M/s. G.S. Investment, Anand V. The ACIT.,Cent.Circle-1, Baroda

ITSSA 121/AHD/2009

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 7922 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-12-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 14-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Assessment record
• Section: 143(3)

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE S/SHRI D.K.TYAGI, JM AND A. MOHAN ALANKAMON Y, AM. IT(SS)A NO.121/AHD/2009 ASST. YEAR:2005-06 M/S G.S. INVESTMENT, 57, SARDARGUNJ BAZAR, ANAND. VS. ASSTT. CIT, CEN.CIR.1, BARODA. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI ASEEM L. THAKKAR, AR RESPONDENT BY:- SHRI VINOD TANWANI, SR.DR DATE OF HEARING :19/12/2011 DATE OF PRONOUNCEMENT :21.12.11. O R D E R PER D. K. TYAGI, JUDICIAL MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A) DATED MARCH 18,2009. THOUGH THE ASSESSEE HAS TAKEN SIX GROUNDS OF APPEAL, IN FIRST TWO GROUNDS THE ASSESSEE HAS CH ALLENGED THE JURISDICTION OF AO IN PASSING THE ORDER U/S 143(3) READ WITH SEC TION 153C OF THE INCOME-TAX ACT, 1961 ON THE GROUND THAT AS THE COND ITIONS STIPULATED IN SECTION 153C HAVE NOT BEEN FULFILLED, ISSUANCE OF N OTICE U/S 153C WAS BAD IN LAW AND, THEREFORE, THE ASSESSMENT ORDER U/S 143 (3) READ WITH SECTION 153C OF THE ACT IS LIABLE TO BE QUASHED. 2. AT THE TIME OF HEARING THE LD. DR AT THE OUTSET POINTED OUT THAT THIS GROUND IS NOT ARISING OUT OF THE ORDERS OF LOWER AU THORITIES AS ASSESSEE HAS IT(SS)A NO.121/AHD/2009 ASST. YEAR 2005-06 2 FOR THE FIRST TIME CHALLENGED THE JURISDICTION OF T HE AO BEFORE THE TRIBUNAL ONLY. HE, THEREFORE, PRAYED THAT THIS GROUND RAISED BY THE ASSESSEE BE DISMISSED. 3. HOWEVER, AFTER HEARING THE LD. COUNSEL OF THE AS SESSEE WE FIND THAT THE GROUND IS A LEGAL ONE WHICH GOES TO THE ROOT OF THE CASE, THEREFORE, THE SAME IS ADMITTED AS ADDITIONAL GROUND AND IN THE IN TEREST OF NATURAL JUSTICE AND FAIR PLAY DEEM IT PROPER TO RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) WHO WILL FIRST DECIDE THIS LEGAL GROUND AFTE R TAKING INTO CONSIDERATION ALL THE RELEVANT ASSESSMENT RECORDS. AFTER ADJUDICATING THIS GROUND, IF NEED BE, HE WILL READJUDICATE THE OTHER GROUNDS TAKEN BY THE ASSESSEE. WE ORDER ACCORDINGLY. 4. IN VIEW OF THIS, THE OTHER GROUNDS TAKEN BY THE ASSESSEE REQUIRE NO ADJUDICATION. THE APPEAL FILED BY THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 21.12.11. SD/- SD/- (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICI AL MEMBER AHMEDABAD, MAHATA/- IT(SS)A NO.121/AHD/2009 ASST. YEAR 2005-06 3 COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 19/12/2011. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER 20/12/2011 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..