The Income Tax Officer, Ward-5(2)(4), Ahmedabad V. Shri Zabuben Prabhatbhai Desai, Ahmedabad

MA 326/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5846 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 10-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Section: 148; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.326/AHD/2019 (IN ITA NO. 1408/AHD/2017) (ASSESSMENT YEAR: 2007-08) ITO WARD-5(2)(4), AHMEDABAD VS. SMT. ZABUBEN PRABHATBHAI DESAI 2, KAILASH SOCIETY, B/H H. K. HOUSE, ASHRAM ROAD, AHMEDABAD [PAN NO. AAPPD7928M] ( APPELLANT ) .. ( RESPONDENT ) M.A. NO.327/AHD/2019 (IN ITA NO. 1409/AHD/2017) (ASSESSMENT YEAR: 2007-08) ITO WARD-5(2)(2), AHMEDABAD VS. SHRI GAURANG P. DESAI 2, KAILASH SOCIETY, B/H. H. K. HOUSE, ASHRAM ROAD, AHMEDABAD [PAN NO. ABKPD4280E] ( APPELLANT ) .. ( RESPONDENT ) M.A. NO.328/AHD/2019 (IN ITA NO. 1410/AHD/2017) (ASSESSMENT YEAR: 2007-08) ITO WARD-5(2)(4), AHMEDABAD VS. RINABEN N DESAI 2, KAILASH SOCIETY,B/H H. K. HOUSE,ASHRAM ROAD, AHMEDABAD [PAN NO. AAMPD42135D] ( APPELLANT ) .. ( RESPONDENT ) M.A. NO.349/AHD/2019 (IN ITA NO. 1407/AHD/2017) (ASSESSMENT YEAR: 2007-08) ITO WARD-5(2)(5), AHMEDABAD VS. SHRI NISHITH PRABHATBHAI DESAI 2, KAILASH SOCIETY, B/H - 2 - MA N O.326/AHD/2019(IN ITA NO.1408/A/17) & 06 OTHERS ITO VS.SMT ZABUBEN PRABHATBHAI DESAI ASST.YEAR 2007-08 H. K. HOUSE, ASHRAM ROAD, AHMEDABAD [PAN NO. AAPPD7867B] ( APPELLANT ) .. ( RESPONDENT ) M.A. NO.350/AHD/2019 (IN ITA NO. 1411/AHD/2017) (ASSESSMENT YEAR: 2007-08) ITO WARD-5(2)(5), AHMEDABAD VS. SMT. PUNITABEN GAURANGBHAI DESAI 2, KAILASH SOCIETY, B/H H. K. HOUSE, ASHRAM ROAD, AHMEDABAD [PAN NO. AETPD8351E] ( APPELLANT ) .. ( RESPONDENT ) M.A. NO.351/AHD/2019 (IN ITA NO. 1412/AHD/2017) (ASSESSMENT YEAR: 2007-08) ITO WARD-5(2)(5), AHMEDABAD VS. SHRI PRABHATBHAI KARSANBHAI DESAI 2, KAILASH SOCIETY, B/H H. K. HOUSE, ASHRAM ROAD, AHMEDABAD [PAN NO. ABMPD0029K] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI, S. S. SHUKLA, SR. D.R. RESPONDENT BY : SHRI SAKAR SHARMA, A.R. DATE OF HEARING 16/04/2021 DATE OF PRONOUNCEMENT 28/04/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE BUNCH OF APPEALS FILED BY THE REVENUE IS SEEKIN G TO RECALL OF THE ORDER DATED 27.06.2019 PASSED BY THIS LD. TRIBUNAL WHEREB Y AND WHEREUNDER THE ENTIRE PROCEEDING UNDER SECTION 148 OF THE ACT INITIATED B Y THE REVENUE WAS QUASHED. - 3 - MA N O.326/AHD/2019(IN ITA NO.1408/A/17) & 06 OTHERS ITO VS.SMT ZABUBEN PRABHATBHAI DESAI ASST.YEAR 2007-08 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIALS AVAILABLE ON RECORD. 3. THE CASE MADE OUT BY THE REVENUE INDICATING THE ORDER PASSED BY THE LD. TRIBUNAL WRONG ON THE MAIN PREMISE THAT THE LD. TRI BUNAL WAS OF THE OBSERVATION THAT REOPENING WAS MADE ON THE DICTATES OF THE SUPERIOR AUTHORITY AND WITHOUT ANY APPLICATION OF MIND BY THE CONCERNED AO, WHEREAS TH E SAME WAS DONE ON THE BASIS OF THE INFORMATION MADE BY THE CIT(A), AHMEDABAD-V, IN REGARD TO THE REVISIONARY ORDER UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 IN THE CASE OF SHRI PRABHAT KARSHANBHAI DESAI FOR A.Y. 2009-10 ONE OF THE ASSES SEE HEREIN. 4. THE LD. DR RELIED UPON THE FINDINGS OF THE REVEN UE UPON MAKING INQUIRIES AND EXAMINING THE VARIOUS DETAILS FURNISHED BY THE SAID ASSESSEE DURING THE PROCEEDING UNDER SECTION 263 OF THE ACT; SUCH DETAILS AS BEING STATED IN THE INSTANT MISCELLANEOUS APPLICATION FILED BEFORE US. ACCORDING TO THE REVE NUE, THIS PARTICULAR ABOVE MENTIONED FACT WAS NOT CONSIDERED IN ITS PROPER PER SPECTIVE AND HENCE, THERE IS ERROR APPARENT ON THE FACE OF THE RECORDS AND, THEREFORE, THE ORDER IS REQUIRED TO BE RECALLED. 5. ON THE CONTRARY THE LD. AR RELIED UPON OUR ORDER QUASHING THE REOPENING PROCEEDING INITIATED UNDER SECTION 148 OF THE ACT. 6. IT APPEARS THAT THE PROCEEDING UNDER SECTION 263 OF THE ACT IN RESPECT OF SHRI PRABHAT KARSHANBHAI DESAI FOR A.Y. 2009-10 HAS BEEN MENTIONED BY THE TRIBUNAL IN THE ORDER DATED 27.06.2019. HOWEVER, NO OBSERVATIO N ON MERIT UPON SCANNING OF 263 PROCEEDING IS REFLECTING FROM THE SAID ORDER PARTIC ULARLY THE FACT AS HAS BEEN PLACED ON RECORD BY WAY OF SPECIFIC STATEMENT MADE BY THE REV ENUE IN THE INSTANT MISCELLANEOUS APPLICATION AT PAGE 2 PARA (I) ONWARDS. SUCH NARRA TION OF FACTS NEED TO BE CONSIDERED IN ITS PROPER PERSPECTIVE WHICH WAS NOT REFLECTING IN THE SAID ORDER PASSED BY THE LD. - 4 - MA N O.326/AHD/2019(IN ITA NO.1408/A/17) & 06 OTHERS ITO VS.SMT ZABUBEN PRABHATBHAI DESAI ASST.YEAR 2007-08 TRIBUNAL. THUS, WE FIND MERIT IN THE APPLICATION F ILED BY REVENUE. IN THE LIGHT OF THE ABOVE OBSERVATION, THE ORDER IS, THEREFORE, RECALLE D. REGISTRY IS DIRECTED TO PUT THE MATTER ON BOARD FOR HEARING IN DUE COURSE. M.A. 327/A/19, 328/A/19, 349/A/19, 350/A/19 & 351/A /19(A.Y. 2007-08):- 6. ALL THESE GROUNDS OF APPEAL ARE IDENTICAL TO THAT O F THE GROUND ALREADY BEEN DEALT WITH BY US IN M.A. NO. 326/AHD/2019 FOR A.Y. 2007-08 AND IN THE ABSENCE OF ANY CHANGED CIRCUMSTANCES THE SAME SHALL APPLY MUTA TIS MUTANDIS. HENCE, THE GROUND PREFERRED THEREIN BY THE REVENUE IS ALSO ALL OWED. 7. IN THE COMBINED RESULTS, MISC. APPLICATIONS FILE D BY THE REVENUE ARE ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 28/04/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 28/04/2021 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 26/04/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26/04/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 27/04/2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 28/04/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28 /04/2021 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