The Income Tax Office, Ward-2, Surendranagar V. Shri Naushadbhai A. Hajiyani, Surendranagar

MA 17/RJT/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0700 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 08-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU N AL : RAJKOT BENCH : RAJKOT BEFORE SHRI T. K. SHARM A JM AND SHRI D. K. SRIVASTAVA AM M. A . NO . 17 /RJ T/2013 (ARIS I N G OUT OF ORDER IN ITA NO. 319 /RJT/201 1 ) / ASSESSMENT YEAR 200 6 - 0 7 ITO, WARD - 2, SURENDRANAGAR V. NAUSHADBHAI ABJIBHAI HAJIYANI OPP. BHARAT BAKERY, NEAR DIAMOND SOCIETY, SURENDRANAGAR PAN: ABGPH 8280 G DATE OF HEARING : 27 .0 5 .2013 DATE OF PRONOUNCEMENT : 10 . 0 7 . 2013 FOR THE REVENUE : SHRI K C MATHEWS, DR FOR THE APPLICANT - ASSESSEE: NONE, AD ON RECORD / ORDER D. K. SRIVASTAVA : THE M ISCELLANEOUS A PPLICATION FILED BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THIS TRIBUNAL ON 28 .0 2 .201 3 IN ITO V. NAUSHADBHAI ABJIBHAI HAJIYANI , ITA NO. 319 /RJT/201 1 , FOR THE ASSESSMENT YEAR 2006 - 07 . THE GRIEVANCE OF T HE REVENUE IS THAT IT HAD CHALLENGED THE ORDER OF THE LD CIT(A) IN DELETING THE ADDITION OF RS. 13,00,000/ - OUT OF TOTAL ADDITION OF RS.14,00,000/ - MADE BY THE ASSESSING OFFICER U/S 68 OF THE INCOME - TAX ACT AND IN FURTHER DELETING THE ADDITION OF RS.5,94,00 0/ - MADE BY THE ASSESSING OFFICER U/S 68 OF THE INCOME - TAX ACT IN ADDITION TO DELETING DISALLOWANCE OF RS.1,57,146/ - OUT OF EXPENSES. ACCORDING TO THE REVENUE, THE TRIBUNAL HAS DEALT WITH THE ORDER OF THE LD CIT(A) IN DELETING THE ADDITION OF RS.13,00,000/ - OUT OF TOTAL ADDITION OF RS.14,00,000/ - . IT IS STATED THAT THOUGH THE GROUNDS OF APPEAL AS TAKEN BY THE REVENUE WITH REGARD TO THE ORDER OF THE LD CIT(A) DELETING TWO OTHER ADDITIONS/DISALLOWANCES OF RS.5,94,000/ - AND RS.1,57,146/ - WERE REPRODUCED IN THE ORDER BY THIS TRIBUNAL BUT THEY WERE NOT ADJUDICATED. THE REVENUE NOW SEEKS ADJUDICATION OF THE AFORESAID TWO GROUNDS OF APPEAL. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE . H OWEVER NOBODY HAS ENTERED APPEARANCE ON BEHALF OF ASSESSEE ON THE DATE OF HE ARING. THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS THEREFORE BEING DISPOSED OF F ON MERITS AS A L L THE RELEVANT FACTS ARE ALREADY AVAILABLE ON RECORDS. 2 M A 17 /RJT/201 3 IN ITA NO. 319/RJT/2011 3. WE HAVE HEARD THE LD . DEPARTMENTAL REPRESENTATIVE AND PERUSED ALL THE MATERIALS ON RECORDS. THE GRIEVANCE OF THE RE VENUE IS CORRECT THAT THE TRIBUNAL HAS NOT DISPOSED OF F GROUND NO S .2 AND 3 TAKEN BY THE REVENUE IN ITS APPEAL BEARING ITA NO.319/RJT/2011. IN THIS VIEW OF THE MATTER, THE APPEAL FILED BY THE REVENUE IS RESTORED TO THE EXTENT OF ADJU DICATING UPON GROUND NOS.2 AND 3 OF THE GROUNDS OF APPEAL TAKEN BY THE REVENUE. THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON 10 . 0 7 . 201 3 SD/ - SD/ - (T. K. SHARMA) ( D. K. SRIVASTAVA) JUDI CIAL MEMBER ACCOUNTANT MEMBER RAJKOT : 10 . 0 7 . 2013 * BT T K AK / COPY OF ORDER FORWARDED TO: - 1 . APPELLANT - ITO, WARD - 2, SURENDRANAGAR 2 RESPONDENT - NAUSHADBHAI ABJIBHAI HAJIYANI, OPP. BHARAT BAKERY, NEAR DIAMOND SOCIETY, SURENDRANAGAR 3 . CONCERNED CIT - V , AHMEDABAD 4 . CIT (A ) - XVI, AHMEDABAD 5 . DR, ITAT, RAJKOT 6 . GUARD FILE BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT