M/s. J.k. Entertainment Pvt.Ltd., Anand V. The ACIT.,Cent.Circle-1, Baroda

ITSSA 123/AHD/2009

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7568 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 15-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 16-04-2012
• Assessment Year: 2000-2001
• Appeal Filed On: 15-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P I KUREEL
• Keywords: Opportunity of being heard

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ %& %& %& %& , , , , &' ( & &' ( & &' ( & &' ( & ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) IT(SS)A NO. 123, 124, 125 AND 133/AHD/2009 [ASSTT.YEAR : 2000-2001, 2001-2002, 2004-2005 AND 2003-2004] M/S.J.K.ENTERTAINMENT PVT. LTD. OPP: PEOPLES BANK PARK SARDARGUNJ ROAD ANAND. PAN : AACFJ 6050 F /VS. ACIT, CENT.CIR.1 BARODA. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) .% / 0 &/ ASSESSEE BY : SHRI ASEEM THAKKAR ( / 0 &/ REVENUE BY : P.I. KUREEL, SR.DR 2 / %3'/ DATE OF HEARING : 16 TH APRIL, 2012 456 / %3'/ DATE OF PRONOUNCEMENT : 15-05-2012 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THESE FOUR APPEALS ARE BY THE ASSESSEE FOR ASSESSMENT YEARS 2000-2001, 2001-2002, 2004- 2005 & 2003-2004 AND ARE DIRECTED AGAINST THE ORDERS OF THE LD IT(SS)A NO. 123, 124, 125 AND 133/AHD/2009 -2- CIT(A)-IV, AHMEDABAD. THESE ARE BEING DISPOSED OF WITH THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. THE LEARNED COUNSEL AT THE OUTSET SUBMITTED THAT THE ISSUES RAISED IN THE GROUNDS OF APPEALS OF THE ASSESSEE AR E LIABLE TO BE RESTORED TO THE FILE OF THE CIT(A) FOR THE REASONS THAT ADDITIONAL GROUND RAISED BY THE ASSESSEE IN THESE APPEALS BEFO RE THE CIT(A) REGARDING VALIDITY OF THE PROCEEDINGS UNDER SECTION 153C OF THE ACT WERE NOT ADMITTED BY THE CIT(A). HE SUBMITTED THAT THE ISSUE RAISED IN THE ADDITIONAL GROUND OF APPEALS, FOR THESE YEAR S BY THE ASSESSEE BEFORE THE CIT(A) GOES TO THE ROOT OF THE MATTER AN D BEING LEGAL IN NATURE, SHOULD HAVE BEEN ADMITTED AND ADJUDICATED B Y THE CIT(A). THE LEARNED DR HAS RELIED ON THE ORDERS OF THE AO A ND THE CIT(A). 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE ADDITIONA L GROUND RAISED BY THE ASSESSEE BEFORE THE CIT(A) REGARDING THE VALIDI TY OF THE INITIATION OF PROCEEDINGS UNDER SECTION 153C OF THE ACT WAS LE GAL IN NATURE AND GOES TO THE ROOT OF THE MATTER AND SHOULD HAVE BEEN ADMITTED AND ADJUDICATED UPON BY THE CIT(A). IN THIS VIEW OF TH E MATTER, WE ARE OF THE CONSIDERED OPINION THAT IT SHALL BE IN THE INTE REST OF THE JUSTICE TO RESTORE THIS ISSUE RAISED IN THE ADDITIONAL GROUND OF THE APPEAL BEFORE THE CIT(A) TO THE FILE OF THE CIT(A) WITH DIRECTION TO ADMIT THE SAME BEING LEGAL IN NATURE AND ADJUDICATE AFTER ALLOWING DUE OPPORTUNITY OF BEING HEARD TO BOTH THE PARTIES. OTHER ISSUES RAIS ED BY THE ASSESSEE IN THE GROUNDS OF APPEAL BEFORE US ARE ALSO RESTORED T O THE FILE OF THE CIT(A) FOR DE NOVO ADJUDICATION IN ACCORDANCE WITH LAW AFTER IT(SS)A NO. 123, 124, 125 AND 133/AHD/2009 -3- PROVIDING DUE OPPORTUNITY OF HEARING TO BOTH THE PA RTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& / TEJ RAM MEENA) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD