Smt. Rasilaben Vekaria L/h of late V.J.Vekaria, Surat V. The ACIT.,Cent.Circle-3, Surat

ITSSA 150/AHD/2010

• Counselvise Citation: [2012] 121 COUNSELVISE.COM (IT) 8354 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-09-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 16-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , .. , '# ' $ BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER APPEAL(S) BY SL. NO(S). IT(SS)A NO(S) (BY ASSESSEE) ITA NO (BY REVENUE) ASSESSMENT YEAR(S) APPELLANT (S) RESPONDENT(S) 1. 150/AHD/2010 2002-03 LATE SHRI VALLABHBHAI J.VEKARIA THROUGH LEGAL HEIR SMT.RASILABEN VEKARIA, 19, NILKAMAL PARK-2 NR.SPINNING MILLS, KAPODARA VARACHHA ROAD, SURAT PAN: AAZPV 5064 C THE ASST.CIT CENTRAL CIRCLE-3 SURAT 2. 151/AHD/2010 2003-04 -DO-ASSESSEE REVENUE 3. 152/AHD/2010 2004-05 ASSESSEE REVENUE 4. 153/AHD/2010 2005-06 ASSESSEE REVENUE 5. 154/AHD/2010 2006-07 ASSESSEE REVENUE 6. 155/AHD/2010 2007-08 ASSESSEE REVENUE 7. 270/AHD/2010 2007-08 REVENUE ASSESSEE ASSESSEE BY : SHRI M.K.PATEL REVENUE BY : SHRI S.K.GUPTA, CIT-SR.D.R. %& ' # / / / / DATE OF HEARING : 05/09/2012 )*+ ' # / DATE OF PRONOUNCEMENT : 21/09/12 ',/ O R D E R PER BENCH : THERE ARE SEVEN APPEALS BEFORE US OUT OF WHICH SIX APPEALS HAVE BEEN FILED BY THE ASSESSEE AND ONE APPEAL FOR A.Y. 2007-08 HAS BEEN FILED IT(SS)A NOS.150 TO 155/AHD/20 10 LATE SHRI VALLABHBHAI J.VEKARIA VS. ACIT & ITA NO.270/AHD/2010 (BY REVENUE) ASST.YEARS - 2002-03 TO 2007-08 - 2 - BY THE REVENUE. ALL THESE APPEALS HAVE EMANATED FR OM A CONSOLIDATED ORDER OF LD.CIT(A)-II, AHMEDABAD DATED 13.11.2009. 2. AT THE OUTSET, OUR ATTENTION HAS BEEN DRAWN ON A PETITION OF CONDONATION OF DELAY. THIS APPLICATION HAS BEEN FILED BY THE WIFE OF THE LATE APPELLANT STATING THEREIN THAT THESE APPEA LS SHOULD HAVE BEEN FILED BEFORE THE TRIBUNAL ON 17.1.2010, HOWEVER FILED ON 16.2.2010, I.E. LATE BY ABOUT 30 DAYS. IN THIS PETITION, IT IS PLEADED THA T DUE TO THE DEATH OF HER HUSBAND, THE LEGAL HEIR BEING UNEDUCATED WAS UNAWAR E ABOUT THE CORRECT POSITION OF LAW AND TOOK LITTLE MORE TIME IN FILIN G THESE APPEALS. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTA NCES, FOLLOWING THE DECISION OF HON'BLE SUPREME COURT PRONOUNCED IN THE CASE OF COLLECTOR, LAND ACQUISITION VS. MST.KATIJI & ORS. REPORTED AS 62 CTR 23 (S.C.), WE HEREBY REMIT THE MATTER BACK TO LD.CIT(A) WITH T HE DIRECTION TO DECIDE DE NOVO ON MERITS, NEEDLESS TO SAY AFTER PROVIDING AN ADEQ UATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. OUR ATTENTION HAS ALSO BEEN DRAWN ON THE SAD DEM ISE OF THE APPELLANT LATE SHRI VALLABHBHAI J.VEKARIA. LD.AR M R.M.K.PATEL HAS INFORMED THAT A SEARCH TOOK PLACE ON 7.11.2006 AND AS THE BAD LUCK WOULD HAVE IT, THE ASSESSEE HAD EXPIRED ON 17.11.2006. T HE ASSESSEE WAS CONDUCTING BIOLOGY TUITION CLASSES. DUE TO THE DEA TH OF THE ASSESSEE, THERE WAS DEFAULT OF NON-APPEARANCE AT THE ASSESSME NT STAGE. DUE TO THIS REASON, ASSESSMENTS HAVE BEEN MADE U/S.144 R.W.S. 1 53A OF THE I.T.ACT VIDE ORDERS ALL IDENTICALLY DATED 18.12.2008. IT(SS)A NOS.150 TO 155/AHD/20 10 LATE SHRI VALLABHBHAI J.VEKARIA VS. ACIT & ITA NO.270/AHD/2010 (BY REVENUE) ASST.YEARS - 2002-03 TO 2007-08 - 3 - 4. ALTHOUGH THE APPEALS WERE FILED BEFORE LD.CIT(A) , BUT AGAIN, THERE WAS NON-APPEARANCE FROM THE SIDE OF THE APPELLANT. THE LD.CIT(A) HAS IN CONSEQUENCE THEREOF AFFIRMED THE ACTION OF THE ASSE SSING OFFICER. 5. NOW BEFORE US, LD.AR MR. M.K.PATEL HAS PLEADED T HAT A SYMPATHETIC VIEW MAY KINDLY BE TAKEN IN RESPECT OF AN APPELLANT WHO WAS NO MORE ALIVE WHEN THE TAX PROCEEDINGS WERE GOING O N BEFORE THE REVENUE AUTHORITIES AND HIS WIDOW BEING UNEDUCATED- LADY WAS UNAWARE OF HER LEGAL OBLIGATION. THE LD.AR HAS EXPRESSED T HAT IF AN OPPORTUNITY BE GRANTED, THEN HE GIVES AN UNDERTAKING WITH FULL SEN SE OF RESPONSIBILITY THAT THE APPEAL BEFORE LD.CIT(A) SHALL BE REPRESENT ED PROPERLY WITHOUT DELAY. 6. ON THE OTHER HAND, FROM THE SIDE OF THE REVENUE, LD.CIT-DR MR.S.K.GUPTA HAS OBJECTED THE SUGGESTION OF RESTORA TION OF THESE APPEALS BACK TO THE STAGE OF LD.CIT(A) PRIMARILY ON THE GRO UND THAT THERE WAS CONTINUOUS DISREGARD OF THE NOTICES BY THIS ASSESSE E. HE HAS ALSO ARGUED THAT THE LEARNED CIT(APPEALS) HAS TAKEN A REASONABL E VIEW BY GRANTING PART RELIEF TO THE ASSESSEE, HENCE NO PURPOSE SHALL BE SERVED BY SENDING THESE APPEALS BACK TO THAT STAGE AGAIN. 7. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES, WE ARE OF THE CONSCIENTIOUS VIEW THAT CONSIDERING THE UNFORTUNATE CIRCUMSTANCES OF THIS CASE WHEN THE ASSESSEE HAD EXPIRED AFTER FEW DAYS O F THE SEARCH CONDUCTED, THEN NATURALLY THE FAMILY OF THE DECEASE D SHOULD NOT BE IN A MENTAL STATE TO PURSUE THE TAX MATTERS. WE ARE ALS O CONCERNED ABOUT THE FACT THAT THE ASSESSEE HAPPENED TO BE A TEACHER RUN NING TUITION CLASSES. IT(SS)A NOS.150 TO 155/AHD/20 10 LATE SHRI VALLABHBHAI J.VEKARIA VS. ACIT & ITA NO.270/AHD/2010 (BY REVENUE) ASST.YEARS - 2002-03 TO 2007-08 - 4 - THEREFORE,CONSIDERING THE UNDERTAKING GIVEN BY THE LD.AR MR.M.K.PATEL, WE DIRECT THE ASSESSEE THAT INSTEAD OF WAITING FOR ANY NOTICE OF HEARING FROM THE SIDE OF THE REVENUE DEPARTMENT, THE AUTHOR IZED REPRESENTATIVE OF THE ASSESSEE SHOULD WITHIN 20 DAYS ON RECEIPT O F THIS ORDER OF THE TRIBUNAL CONTACT THE OFFICE OF LD.CIT(A) AND SUO MOTU ASK FOR A CONVENIENT DATE OF HEARING, SO THAT IT CAN BE DECID ED AT AN EARLY DATE WITHOUT WASTING FURTHER TIME FOR THE SERVICE OF NOT ICE AND OTHER LIKE NATURE PROCEDURES. HOWEVER LD.CIT(A) IS AT LIBERTY TO ACT AS PER LAW TO GET THESE APPEALS FINALIZED AT HIS CONVENIENCE. WIT H THESE DIRECTIONS, THESE APPEALS OF THE ASSESSEE MAY BE TREATED AS ALL OWED ONLY FOR STATISTICAL PURPOSES. 8. AS FAR AS THE REVENUES APPEAL IS CONCERNED BEIN G FILED AGAINST THE PART RELIEF GRANTED, SINCE THAT ISSUE NOW STOOD REM ANDED BACK FOR DE NOVO CONSIDERATION BY LD.CIT(A) IN ASSESSEES APPEALS(SU PRA), CONSEQUENT THEREOF THE REVENUES APPEAL ALSO STOOD ALLOWED BUT FOR STATISTICAL PURPOSES. 9. IN THE RESULT, ALL THE ASSESSEES APPEALS AND RE VENUES APPEAL ARE TREATED AS ALLOWED BUT FOR STATISTICAL PURPOSES . SD/- SD/ - ( .. ) ( ) '# ( T.R. MEENA ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL ME MBER AHMEDABAD; DATED 21 / 09 /2012 ..%, .%../ T.C. NAIR, SR. PS IT(SS)A NOS.150 TO 155/AHD/20 10 LATE SHRI VALLABHBHAI J.VEKARIA VS. ACIT & ITA NO.270/AHD/2010 (BY REVENUE) ASST.YEARS - 2002-03 TO 2007-08 - 5 - ', ' -. /'.+ ', ' -. /'.+ ', ' -. /'.+ ', ' -. /'.+/ COPY OF THE ORDER FORWARDED TO : 1. 01 / THE APPELLANT 2. -201 / THE RESPONDENT. 3. 3 / CONCERNED CIT 4. 3() / THE CIT(A)-II, AHMEDABAD 5. .67 -% , , / LEARNED DEPARTMENTAL REPRESENTATIVE, ITAT, AHMEDABAD 6. 78 9& / GUARD FILE. ',% ',% ',% ',% / BY ORDER, 2. - //TRUE COPY// : :: :/ // / ; ; ; ; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATIONON 17.9.12 (DICTATION-PAD 6 PA GES ATTACHED) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.9.12 OTHER MEMBER 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 D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S21.9.12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21.9.12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER