Kinjalben R.Thakkar, Ahmedabad V. The Dy.CIT.,Cent.Circle-1(1), Ahmedabad

ITSSA 330/AHD/2011

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 7925 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 11-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KRISHNA MURARI
• Keywords: Gift

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI D.K.TYAGI, JM AND A. K. GARODIA, AM. KINJALBEN R. THAKKAR, 1, SUKSHMANI VALLABH SOCIETY, MANEKBAG HALL ROAD, SATELLITE, AHMEDABAD. VS. DY. CIT, CEN. CIR.1(1), AHMEDABAD. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI ASEEM L. THAKKAR, AR RESPONDENT BY:- SHRI KRISHNA MURARI, CIT, DR DATE OF HEARING :2/12/2011 DATE OF PRONOUNCEMENT : 2/12/2011 O R D E R PER D. K. TYAGI, JUDICIAL MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A) DATED 25/1/2011 WHEREIN THE FOLLOWING GROUND S HAVE BEEN RAISED:- (1) THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ACTION O F THE AO IN PASSING AN ORDER U/S 153A(B) OF THE IT ACT, 1961 WH ICH IS BAD IN LAW AND DESERVES TO BE CANCELLED. (2) THE LD. CIT(A) ERRED IN GIVING DIRECTION TO THE AO TO VERIFY THE CASH BOOK IN ORDER TO ASCERTAIN THE SOURCES OF ALLE GED IT(SS)A NO.330/AHD/2011 ASST. YEAR :2001-02 IT(SS)A NO.330/AHD/2011 ASST. YEAR 2001-02 2 UNACCOUNTED CASH DEPOSIT IN THE FORM OF GIFT OF RS. 5,000/- EVEN THOUGH ALL THE EVIDENCES FOR THE ALLEGED UNEXPLAINE D GIFT/CASH HAS BEEN PRODUCED BEFORE HIM. 2. AT THE OUTSET THE LD. COUNSEL OF THE ASSESSEE SO UGHT PERMISSION TO WITHDRAW THE APPEAL. THE LD. DR HAS NO OBJECTION TO THE SUBMISSION OF THE LD. COUNSEL. THE PERMISSION FOR WITHDRAWAL OF T HE APPEAL IS ACCORDED AND THE APPEAL IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER WAS PRONOUNCED IN OPEN COURT ON 2/12/2011. SD/- SD/- (A. K.GARODIA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICI AL MEMBER AHMEDABAD, MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD IT(SS)A NO.330/AHD/2011 ASST. YEAR 2001-02 3 1.DATE OF DICTATION 2/12/2011. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER 5/12/2011 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 DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..