The ACIT, CC-2, V. Shri Shivlal K Raithatha,

ITSSA 21/RJT/2006

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8687 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 6 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-12-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-12-2010
• Assessment Year: misc
• Appeal Filed On: 26-05-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L MEENA
• Assessee Lawyers: DR ADHIA
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) I.T(SS)A. NO. 21/RJT/2006 (BLOCK PERIOD 01-04-1990 TO 25-04-2000) ACIT, CENT.CIR.2 VS SHRI SHIVLAL K RAITHATHA RAJKOT C/O HITESH RAITHATHA RAGHUKUL, 6, PATEL COLONY JAMNAGAR PAN : NOT AVAILABLE (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SL MEENA RESPONDENT BY: SHRI DR ADHIA O R D E R A.L. GEHLOT : THIS IS A BLOCK ASSESSMENT APPEAL FIL ED BY THE REVENUE AND IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-IV, AHMEDN AGAR DATED MARCH 14, 2006 FOR THE BLOCK PERIOD 01-04-1990 TO 25-04-2000. 2. THE REVENUE HAS RAISED AS MANY AS SIX GROUNDS IN THE APPEAL, WHICH ARE ARGUMENTATIVE IN NATURE. HOWEVER, THE ISSUE RAISED IN ALL THESE GROUNDS IS THAT THE CIT(A) ERRED IN SENDING BACK THE MATTER TO ASSE SSING OFFICER FOR VERIFICATION WHICH IS AGAINST THE PROVISIONS OF SECTION 251(1)(A ) OF THE ACT. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE CIT(A) WHILE DECIDING THE ISSUE RELATED TO ADDITION OF RS.54,56,000, RS.10,000 AND RS.6,80,000 HAS DIRECTED THE ASSESSING OFFICER TO DECIDE THE ISSUES FOLLOWING AN OTHER ORDER OF CIT(A) IN APPEAL NO.CIT(A)-IV/098-R/CC-II/04/05. SIMILARLY WHILE DE CIDING THE ADDITION OF RS. 20 LAKHS, THE CIT(A) DIRECTED THE ASSESSING OFFICER TO VERIFY CERTAIN MATERIAL. 4. THE CONTENTIONS OF THE LD.DR THAT THE ORDER OF T HE CIT(A) IS NOT IN ACCORDANCE WITH SECTION 251(1)(A) OF THE ACT. HE S UBMITTED THAT BY FINANCE ACT, 2001 WITH EFFECT FROM 01-06-2001, THE CIT(A) HAS NO POWER TO SET AIDE THE MATTER IT(SS)A NO.21/RJT/2006 2 BACK TO THE FILE OF THE ASSESSING OFFICER. HE POIN TED OUT THAT THE ORDER OF THE CIT(A) IS DATED 14 TH MARCH, 2006. 5. AFTER HEARING THE LEARNED REPRESENTATIVES OF THE PARTIES WE FIND THAT SECTION 251(1)(A) HAS BEEN AMENDED BY THE FINANCE A CT, 2001 WITH EFFECT FROM 01-06-2001 BY OMITTING THE WORDS OR HE MAY SET ASI DE. IN OTHER WORDS, THE CIT(A) IN AN APPEAL AGAINST AN ORDER OF ASSESSMENT HE MAY CONFIRM, REDUCE, ENHANCE OR ANNUL THE ASSESSMENT, BUT HE CANNOT SET ASIDE THE ASSESSMENT. WE FIND FORCE IN THE SUBMISSION OF THE LEARNED DEPARTM ENTAL REPRESENTATIVE AND IN THE LIGHT OF THAT WE SEND BACK THE MATTER TO THE FILE O F THE CIT(A) WITH DIRECTION TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTE R PROVIDING OPPORTUNITY OF HEARING TO BOTH SIDES. 6. IN THE RESULT, APPEAL OF REVENUE IS TREATED AS A LLOWED, FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 16-12-2010. SD/- SD/- (D.T. GARASIA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 16 TH DECEMBER, 2010 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-IV, AHMEDABAD 4. THE CIT-II, AHMEDABAD 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT