The DCIT, Circle-3, SILVASSA V. Hamidaben Ashikali Narsinh, Surat

MA 207/AHD/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0115 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 25-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM AND SHRI A. MOHAN ALAN KAMONY, AM) MA NO.207/AHD/2011 [IN IT (SS)A NO.69/AHD/2007 FOR BP 1990-91 TO 19 99-2000) THE D. C. I. T., CIRCLE-3, SURAT VS HAMIDABEN ASHIK ALI, NARSINH, 15, KARIBABAD SOCIETY, GHOD DOD ROAD, SURAT P. A. NO. AAIPN 4662 R (APPLICANT ) (RESPONDENT) APPLICANT BY SHRI Y. P. SHARMA, SR. DR RESPONDENT BY SHRI TEJ SHAH, AR DATE OF HEARING: 05-04-2013 DATE OF PRONOUNCEMENT: 12-04-2013 ORDER PER A. MOHAN ALANKAMONY : THIS MISC. APPLICATION IS FILED BY THE REVENUE SEEKING ASSISTANCE IN COMPLETING THE AS SESSMENT AS PER THE DIRECTION OF THE TRIBUNAL IN ITS ORDER DATED 21 -1-2011 IN ITA NO.69/AHD/2007, FOR THE BLOCK PERIOD 1990-91 TO 199 9-2000. 2. IT IS SUBMITTED BY THE REVENUE THAT THE TRIBUNAL IN ITS ORDER DATED 21-01-2011 FOR THE BLOCK PERIOD 1990-91 TO 19 99-2000, HAD SET ASIDE THE ISSUE OF PENALTY U/S 158 BFA (2) OF THE A CT FOR CARRYING OUT CERTAIN ENQUIRIES BEFORE DECIDING THE EXPLANATION F URNISHED BY THE ASSESSEE. HOWEVER, THE CIT(A)-II, SURAT HAS REPLIED THAT THE POST OF CIT(A)-VI, SURAT HAS BEEN ABOLISHED AND THE PRESENT JURISDICTIONAL OFFICER DO NOT HAVE THE CONCERN FILES AND, THEREFOR E, THEIR OFFICE IS NOT MA NO.207/AHD/2011 (|BP- 1990-91 TO 1999-2000) (IN ITA NO.69/AHD/2007) THE DCIT, CIR-3, SURAT VS HAMIDABEN ASHIK ALI 2 IN A POSITION TO FURNISH THE DOCUMENTS REQUESTED FO R. WITH THESE SUBMISSIONS THE LEARNED AR REQUESTED THE BENCH FOR FURTHER ASSISTANCE TO RESOLVE THE ISSUE. 3. THE LEARNED AR ARGUED STATING THAT IT IS DUTY OF THE REVENUE TO PRODUCE THE RECORDS TO PURSUE ITS APPEAL AND IF THE REVENUE DOES NOT HAVE THE REQUISITE RECORDS, THE CASE SHOULD BE ALLO WED IN FAVOUR OF THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIAL ON RECORD. AS ARGUED BY THE LEARNED AR IT IS THE PRIMARY DUTY OF THE REVENUE TO MAINTAIN ITS RECORDS IN ORDER TO MAINTAIN ITS STAND BEFORE THE APPELLATE AUTHORITIES. MOREOVER THE TRIB UNAL HAD REMITTED BACK THE MATTER ONLY FOR EXAMINING THE EXPLANATION FURNISHED BY THE ASSESSEE TO BE SATISFACTORY. EVEN IF THE REVENUE DO ES NOT HAVE THE CONCERNED FILE THE JURISDICTIONAL OFFICER IS AT LIB ERTY TO RECONSTRUCT THE FILE WITH THE HELP OF THE ASSESSEE AND EXAMINE THE EXPLANATION TENDERED BY THE ASSESSEE WITH THE SUPPORTING DOCUME NTS. THEREFORE, WE DO NOT FIND ANY MERIT IN THE SUBMISSION OF THE R EVENUE AND HEREBY DISMISS THE MISC. APPLICATION FILED BY IT. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12-04-2013. SD/- SD/- (D. K. TYAGI) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER MA NO.207/AHD/2011 (|BP- 1990-91 TO 1999-2000) (IN ITA NO.69/AHD/2007) THE DCIT, CIR-3, SURAT VS HAMIDABEN ASHIK ALI 3 LAKSHMIKANT LAKSHMIKANT LAKSHMIKANT LAKSHMIKANTA AA A DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: DIRECT ON COMPUTER 08-04-2 013/09-04-2013 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 09-04-2013 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: