Shri Kaushik Narayanbhai Patel, Surat V. The ACIT.,Circle-8, Surat

ITA 859/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67721 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 23-09-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 26-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID
• Assessee Lawyers: M K PATEL
• Keywords: Income from undisclosed sources; Principle of natural justice
• Section: 133A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEM BER KAUSHIK NARAYANBHAI PATEL, 46, SARDAR NAGAR CO-OP. HOUSING SOCIETY, SUMUL DAIRY ROAD, SURAT PAN: AJNPP4905H (APPELLANT) VS THE ASSTT. COMMISSIONER OF INCOME TAX, CRICLE-8, SURAT (RESPONDENT) ASSESSEE BY: SRI M.K. PATEL, A.R. REVENUE BY: SRI J.P. JHANGID, SR.D.R. DATE OF HEARING : 23-09-2013 DATE OF PRONOUNCEMENT : 27-09-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-V SURAT DATED 04-02-2013. ITA NO. 859/AHD/2013 ASSESSMENT YEAR 2009-10 I.T.A NO.859/AHD/2013 A.Y. 2009-10 PAGE N O KAUSHIK NARAYANBHAI PATEL VS. ACIT 2 2. THE ASSESSEE HAS TAKEN FOLLOWING EFFECTIVE GROUN D:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WE LL AS LAW ON THE SUBJECT, THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN MAKING ADDITION OF RS. 20,21,0 00/- ON ACCOUNT OF ALLEGED UNACCOUNTED INCOME DECLARED DURING THE COUR SE OF SURVEY PROCEEDINGS U/S. 133A OF THE I.T. ACT, 1961. 3. AT THE TIME OF HEARING LEARNED COUNSEL OF THE AS SESSEE SUBMITTED THAT LD CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE BY PASSING AN EX-PARTE ORDER WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE, THEREFORE MATTER MAY KINDLY BE SENT TO HIS FILE FOR FRESH ADJUDICATION. HE ALSO GAVE UNDERTAKING THAT ASSESSEE WILL CO-OPERATE WITH THE APPELLATE PROCEEDINGS BEFORE LD. CIT(A). HOWEVER LD. DR RELI ED ON THE ORDER OF LD. CIT(A) AND SUBMITTED THAT SUFFICIENT OPPORTUNITY HA S BEEN PROVIDED TO THE ASSESSEE BY LD. CIT(A), THEREFORE HE OPPOSED THE RE QUEST OF LEARNED COUNSEL OF THE ASSESSEE THAT MATTER SHOULD GO TO THE FILE O F LD. CIT(A) FOR FRESH ADJUDICATION. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE ARE INCLINED IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY TH AT ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE HIS CLAIM BEFORE LD. CI T(A) AND FOR THIS PURPOSE, THE MATTER IS RESTORED BACK TO HIS FILE FOR FRESH A DJUDICATION. ASSESSEE IS ALSO DIRECTED TO CO-OPERATIVE WITH APPELLATE PROCEEDINGS BEFORE LD. CIT(A) OTHERWISE ADVERSE VIEW WILL BE TAKEN. I.T.A NO.859/AHD/2013 A.Y. 2009-10 PAGE N O KAUSHIK NARAYANBHAI PATEL VS. ACIT 3 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPSOE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 27/09/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,