Smt Daxa Dinesh Das, Surat V. The Income tax Officer,Ward-6(1), Surat

ITA 846/AHD/2012

• Counselvise Citation: 84620514 RSA 2012
• Duration Of Justice: 3 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-11-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 17-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KURIL
• Keywords: Opportunity of being heard
• Section: 147; 69; 148; 144

Judgement Text

ITA NO . 846 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 07 - 08 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM] ITA NO. 846 / AHD / 2 0 1 2 ASSESSMENT YEAR: 20 07 - 08 DAXA DINESH DAS, .. ..... ...... .. .. . ..... APPELLANT G - 201, PRAGATI NAGAR, BEHIND PIP LOD JAKAT NAKA, PIPLO D , SURAT. [PAN A EZPD 1333 G] VS. INCOME TAX OFFICER, . ...... ... .................. .... .. RESPONDENT WARD 6(1), SURAT. APPEARANCES BY: NONE (WRITTEN SUBMISSION) FOR THE APPELLANT P.L. KURIL FOR THE RESPONDENT DATE OF CONCLUDIN G THE HEARING : NOVEMBER 9 TH , 201 5 DATE OF PRONOUNCING THE ORDER : NOVEMBER 9 TH , 2015 O R D E R PER PRAMOD KUMAR AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS CALLED INTO QUESTION CORRECTNESS OF THE LD. CIT(A) S ORDER DATED 2 1 ST DECEMBER, 2011 FOR ASSESSMENT YEAR 2007 - 08 , ON THE FOLLOWING GROUNDS : - 1. ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE AS WELL A S L A W ON THE SUBJECT, THE ASSESSING OFFICER HAS ERRED IN CONFIRMING THE ACTION IN REOPENING ASSESSMENT BY ISSUING NOTICE U/S. 148 OF TH E ACT. ITA NO . 846 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 07 - 08 PAGE 2 OF 3 2. ON THE FACTS A N D IN CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED COMMISSIONER OF INCOME T A X (APP E ALS) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER ERRED IN PASSING EX - PARTY ORDER U/S. 144 OF THE I.T. ACT. 3. ON THE FACTS AND IN CIRCUM STANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT, THE LEARNED C OMMISSIONER OF I NCOME TAX (APPALS) H A S ERRED IN CONFIRMING THE ACTION OF A SSESSING OFFICER IN MAKING ADDITION OF RS.90,100/ - AS UNEXPLAINED D EPOSITS IN BANK ACCOUN T U/S. 69 OF TH E ACT. 4. IT IS THEREFORE PRAYED THAT ASSESSMENT FRAMED U/S 144 RWS 147 OF THE ACT MAY KINDLY BE QUASHED AND ALTERNATIVELY THE ADDITION MADE BY A SSESSING OFFICER AND CONFIRMED BY COMMISSIONER OF INCOME TAX (APPALS) MAY PLEASE BE DELETED . 2. NONE APPEARED FOR THE ASSESSEE BUT A WRITTEN SUBMISSION IS FILED ON RECORD ON BEHALF OF THE ASSESSEE , WHEREIN IT HAS BEEN REQUESTED TO CONCLUDE THE HEARING ON THE BASIS OF THE SUBMISSIONS MADE THEREIN . 3. W E HAVE HEARD THE LEARNED DEPARTMENTAL R EPR ESENTATIVE, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE APPLICABLE LEGAL POSITION. 4 . LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY AGREES THAT THE ISSUE IS COVERED BY THE DECISION DATED 5 TH JUNE, 2015 OF ITAT AHM EDABAD BENCH IN THE CASE OF ASSESSEE S HUSBAND IN ITA NOS.844, 679 , 680 , 681 & 845/A H D/2012 WHEREIN THE MATTER WAS SET ASIDE TO THE ASSESSING OFFICER TO FRAME THE DE NOVO ASSESSMENT AFTER GIVING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . R ESPECTFULLY FOLLOWING THE ABOVE ORDER OF I T AT AHMEDABAD BENCH DATED 5 TH JUNE, 2015 IN THE CASE OF ASSESSEE S HUSBAND NAMELY SHRI DINESH NARAYANCHANDR A DAS, WE DIRECT THE A SSESSING OFFICER TO FRAME THE DE NOVO ASSESSMENT IN THE PRESENT CASE AFTER GIVING SUF FICIENT OPPORTUNITY OF BEING HEAR D T O THE ASSESSEE. WE, THEREFORE, REMIT THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION ON THE SAME LINE. ITA NO . 846 /AHD/ 20 1 2 ASSESSMENT YEAR: 2 0 07 - 08 PAGE 3 OF 3 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. P RONO UNCED IN THE OPEN COURT ON THIS 9 TH D AY OF NOVEMBER , 2015. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 9 TH DAY OF NOVEMBER , 201 5 PBN/* COPI ES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD