORE THE AO. THE ASSESSEE CANNOT BE PERMITTED TO TAKE ADVANTAGE OF H IS OWN WRONG. HE SUBMITTED THAT THE APPEAL SO FILED BE DISMISSED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE AO PASSED AN EX-PARTE ORDER. FROM THE ASSESSMENT ORDER, IT IS TRANSPIRED THAT THE ASSESSEE WAS GIVEN OPPORTUNITY OF HEARING ON 08/11/2010. FURTHER, THE CASE WAS FIXED FOR HEARIN G ON 19/11/2010 AND A PENALTY U/S.271(1)(B) OF THE ACT WAS IMPOSED ON 26/ 11/2010 AND THE AO PASSED IMPUGNED ASSESSMENT ORDER ON 03/12/2010. T HEREFORE, THE FIRST NOTICE WAS GIVEN ON 01/11/2010 AND THE ASSESSMENT W AS FRAMED ON 03/12/2010. BEFORE LD.CIT(A), THE ASSESSEE FILED A PPLICATION FOR ADMISSION OF EVIDENCES UNDER RULE 46A OF INCOME TAX RULES, 1962. 4.1. AFTER CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE, WE FEEL THAT IN THE INTEREST OF JUSTICE, THE LD.CIT(A) OUGHT TO HAVE ADMITTED THE ADDITIONAL EVIDENCES AND DECIDED THE ISSUE AFTER CO NSIDERING THE EVIDENCES SO PRODUCED. THEREFORE, WE HEREBY SET A SIDE THE IMPUGNED ORDER OF THE LD.CIT(A) AND ADMIT THE ADDITIONAL EVI DENCES. UNDER THESE FACTS, WE DEEM IT PROPER TO ADMIT ADDITIONAL EVIDEN CES SO PLACED ON ITA NO.784/AHD/ 2012 PATEL ATULBHAI AMRUTLAL VS. ITO ASST.YEAR 2008-09 - 4 - RECORD BY THE ASSESSEE. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD.CIT(A) AND RESTORE THE ISSUE BACK TO THE FILE OF AO TO DECIDE THE ISSUE AFRESH IN THE LIGHT OF THE ADDITIONAL EVIDENCES SO FURNISHED. WHILE DOING SO, THE AO WOULD AFFORD REASONABLE OPPORTUNITY OF H EARING TO THE ASSESSEE. THE ASSESSEE WOULD CO-OPERATE WITH THE A O FOR FURNISHING THE DETAILS AS CALLED FOR. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON TUESDAY, THE 16 TH DAY OF FEBRUARY, 2016 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 16/ 02 /2016 0)..& , '.&../ T.C. NAIR, SR. PS ITA NO.784/AHD/ 2012 PATEL ATULBHAI AMRUTLAL VS. ITO ASST.YEAR 2008-09 - 5 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-XI, AHMEDABAD 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 10.2.16 (DICTATION-PAD 7+P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..11.2.16 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.16.2.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.2.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER