The DCIT, Circle-14, Ahmedabad V. Shri Pravin Naranbhai Patel, Ahmedabad

MA 13/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1767 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-04-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 24-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: S N DIVETIA
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M. A. NO.13/AHD/2014 (IN ITA NO. 24 08/AHD/2010) (ASSESSMENT YE AR: 2007-08) DY. COMMISSIONER OF INCOME TAX, CIRCLE-14, AHMEDABAD V/S SHRI PRAVIN NARANBHAI PATEL 22, SILVER HOME, NR. SCIENCE CITY WATER TANK GALI, SOLA, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AGAOO 2018H APPELLANT BY : SHRI O.P. BATHEJA, SR. D. R. RESPONDENT BY : SHRI S.N. DIVETIA ( )/ ORDER DATE OF HEARING : 04-04-201 4 DATE OF PRONOUNCEMENT : 29 -04-2014 PER SHRI ANIL CHATURVEDI,A.M. 1. THE PRESENT M.A. IS FILED BY THE REVENUE ARISING OUT OF ITA NO. 2408/AHD/2010 ORDER DATED 26.07.2013 FOR A.Y. 2007- 08. 2. BEFORE US LD. D.R. SUBMITTED THAT FOR A.Y. 2007- 08 (ITA NO. 2408/AHD/2010) REVENUE HAD FILED THE APPEAL AND THE ASSESSEE HAD A LSO FILED CO (CO NO. 259/AHD/2010). BY THE ORDER OF HONBLE TRIBUNAL DAT ED 26.07.2013 THE APPEAL FILED BY THE REVENUE WAS RESTORED TO THE FILE OF CI T(A) FOR RE-ADJUDICATING THE MATTER IN LIGHT OF THE ADDITIONAL EVIDENCE FILED BY THE ASSESSEE BUT HOWEVER BY THE ORDER OF TRIBUNAL DATED 31.07.2013, THE CO OF T HE ASSESSEE WAS RESTORED TO THE FILE OF A.O. IT WAS THEREFORE SUBMITTED THAT SINCE THE APPEAL OF THE MA NO 13/A/2014(IN IT A NO. 2408/A/2010) . A.Y. 2007-08 2 REVENUE HAS BEEN RESTORED TO CIT(A), THE CO SHOULD ALSO BE RESTORED TO CIT(A). THE LD. A.R. DID NOT OBJECT TO THE SUBMISSI ON OF THE REVENUE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT WHILE DECIDING THE APPEAL OF REVENUE (ITA NO 2408/AHD/2010 ORDER DATED 26.7.2013) THE ISSUE WAS RESTORED TO THE FILE OF CIT(A). SINCE THE MAIN APPEAL HAS BEEN RESTORED TO CIT(A), WE ARE OF THE V IEW THE CO FILED BY THE ASSESSEE SHOULD ALSO HAVE BEEN RESTORED BEFORE CIT( A) INSTEAD OF RESTORING IT BEFORE A.O. WE THEREFORE MODIFY PARA 3 OF CO NO. 2 59/AHD/2010 ORDER DATED 31.07.2013 AND THE SAME SHOULD BE READ AS UNDER:- ' 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. THE ISSUE IN THE APPEAL OF THE REVENUE FOR AY 2007-08 IN ITA NO 2408/AHD/2010 VIDE ORDER DATED 26.7.2013 HAS ALREADY BEEN RESTORED TO THE FILE OFCIT(A)FOR FRESH ADJUDICATION AND THEREFORE WE ARE OF THE VIEW THAT THE ISSUES IN THE PRESENT CO OF THE ASSESSEE MAY ALSO BE RESTORED TO THE FILE OF CIT(A). THUS TH E CO OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES.' 4. IN THE RESULT, THE MA OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 29 - 04 - 2014. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD