Shri Vashisthbhai K.Patel, Ahmedabad V. The Income tax Officer,Ward-6(2), Ahmedabad

MA 111/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8503 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 24-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IN PERSON SHRI SANJAY DHARIWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD C BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTAN T MEMBER M.A. NO.111/AHD/2011(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.1139/AHD/2008) (A.Y. 2004-05 VASISTHABHAI KANTILAL PATEL 4, BAPUKRUPA SOCIETY SUBASH CHOWK, GURUKUL, AHMEDABAD APPELLANT VS. INCOME TAX OFFICER WARD-6(2) AHMEDABAD RESPONDENT APPELLANT BY : IN PERSON RESPONDENT BY : SHRI SANJAY DHARIWAL, SR. D.R. DATE OF HEARING : 25.05.2012 DATE OF PRONOUNCEMENT : 22.06.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THROUGH THIS M.A. THE ASSESSEE PRAYS FOR MODIFYING OUR EXPARTE ORDER DATED 2 ND JUNE, 2011, PASSED IN I.T.A. NO.1139 OF 2008 DISMI SSING THE APPEAL OF THE ASSESSEE AS UNADMITTED. 2. AT THE TIME OF HEARING ASSESSEE HIMSELF WAS PRE SENT IN THE COURT AND SUBMITTED THAT HE WAS PREVENTED BY SUFFICIENT C AUSE IN NOT APPEARING ON THE DATE OF HEARING DUE TO HIS ILLNESS. IN SUPPORT OF THIS AN AFFIDAVIT WAS ALSO FILED. IT WAS FURTHER SUBMITTED THAT THE DEFECTS O F THE APPEAL, POINTED OUT BY REGISTRY, HAVE ALSO SINCE BEEN REMOVED, THEREFORE, THE ORDER DATED 2 ND JUNE, M.A. NO.111/AHD/2011(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.1139/AHD/2008) (A.Y. 2004-05 2 2011 MAY KINDLY BE MODIFIED BY ADMITTING THE APPEAL AND DECIDING THE SAME ON MERITS. LD. D.R. DID NOT OBJECT TO THESE SUBMIS SIONS OF THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE FIND THAT ASSESSEE HAS ALREADY REMOVED THE DEFECTS POINT ED OUT BY THE REGISTRY. WE FURTHER FIND THAT ASSESSEE WAS PREVENTED BY SUFF ICIENT CAUSE IN NOT APPEARING BEFORE US ON THE DATE OF HEARING. THEREF ORE, THE APPEAL OF THE ASSESSEE IS HEREBY ADMITTED TO BE DECIDED ON MERITS . ON MERITS THE ASSESSEE SUBMITTED THAT AT THE TIME OF ASSESSMENT P ROCEEDINGS ALL THE RELEVANT DOCUMENTS IN SUPPORT OF AGRICULTURAL INCOM E WERE SUBMITTED BEFORE THE A.O. BUT THE A.O. DID NOT ACCEPT THE AGRICULTUR AL INCOME SHOWN BY HIM AND HAS MADE AN ADDITION OF RS.1,17,375/- TREATING THE AGRICULTURAL INCOME OF THIS AMOUNT AS INCOME FROM OTHER SOURCES. HE FU RTHER SUBMITTED THAT ON THE BASIS OF SAME DOCUMENTS, THE ASSESSEE SHOWED AG RICULTURAL INCOME DURING THE NEXT ASSESSMENT YEAR I.E. 2005-06 AND TH E SAME WAS NOT ACCEPTED BY A.O. BUT LD. CIT(A) HAS ACCEPTED THE AG RICULTURAL INCOME SHOWN BY THE ASSESSEE AND THE DEPARTMENT HAS NOT FILED AN Y APPEAL AGAINST THAT ORDER OF LD. CIT(A) AND, THEREFORE, THIS YEAR ALSO AGRICULTURAL INCOME SHOWN BY THE ASSESSEE MAY KINDLY BE ACCEPTED AND ADDITION MADE BY THE A.O. TREATING THE SAME AS INCOME FROM OTHER SOURCES AND SUSTAINED BY LD. CIT(A) MAY KINDLY BE DELETED. LD. D.R. RELIED ON THE ORDE RS OF LOWER AUTHORITIES. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE FIND THAT BEFORE THE LOWER AUTHORITIES THE ASSESSEE FILE D FORM NO.7/12 IN SUPPORT OF HIS CLAIM OF HOLDING AGRICULTURAL LAND IN HIS NA ME. ON THE BASIS OF SIMILAR DOCUMENTS IN THE NEXT YEAR AGRICULTURAL INCOME SHOW N BY ASSESSEE HAS BEEN M.A. NO.111/AHD/2011(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.1139/AHD/2008) (A.Y. 2004-05 3 ACCEPTED BY THE DEPARTMENT. THEREFORE, WE SEE NO R EASON FOR NOT ACCEPTING THE AGRICULTURAL INCOME SHOWN BY THE ASSESSEE DURIN G THE YEAR UNDER APPEAL AND THEREFORE, THE ADDITION MADE BY THE A.O. AND SU STAINED BY LD. CIT(A) BY TREATING THE AGRICULTURAL INCOME SHOWN BY THE ASSES SEE AS INCOME FROM OTHER SOURCES, IS HEREBY DELETED. 5. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE I S HEREBY ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 22 /06/2012 SD/- SD/- (A.MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# * '# *