Shri Nagindas T.Kapadia, Surat V. The ACIT.,Cent.Circle-4, Surat

ITSSA 145/AHD/2011

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0272 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 10-09-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 22-02-2011
• Court: TRIBUNAL
• Department Lawyers: VIMALENDU VERMA
• Assessee Lawyers: RAJESH SHAH AR
• Section: 153A

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD 0 00 0 0 00 0 , , , , ! ! ! ! ' #$% ' #$% ' #$% ' #$% #& #&#& #&0 00 0# ## #0 00 0 '& '& '& '&, , , , () * () * () * () * ( ' ( ' ( ' ( ' BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI N.S. SAINI, ACCOUNTANT IT(SS)A NOS. 144, 145, 146 & 147/AHD/2011 ASSESSMENT YEARS: 2000-01, 2002-03, 2003-04 & 2005- 06 SHRI NAGINDAS T. KAPADIA, 3,1810, GHAMLAWAD, SHERI NO. 1, GHAMLAWAD, SURAT. PAN: AAUPK4395E VS ACIT, CENTRAL CIRCLE-4, SURAT. +,/ (APPELLANT) ./ +,/ (RESPONDENT) REVENUE BY : SHRI VIMALENDU VERMA, DR ASSESSEE(S) BY : SHRI RAJESH SHAH, AR &$0 1 )/ // / DATE OF HEARING : 11/09/2014 234 1 ) / DATE OF PRONOUNCEMENT: 19/09/2014 (5 (5 (5 (5/ // / O R D E R PER BENCH: THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAIN ST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX ( APPEALS)-II, AHMEDABAD FOR ASSESSMENT YEARS 2000-01, 2002-03, 20 03-04 AND 2005-06, ALL DATED 13.12.2010. IT(SS)A NOS. 144.145.146 & 147/AHD/2011 SHRI NAGINDAS T. KAPADIA, SURAT. FOR AYS 2000-01, 02-03, 03-04 & 05-06 - 2 - 2. AT THE TIME OF HEARING, THE AUTHORIZED REPRESEN TATIVE OF THE ASSESSEE SUBMITTED THAT THE ONLY GRIEVANCE OF T HE ASSESSEE IN THIS APPEAL IS THAT THE ASSESSEE HAD DISCLOSED ADDI TIONAL INCOME OF RS 3 LAKHS IN ASSESSMENT YEAR 2000-01, RS 2.50 LAKHS I N ASSESSMENT YEAR 2002-03, RS 3 LAKHS IN ASSESSMENT YEAR 2003-04 AND RS 2 LAKHS IN ASSESSMENT YEAR 2005-06 IN THE RETURN OF I NCOME FILED IN RESPONSE TO THE NOTICE ISSUED U/S. 153A OF THE ACT AND THAT THIS ADDITIONAL INCOME SHOULD BE ALLOWED TELESCOPING AGA INST THE ADDITIONS MADE IN THE HANDS OF DIFFERENT FAMILY MEMBERS OR GR OUP CONCERNS. HE SUBMITTED THAT THE COMMISSIONER OF INCOME TAX (A PPEALS) HAS NOT ALLOWED THE SAME BY OBSERVING THAT EACH ASSESSE E IS DIFFERENT AND EACH ASSESSMENT YEAR IS DIFFERENT AND NO NEXUS IS SHOWN BY THE ASSESSEE. 3. ON THE OTHER HAND, THE DEPARTMENTAL REPRESENTAT IVE VEHEMENTLY OBJECTED TO THE SUBMISSIONS OF THE AUTHO RIZED REPRESENTATIVE OF THE ASSESSEE AND SUPPORTED THE OR DERS OF THE COMMISSIONER OF INCOME TAX (APPEALS). 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, IT WAS OBSERVED BY THE BENCH IN THE COURT IN THE PRESENCE OF THE PA RTIES THAT THERE WAS NO DISPUTE ON THE ADDITIONS MADE BY THE ASSESSI NG OFFICER AND THEREFORE NO GRIEVANCE WAS CAUSED TO THE ASSESSEE A ND NO CAUSE OF ACTION WAS THERE FOR THE ASSESSEE TO FILE THIS APPE AL BEFORE THE TRIBUNAL. IT WAS ALSO OBSERVED THAT THE PLEA OF TH E ASSESSEE REGARDING TELESCOPING OF THE INCOME SHOWN BY THE AS SESSEE IN THE RETURN OF INCOME IN RESPONSE TO THE NOTICE U/S. 153 A OF THE ACT SHALL BE CONSIDERED AND DECIDED INDEPENDENTLY IN THE APPE ALS OF THE FAMILY MEMBERS AND GROUP CONCERNS AT THE TIME OF HEARING O F THOSE APPEALS. THEREFORE, THE APPEALS OF THE ASSESSEE AR E DISMISSED. IT(SS)A NOS. 144.145.146 & 147/AHD/2011 SHRI NAGINDAS T. KAPADIA, SURAT. FOR AYS 2000-01, 02-03, 03-04 & 05-06 - 3 - 5. NO OTHER POINT IN THESE APPEALS WAS ARGUED OR P RESSED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. 6. IN THE RESULT, ALL FOUR APPEALS FILED BY THE AS SESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 19 TH OF SEPTEMBER, 2014 AT AHMEDABAD. SD/- SD/- (G.C. GUPTA) VICE PRESIDENT ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 19/09/2014 GHANSHYAM MAURYA, SR. P.S. TRUE COPY (5 1 .6 7(64 (5 1 .6 7(64 (5 1 .6 7(64 (5 1 .6 7(64/ COPY OF THE ORDER FORWARDED TO : 1. +, / THE APPELLANT 2. ./+, / THE RESPONDENT. 3. %% 8 / CONCERNED CIT 4. 8() / THE CIT(A)-III, AHMEDABAD 5. 6$; .& , , / DR, ITAT, AHMEDABAD 6. < =0 / GUARD FILE. (5& (5& (5& (5& / BY ORDER, / // / % % % % ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD