Shri Mahesh D.Agrawal, Ahmedabad V. The Dy.CIT.,Cent.Circle-2(1), Ahmedabad

ITSSA 19/AHD/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 3067 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-11-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 08-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C PATWARI
• Assessee Lawyers: S N SOPARKAR SRAR
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER IT(SS)A NO.19 TO 23/AHD/2010 ASSESSMENT YEARS :2001-02 TO 2004-05 & 2006-07 MAHESH D AGARWAL 9, RUSHIT BUNGALOW, NR. JUDGES BUNGALOWS, BODAKDEV ROAD, AHMEDABAD [ PAN NO.ABJPA 0859M ] V/S . DCIT, CENTRAL CIRCLE- 2(1), AHMEDABAD 3 RD FLOOR, AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD / APPELLANT .. / RESPONDENT) IT(SS)A NO.54 & 55/AHD/2010 ASSESSMENT YEARS: 2002-03 & 2003-04 DCIT, CENTRAL CIRCLE- 2(1), AHMEDABAD 3 RD FLOOR, AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD V/S . MAHESH D AGARWAL 9, RUSHIT BUNGALOW, NR. JUDGES BUNGALOWS, BODAKDEV ROAD, AHMEDABAD [ PAN NO.ABJPA 0859M ] / APPELLANT .. / RESPONDENT) /BY ASSESSEE SHRI S.N.SOPARKAR, SR-AR /BY REVENUE SHRI D.C.PATWARI, CIT-DR /DATE OF HEARING 07-11-2012 ! /DATE OF PRONOUNCEMENT 16-11-2012 IT(SS)A NO.19-23/AHD/10 & 54 & 55/AHD/10 A.YS. 01- 02 TO 04-05 & 06-07 MAHESH D AGARWAL V. DCIT C.C -2(1) ABD PAGE 2 ' ' ' ' / // / O R D E R PER BENCH:- OUT OF THESE SEVEN APPEALS FIVE BY ASSESSEE AND TWO CROSS-APPEALS BY REVENUE ARE DIRECTED AGAINST THE COMMON ORDER OF COMMISSIONER OF INCOME-TAX-(APPEALS)-III, AHMEDABAD (CIT(A) FOR SH ORT) DATED 30-10-2009 PERTAINING TO ASSESSMENT YEARS (AY) 2001-02 TO 2004 -05 AND 2005-06. ALL THESE ARE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF COMMON ORDER FOR THE SAKE OF CONVENIENCE. COMMON GROUND HAS BEEN RAISED IN RESPECT OF ADMISSION OF ADDITIONAL EVIDENCES UNDER RULE 46A OF THE IT RULES, 1962. 2. AFTER SOME HEARING OF THE APPEALS, IT IS AGREED BY RESPECTIVE REPRESENTATIVE OF THE PARTIES THAT THESE APPEALS MA Y BE SENT BACK TO THE FILE OF LD. CIT(A) FOR FRESH DECISION AFTER ADMISSION OF TH E ADDITIONAL EVIDENCES AND GIVING THE OTHER PARTY THE OPPORTUNITY TO REBUT THE SAME. THEREFORE, THE ORDER OF LD. CIT(A) IS HEREBY SET ASIDE AND WITH A DIRECT ION TO ADMIT THE ADDITIONAL EVIDENCE ADDUCED BY THE ASSESSEE AND GIVING OPPORTU NITY TO THE ASSESSING OFFICER TO REBUT THE SAME. HENCE, ALL THESE APPEALS ARE RESTORED BACK TO THE FILE OF LD. CIT(A) TO DECIDE AFRESH AFTER GIVING RE ASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THESE GROUNDS OF ASSESSEES APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED ABOVE. 3. IN THE RESULT, ASSESSEES APPEALS ARE ALLOWED FO R STATISTICAL PURPOSES. NOW COMING TO REVENUES APPEALS IN IT(SS)A NO.54 & 55/AHD/2010 (FOR A.Y. 02-03 & 03-04). 4. AS WE HAVE ALREADY REMITTED BACK THE APPEALS OF THE ASSESSEE TO THE FILE OF LD. CIT(A) FOR FRESH DECISION IN PARA-2 OF THIS ORDER, HENCE, THE REVENUES CROSS-APPEALS ARE BEING SENT TO THE FILE OF LD. CIT(A) FOR FRESH IT(SS)A NO.19-23/AHD/10 & 54 & 55/AHD/10 A.YS. 01- 02 TO 04-05 & 06-07 MAHESH D AGARWAL V. DCIT C.C -2(1) ABD PAGE 3 DECISION AS INDICATED ABOVE. THESE GROUNDS OF REVEN UES APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, REVENUES APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN COMBINED RESULT, APPEALS OF ASSESSEE AND REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP #$%- 16/11/2012 +,- . ' ' ' ' //0 //0 //0 //0 10 10 10 10 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. $-$/4 5 / CONCERNED CIT 4. 5- / CIT (A) 5. 0 89 ///4, /4!, +,- / DR, ITAT, AHMEDABAD 6. 9;< => / GUARD FILE. BY ORDER/ ' , /TRUE COPY/ ?/+ $ /4!, +,- . STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 8/11 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 8/11 4) DATE OF CORRECTION 15/11 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 15/11 7) ORDER UPLOADED ON 16/11 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 16/11