The DCIT, Central Circle-1, Baroda V. M/s. Anjali Construction, Baroda

ITSSA 31/AHD/2009

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8573 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 14-03-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 14-03-2011
• Assessment Year: misc
• Appeal Filed On: 29-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K R MEGHWAT
• Assessee Lawyers: P M MEHTA
• Keywords: Block assessment
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI D.K. TYAGI, HONBLE JUDICIAL MEMBER AND SHRI A.N.PHAUJA, HONBLE ACCOUNTANT MEMBER IT(SS)A NO.31/AHD/2009 BLOCK PERIOD FROM 1/4/95 TO 19/12/01 DATE OF HEARING:14.3.11 DRAFTED:15.3.11 ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-5, 5 TH FLOOR, AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA 390 007 V/S. M/S. ANJALI CONSTRUCTION, ASHWAMEGH-II, SAMRAJYA COMPLEX, AKOTA- MUNJMAHUDA ROAD, BARODA PAN NO.AADFA3099A (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI K.R. MEGHWAT, CIT-DR RESPONDENT BY:- SHRI P.M. MEHTA, AR O R D E R PER D.K. TYAGI, JUDICIAL MEMBER:- THIS IS REVENUES APPEAL FILED AGAINST THE ORDER O F COMMISSIONER OF INCOME-TAX(APPEALS)-V, BARODA IN APPEAL NO.CAB/( A)-V/281/06-07 DATED 24-03-2009 FOR THE BLOCK PERIOD FROM 01-04-19 95 TO 19-12-2001. 2. THE REVENUE HAS TAKEN THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITIONS ON THE BASIS OF EVIDENCE WHICH WERE ALREADY EXAMINED BY THE ASSESSI NG OFFICER. HE HAS FURTHER ERRED IN ADMITTING NEW EVIDENCE AND BASING THE JUDGEMENT ON THESE EVIDENCES, WITHOUT ALLOWING THE ASSESSING IT(SS)A 31/AHD/2009 B.P 1 /4/95 TO 12/12/01 ACIT CIR-5, BRD V. M/S. ANJALI CONSTRUCTION PAGE 2 OFFICER TO EXAMINING IT IN CLEAR CONTRAVENTION TO R ULE 46A OF THE I.T. RULES, 1962. 3. THE BRIEF FACTS OF THE CASE ARE THAT THERE WAS A SEARCH U/S 132 OF THE I.T. ACT IN THE JAYRAJ GROUP CASES COVERING RES IDENTIAL AND BUSINESS PREMISES. THE ASSESSEE IS ONE OF THE CONCERN OF JAY RAJ GROUP AND FILED ITS RETURN U/S.158BC DECLARING TOTAL UNDISCLOSED IN COME AT RS.11,79,770/-. THE BLOCK ASSESSMENT ORDER WAS PASS ED ACCEPTING THIS UNDISCLOSED INCOME ON 30-01-2004. SUBSEQUENTLY, COM MISSIONER OF INCOME-TAX PASSED ORDER U/S.263 OF THE IT ACT ON 21 -03-2006 CANCELING THE SAID ASSESSMENT ORDER AND DIRECTING THE ASSESSI NG OFFICER TO MAKE FRESH ASSESSMENT IN ACCORDANCE WITH LAW AND AFTER E XAMINING THE SEIZED MATERIALS AND THE OBSERVATION MADE IN HIS ORDER. TH E ASSESSING OFFICER AFTER ALLOWING THE ASSESSEE OPPORTUNITY OF BEING HE ARD FRAMED FRESH ASSESSMENT ORDER ASSESSING UNDISCLOSED INCOME OF RS .41.17 LAKH. IN APPEAL LD. CIT HAS GIVEN PART RELIEF TO THE ASSESSE E. AGAINST THIS ORDER OF LD. CIT NOW REVENUE IS IN APPEAL BEFORE THE TRIB UNAL. 4. AT THE TIME OF HEARING, AT THE OUTSET LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT ORDER PASSED BY LD. CIT U/S.263 DATE D 21-03-20006 HAS BEEN CANCELLED BY THE HONBLE TRIBUNAL VIDE ITS ORD ER DATED 09-04-2010 IN IT(SS)A NO.121/AHD/2006. AS THE REVISIONAL ORDER PASSED BY LD. CIT U/S.263 HAS BEEN CANCELLED, THE CONSEQUENTIAL ORDER PASSED BY ASSESSING OFFICER IS LIABLE TO BE SET ASIDE. THEREF ORE APPEAL FILED BY REVENUE MAY KINDLY BE DISMISSED. 5. LD. CIT-DR RELIED ON THE ORDERS OF THE LOWER AUT HORITIES. IT(SS)A 31/AHD/2009 B.P 1 /4/95 TO 12/12/01 ACIT CIR-5, BRD V. M/S. ANJALI CONSTRUCTION PAGE 3 6. HEARD BOTH THE PARTIES AND PERUSED THE RECORDS. SINCE THE ORDER PASSED BY LD. CIT U/S.263 DATED 21-03-2006 HAS BEEN CANCELLED BY THE TRIBUNAL VIDE ITS ORDER DATED 09-04-2010 (SUPRA), T HE CONSEQUENTIAL ORDERS PASSED BY ASSESSING OFFICER AND CIT(APPEALS) IN COMPLIANCE WITH THE SAID ORDER DO NOT EXIST IN LAW. 7. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 14/03/2011 SD/- SD/- (A.N.PHAUJA) (D.K. TYAG I) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 14/03/2011 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-V, BARODA 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD