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

MA 14/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2218 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-08-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 24-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT (AZ) AND ANIL CHATURVEDI, ACCOUNTANT MEMBER M.A. NO.14/AHD/2014 FOR AY 2007-08 (IN ./ IN CO NO.259/AHD/2010 AY.2007-08) DY.CIT CIRCLE-14 AHMEDABAD / VS. SHRI PRAVIN NARANBHAI PATEL 22, SILVER HOME, NR.SCIENCE CITY WATER TANK GALI, SOLA, AHMEDABAD ./ ! ./ PAN/GIR NO. : AGAOO 2018 H ( ' / // / APPELLANT ) .. ( #$' / RESPONDENT ) ' % / APPELLANT BY : SHRI ROOP CHAND, SR.DR #$' & % / RESPONDENT BY : SHRI BHAVIN MARFATIA, AR '() & *+ / / / / DATE OF HEARING 01/08/2014 ,-. & *+ / DATE OF PRONOUNCEMENT 05/08/2014 / / O R D E R PER SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBE R: BY THIS MISCELLANEOUS APPLICATION FILED BY THE R EVENUE ON 24/01/2014 (ARISING OUT OF CO NO.259/AHD/2010 FOR A Y 2007-08), THE REVENUE SUBMITTED AS UNDER:- SIR, IN THIS CASE, THE ASSESSEE HAS FILED HIS RETURN OF INCOME FOR THE A.Y.2007-08 ON 31/7/2007 DECLARING TOTAL INCOME OF RS.6,59,650/ -. THE CASE WAS FINALIZED U/S.143(3) VIDE ORDER DATED 31/12/2009 AT THE TOTAL INCOME OF RS.61,07,350/-. BEING AGGRIEVE WITH THE ORDER OF THE A.O., THE ASSE SSEE HAS FILED AN APPEAL BEFORE CIT(A)S AND THE CIT(A)-XXI, AHMEDABAD VIE O RDER DATED 20/05/2010 GRANTED PARTIAL RELIEF TO THE ASSESSEE. THEREFORE, AGGRIEVED BY THE AFORESAID ORDER OF CIT(A)S REVENUE HAS FILED THE APPEAL BEFO RE HONORABLE ITAT. THE HONORABLE ITAT VIDE ORDER DATED 26/7/2013 IN ITA NO .2408/AHD/2010 HAS RESTORED THE MATTER TO THE FILE OF CIT(A)S WITH A DIRECTION TO FOLLOW THE CO NO.14/AHD/2014 (IN ITA NO.259/AHD/2010) DY. CIT VS. SHRI PRAVIN NARANBHAI PATEL ASST.YEAR 2007-08 - 2 - PROCEDURE LAID DOWN IN RULE 46A OF THE I.T.RULES WI TH RESPECT TO THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE AND THEN RE-ADJUDICATE THE MATTER ON MERITS AS PER THE PROVISIONS OF LAW AND TO PASS A SPEAKING ORDER. SIMULTANEOUSLY, THE ASSESSEE HAVE ALSO FILED CO.NO .259/AHD/2010 FOR THE A.Y. 2007-08 AGAINST THE ORDER OF CIT(A)-XXI, A HMEDABAD DATED 20/05/2010. IN THIS PETITION, THE HONORABLE ITAT A BENCH HAS DIRECTED VIDE ORDER DATED 31/7/2013 AS UNDER:- THE ISSUES IN THE APPEAL OF THE REVENUE FOR A.Y. 2 07-08 IN ITA NO.2408/AHD/2010 VIDE ORDER DATED 26/7/2013 HAS ALR EADY BEEN RESTORED TO THE FILE OF ASSESSING OFFICER FOR FRESH ADJUDICATIO N AND THEREFORE WE ARE OF THE VIEW THAT THE ISSUES IN THE PRESENT CO OF THE ASSES SEE MAY ALSO BE RESTORED TO THE FILE OF AO. FROM THE ABOVE, IT TRANSPIRES THAT THE HONORABLE I TAT IN THE APPEAL OF REVENUE IN ITA NO.2408/AHD/2010 HAS RESTORED BACK T HE MATTER TO THE FILE OF CIT(A)S AND IN C.O. NO.259/AHD/2010 FILED BY THE A SSESSEE HAS ALSO RESTORED THE MATTER TO THE FILE OF A.O. IN VIEW OF THE ABOVE, THIS MISCELLANEOUS APPLICATI ON IS BEING FILED TO DRAW ATTENTION OF THE HONBLE ITA IN THE ABOVE MATT ER. THIS MISCELLANEOUS APPLICATION IS BEING FILED WITH THE PRIOR APPROVAL OF CIT AHMEDABAD-VII, AHMEDABAD VIDE HIS LETTER NO. CIT- VII/AHD/ITAT/F.17(II)/PNP/2013-14/748 DATED 16/01/2 014. 2. BEFORE US, LD.DR OF THE REVENUE REITERATED THE S UBMISSIONS MADE IN THE MISCELLANEOUS APPLICATION. ON THE OTHER HAN D, LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE GRIEVANCE OF THE DEPART MENT OF REMITTING THE ISSUE RAISED BY REVENUE IN APPEAL TO LD.CIT(A) AND REMITTING THE ISSUE RAISED BY ASSESSEE IN THE CO TO AO HAS ALREADY BEEN MET IN THE M.A.NO.13/AHD/2014 ORDER DATED 29/04/2014 AND, THER EFORE, PRESENT MISCELLANEOUS APPLICATION OF REVENUE NEEDS TO BE DI SMISSED. CO NO.14/AHD/2014 (IN ITA NO.259/AHD/2010) DY. CIT VS. SHRI PRAVIN NARANBHAI PATEL ASST.YEAR 2007-08 - 3 - 3. WE HAVE HEARD BOTH THE PARTIES. WE FIND THAT T HE COORDINATE BENCH OF THIS TRIBUNAL (ITAT A BENCH AHMEDABAD) I N MA NO.13/AHD/2014 (IN ITA NO.2408/AHD/2010 FOR AY 2007 -08) VIDE ORDER DATED 29/04/2014 HAS DECIDED AS UNDER:- 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 ALSO FILED CO (CO NO.259/AHD/2010). BY THE ORDER O F HONBLE TRIBUNAL DATED 26.07.2013 THE APPEAL FILED BY THE REVENUE WA S RESTORED TO THE FILE OF CIT(A) FOR RE-ADJUDICATING THE MATTER IN LI GHT OF THE ADDITIONAL EVIDENCE FILED BY THE ASSESSEE BUT HOWEVER BY THE O RDER OF TRIBUNAL DATED 31.07.2013, THE CO OF THE ASSESSEE WAS RESTOR ED TO THE FILE OF A.O. IT WAS THEREFORE SUBMITTED THAT SINCE THE APP EAL OF THE 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 SUBMISSION 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 W AS RESTORED TO THE FILE OF CIT(A). SINCE THE MAIN APPEAL HAS B EEN RESTORED TO CIT(A), WE ARE OF THE VIEW THE CO FILE BY THE ASSES SEE SHOULD ALSO HAVE BEEN RESTORED BEFORE CIT(A) INSTEAD OF RESTORI NG IT BEFORE A.O. WE THEREFORE MODIFY PARA 3 OF CO NO.259/AHD/2 010 ORDER DATED 31.7.2013 AND THE SAME SHOULD BE READ AS UNDE R:- 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. THE ISSU E IN THE APPEAL OF THE REVENUE FOR AY 2007-08 IN ITA NO.2408/AHD/2010 VIDE ORDER DATED 26.7.2013 HAS ALR EADY BEEN RESTORED TO THE FILE OF CIT(A) FOR FRESH ADJUD ICATION 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 THE CO OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE MA OF THE REVENUE IS ALLOWE D. CO NO.14/AHD/2014 (IN ITA NO.259/AHD/2010) DY. CIT VS. SHRI PRAVIN NARANBHAI PATEL ASST.YEAR 2007-08 - 4 - 4. SINCE WE HAVE ALREADY RESTORED THE ASSESSEES CO NO.259/AHD/2010 FOR AY 2007-08 TO THE FILE OF CIT( A) VIDE ORDER DATED 29/04/2014(SUPRA), THE PRESENT MISCELLANEOUS APPLIC ATION FILED BY THE REVENUE DESERVES TO BE DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( G.C. GUPTA ) ( ANIL CHAT URVEDI ) VICE PRESIDENT(AZ) ACCOUNTA NT MEMBER AHMEDABAD; DATED 05/ 08 /2014 0+.., (.../ T.C. NAIR, SR. PS / & #*1 21.* / & #*1 21.* / & #*1 21.* / & #*1 21.*/ COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT 2. #$' / THE RESPONDENT. 3. * '3 / CONCERNED CIT 4. '3() / THE CIT(A)-XXI, AHMEDABAD 5. 1(67 #* , , / DR, ITAT, AHMEDABAD 6. 789 :) / GUARD FILE. /' /' /' /' / BY ORDER, $1* #* //TRUE COPY// ; ;; ;/ // / ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.8.14 (VERBATIM) (DRAFT PLAC ED ON FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1.8.14 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 D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.5.8.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 5.8.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER