Smt. Rekhaben Rameshbhai Patel, Surat V. The Income tax Officer,Ward-9(3), Surat

MA 102/AHD/2013

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4177 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 20-11-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 03-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA R SHAH

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.102/AHD/2013 IN ./ ITA NO.2672/AHD/2008 / ASSTT.YEAR: 2005-2006] REKHABEN R. PATEL C/27, SAGAR INDUSTRIAL ESTATE VASTA DEVI ROAD SURAT 395 004. PAN : AAOPP 2120 L VS ITO, WARD - 9(3) SURAT. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : ARTI N. SHAH, AR REVENUE BY : SHRI NARENDRA R. SHAH / DATE OF HEARING : 01/04/2016 / DATE OF PRONOUNCEMENT: 07/04/2016 *+/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION IS DIRECTED AT THE IN STANCE OF THE ASSESSEE POINTING OUT AN APPARENT ERROR IN THE ORDE R OF THE TRIBUNAL WHILE DISPOSING OF ITA NO.2672/AHD/2008. 2. IN ORDER TO BUTTRESS HER CONTENTION, THE LD.COUN SEL FOR THE ASSESSEE HAS PLACED ON RECORD THE FOLLOWING DETAILS IN TABULAR FORM. RS.20,24,734/- DISALLOWED BY AO BY ORDER DATED 28/12/2007 MA NO.102/AHD/2013 2 3. WITH THE ASSISTANCE OF THE LD.REPRESENTATIVES, W E HAVE GONE THROUGH THE RECORD CAREFULLY. WE FIND THAT THE ASS ESSEE HAS ACCEPTED THE LOANS FROM 13 PERSONS TOTALING TO RS.20,24,734/ -. THE AO MADE ADDITION OF THIS AMOUNT. OUT OF THAT THE LD.CIT(A) HAS CONFIRMED THE ADDITION OF RS.2,36,947/- REPRESENTING THE LOANS TA KEN FROM 3 PERSONS VIZ. SMT.SHARMILA D.JAIN, SMT.SONAL P. RAMANI AND S MT.ILLABEN NARENDRA KUMAR. THIS ISSUE WAS DISPUTED BY THE ASS ESSEE IN HER APPEAL AND THE TRIBUNAL HAS SET ASIDE THE ORDER OF THE CIT (A) TO THAT EXTENT. THIS ISSUE COULD NOT BE SUBJECT MATTER OF THE APPEA L OF THE REVENUE, AND THEREFORE, THE TRIBUNAL HAS COMMITTED AN APPARE NT ERROR WHILE DISPOSING OF THE ITA NO.2672/AHD/2010 BY ENTERTAINI NG THE ADDITIONS WHICH WAS CONFIRMED BY THE CIT(A). THIS ASPECT WAS NOT SUBJECT OF MATTER OF APPEAL BEFORE THE TRIBUNAL IN THE DEPARTM ENTS APPEAL, THEREFORE, ANY DISCUSSION ON THIS ISSUE MADE BY THE TRIBUNAL REQUIRES TO BE EXPUNGED. WE ALLOW THE MA OF THE ASSESSEE AND E XPUNGE THE RS.17,87,787/- ALLOWED BY CIT(A) BY ORDER DATED 28/05/2008 RS.2,36,947/- DISALLOWED BY CIT(A) BY ORDER DATED 28/05/2008 ITAT ORDER DATED 15/9/10 (1) DELETED RS.1641851/- & CONFIRMED RS.145932/- ITAT ORDER DATED 24/10/08 SET ASIDE TO CIT(A) DEPARTMENT APPEAL NO. 2672/A/2008 ASSESSEE APPEAL NO. 2662/A/2008 (2) ALSO CONFIRMED RS.236947/- (MA AGAINST THIS ORDER) CIT(A) DISMISSED AFTER REFERRING TO ITAT ORDER DATED 15/09/10 MA NO.102/AHD/2013 3 FINDING OF THE TRIBUNAL QUA THE ADDITION OF RS.2,36,947/- REPRESENTING THE LOANS TAKEN FROM THREE PERSONS. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 7 TH APRIL, 2016 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER