Dr. Anamika Gupta, Lucknow V. DCIT, Central Circle-2(2), Ahmedabad

MA 63/AHD/2023

AI Insights

The case involves Dr. Anamika Gupta, the appellant, who filed Miscellaneous Applications against the order passed by the ITAT in IT(SS)A Nos. 188, 190 & 191/Ahd/2019 dated 12-05-2023. The primary issue was the incorrect designation of the authority to whom the matter was set aside. Initially, the ITAT had set aside the matter to the file of the CIT(A), whereas the assessee's counsel argued that it should be restored to the Assessing Officer for a thorough examination of substantial evidence concerning the source of investment. The ITAT agreed with the assessee's counsel and restored the matter to the Assessing Officer for de-novo consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131399 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 19-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Dr . A n a m i k a G u p t a , Lu c k n o w P A N : A C Y P G 1 6 1 4 L ( A p p e l l a n t ) V s D y. C I T , C e n t r al C i r cl e - 2 ( 2 ) , A h m e d a b a d ( R e s p o n d e n t ) A s s e s s ee by : S h r i U ma i d Si n g h B h a ti , A . R . R e v e n u e by : S h r i A s h o k K u ma r S u t ha r , S r. D .R . D a t e o f h e a ri n g : 2 5 - 0 8 - 2 0 2 3 D a t e o f p r o n o u n c e m e n t : 0 7 - 1 1 - 2 02 3 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These are Miscellaneous Applications filed by the assessee against the order passed by ITAT in IT(SS)A Nos. 188, 190 & 191/Ahd/2019 dated 12-05-2023. 2. The primary contention of the counsel for the assessee is that in the instant case during the course of hearing on 4 th May, 2023 while setting aside the matter, the Bench had indicated that the matter is being set aside to the file of ld. Assessing Officer, however, the while passing the order for the aforesaid assessment years the ITAT set aside the matter to the file of ld. CIT(A). It was submitted that since substantial evidence is required to be considered in the instant case, it would be better in the interest M.A. Nos. 61, 62 & 63/Ahd/2023 (In IT(SS)A Nos. 188, 190 & 191/Ahd/2019) Assessment Years 2007-08, 2010-11 & 2011-12 M.A. Nos. 61, 62 & 63/Ahd/2023 (In I.T(SS).A Nos. 188, 190 & 191/Ahd/2019) Page No. Dr. Anamika Gupta vs. Dy. CIT 2 of justice, the matter may be restored to the file of Assessing Officer for de-novo consideration (instead of ld. CIT(A)), since the Assessing Officer has to consider the evidence placed on record by the assessee to prove the source of investment. Accordingly, it was requested that the matter may be restored to the file of Assessing Officer. 3. Looking into the facts of the instant case, in the interest of justice, the matter for the aforesaid years are being restored to the file of ld. Assessing Officer for de-novo consideration 4. In the result, all the three Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open court on 07-11-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 07/11/2023 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद