Shri Anil G Darji, Ahmedabad V. The Asstt. Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

MA 124/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5511 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 19-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VILAS V SHINDE
• Assessee Lawyers: S N DIVATIA
• Keywords: Question of law

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A . NO. 124/AHD/2016 (IN IT(SS)A NO. 260/AHD/2013) (ASSESSMENT YEAR:2010-11) SHRI ANIL G DARJI 14, SHIVALIK VILLA, NR. RAJPATH CLUB, AMBALI ROAD, AHMEDABAD APPELLANT VS. ACIT, CEN. CIR.-1(1), AAYAKAR BHAVAN, AHMEDABAD RESPONDENT PAN: AAWPD3288R /BY ASSESSEE : SHRI S. N. DIVATIA, A.R. /BY REVENUE : SHRI VILAS V. SHINDE, SR. D.R. /DATE OF HEARING : 05.05.2017 /DATE OF PRONOUNCEMENT : 05.05.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S . 254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT ARISES FRO M TRIBUNALS ORDER DATED 31.05.2016 AFFIRMING CASH AMOUNT ADDITION OF RS.1.5 CRORES IN ASSESSEES HANDS. 2. SHRI DIVATIA SUBMITS AT THE OUTSET IN VERY FAIR TERMS THAT HONBLE JURISDICTIONAL HIGH COURT HAS CONFIRMED THE ABOVE T RIBUNALS ORDER IN TAX APPEAL NO.18 OF 2017 DECIDED ON 21.02.2017. HIS CO NTENTION HOWEVER IS M. A. NO. 124/AHD/2016 (SHRI ANIL G. DANGI VS. AC I T) A.Y. 2010-11 - 2 - THAT THE ISSUE BEFORE HONBLE JURISDICTIONAL HIGH C OURT PERTAINED TO SUBSTANTIVE QUESTION OF LAW RATHER THAN INVOLVING FACTUAL EVIDE NCE PERTINENT TO THE ISSUE IN QUESTION. WE FIND NO MERIT IN THIS PLEA AS ONCE OUR ORDER STANDS CONFIRMED IN THE JURISDICTIONAL HIGH COURT, THERE ARISES NO QUES TION FOR US TO EXERCISE OUR JURISDICTION ON FACT OR LAW U/S.254(2) OF THE ACT. WE THUS DISAGREE WITH ASSESSEES SOLE SUBSTANTIVE GRIEVANCE PLEADED IN TH E INSTANT MISCELLANEOUS APPLICATION. 3. THE ASSESSEE FAILS IN ITS MISCELLANEOUS APPLICAT ION IN ABOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 05 TH DAY OF MAY, 2017.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 05/05/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0