Shri Vivek Chouhan, Bhopal V. THE ACIT (CENTRAL) II, Bhopal

MA 88/Ind/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3228 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 28-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S S DESHPANDE
• Keywords: Unexplained investment
• Section: 201; 254(2)

Judgement Text

MA 88 OF 201 9 VIVEK CHOUHAN 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.88/IND/2019 ARISING OUT OF ITA NO.829/IND/2017 A.Y. 2014-15 VIVEK CHOUHAN, BHOPAL PAN ACWPC 4065 B :: APPLICANT VS ACIT, CENTRAL-II, BHOPAL :: RESPONDENT ASSESSEE BY SHRI S.S. DESHPANDE, CA REVENUE BY SHRI R.S. AMBEDKER , SR. DR DATE OF HEARING 2 5 .10.201 9 DATE OF PRONOUNCEMENT 04 .1 2 .201 9 O R D E R PER SHRI KUL BHARAT, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE I .T. ACT HAS BEEN FILED BY THE ASSESSEE AGAINST THE TRIBUNAL ORDER DATED 28.3. 2019. 2. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT A SPECIFIC GROUND NO.2 WAS TAKEN ABOUT THE ALLEGED UNEXPLAINED INVESTMENT IN JEWELLERY BUT WHILE DECIDING THE ISSUE, THE TRIBUNAL DID NOT GIVE ANY D IRECTION ABOUT THE JEWELLERY POSSESSED BY THE MOTHER WHICH IS CLAIMED IN THE POS SESSION OF THE FAMILY. THEREFORE, LD. COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ORDER OF THE TRIBUNAL MAY BE MODIFIED ACCORDINGLY. ON THE OTHER HAND, LD. SR. DR RELIED UPON THE ORDER OF THE TRIBUNAL BUT COULD NOT CONTROVERT THE SUBMIS SION OF THE LD. COUNSEL FOR THE ASSESSEE BY BRINGING ANY CONTRARY MATERIAL ON RECOR D. MA 88 OF 201 9 VIVEK CHOUHAN 2 3. CONSIDERING THE CONTENTS OF THE MISCELLANEOUS AP PLICATION AND SUBMISSIONS OF BOTH THE PARTIES THEREOF, WE FIND THAT GROUND NO .2 WAS PARTLY DECIDED AND PART OF THAT GROUND WITH REGARD TO THE JEWELLERY POSSESS ED BY THE MOTHER REMAINED TO BE DECIDED. THUS, IN THE INTEREST OF JUSTICE, WE DE EM IT APPROPRIATE TO RE-FIX THE APPEAL OF THE ASSESSEE I.E. ITA NO.829/IND/2017 FOR HEARING ON 16.12.2019 TO DECIDE THE ISSUE TO THE EXTENT OF THE JEWELLERY POS SESSED BY THE MOTHER ONLY. 4. FINALLY, THE MISCELLANEOUS APPLICATION IS ALLOWE D IN TERMS AS INDICATED HEREINABOVE. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 04.12.20 19. SD/- (MANISH BORAD) ACCOUNTANT MEMBER SD/- ( KUL BHARAT) JUDICIAL MEMBER DATED : 04.12.2019 !VYAS! COPY TO: ASSESSEE/RESPONDENT/CIT(A)/CIT/DR, INDORE