Shri Manubhai P.Vyas, Ahmedabad V. The ACIT., Cent.Circle-1(2), Ahmedabad

MA 89/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8539 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-07-2012
• Assessment Year: misc
• Appeal Filed On: 01-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Assessee Lawyers: N C AMIN
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI G. C. GUPTA, VP AND SHRI A. MOHAN ALAN KAMONY, AM) M. A. NO.88 AND 89/AHD/2012 (IN IT (SS) A NO.63 & 52/AHD/2005 BP: 1-4-1995 TO 2 6-02-2002) RAJENDRA M. VYAS, MALAY APARTMENT, BARRIAGE ROAD, VASNA, AHMEDABAD P.A. NO. AALPV 1382 M MANUBHAI P. VYAS (DECC.), L/H. RAJENDRA M. VYAS, MALAY APARTMENT, BARRIAGE ROAD, VASNA, AHMEDABAD P. A. NO. ACLPV 3882 C VS THE D. C. I. T., CENT. CIR-12, AAYAKAR BHAVAN, ASHRAM ROAD, AHMEDABAD THE D. C. I. T., CENT. CIR-12, AAYAKAR BHAVAN, ASHRAM ROAD, AHMEDABAD (APPLICANT) (RESPONDENT) APPLICANT BY SHRI N. C. AMIN, AR RESPONDENT BY SHRI RAHUL KUMAR, SR. DR DATE OF HEARING: 13-07-2012 DATE OF PRONOUNCEMENT: 23-07-2012 ORDER PER A. MOHAN ALANKAMONY : THESE TWO IDENTICAL MISC. APPLICATIONS BEARING M. A. NO.88 AND 89/AHD/2 012 ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DAT ED 30-03-2012 PASSED IN IT(SS)A NO.63/59/AHD/2005 AND IT(SS) A.NO . 52/58/AHD/2005, FOR THE BLOCK PERIOD 01-04-1995 TO 26-02-2002. MA NO.88 & 89/AHD/2012 (IN IT(S)A NO.63 AND 52/AHD/2005(BP- 1-4-1995 TO 26- 2-2002) RAJENDRA M. VYAS VS DCIT, CC 12, AHMEDABAD MANUBHAI P. VYAS (DEC.) L/H RAJENDRA M. VYAS VS DCI T, CC -12, AHMEDABAD 2 2. THE LEARNED AR SUBMITTED BEFORE US THAT, DURING THE COURSE OF HEARING OF THE APPEAL HE HAD RAISED AN ADDITIONAL L EGAL GROUND CHALLENGING THE VALIDITY OF SEARCH AND INITIATION O F PROCEEDINGS THEREON RELYING ON THE DECISION OF THE HONBLE KARNATAKA HI GH COURT IN THE CASE OF C. RAMAIH REDDY VS ACIT 61 DTR 82 (KAR.). F URTHER, HE HAD RELIED ON THE DECISION OF THE HONBLE RAJASTHAN HIG H COURT IN THE CASE OF CIT VS SMT. CHIRTRA DEVI SONI, 313 ITR 174. IT W AS ALSO BROUGHT TO OUR NOTICE NOW BY THE LEARNED AR THAT THE DEPARTMEN T HAD FILED S. L. P. AGAINST THE ABOVE SAID JUDGMENT IN THE CASE OF C . RAMAIH REDDY VS ACIT 61 DTR 82 (KAR.), BEFORE THE HONBLE SUPREM E COURT AND THE SAME WAS DISMISSED. THE LEARNED AR SUBMITTED TH AT FROM BOTH THE DECISION IT WAS APPARENT THAT THE APPELLATE AUT HORITIES UNDER THE ACT ARE EMPOWERED TO FIRST LOOK INTO THE JURISDICTI ONAL ASPECT AND SATISFY THEMSELVES THAT THE SEARCH WAS VALID AND LE GAL, BEFORE GOING INTO THE OTHER ASPECTS OF THE BLOCK ASSESSMENT ORDE R. THE LEARNED AR FURTHER STATED THAT ON THE EARLIER OCCASION BEFORE THE TRIBUNAL HE HAD REQUESTED THE CASE TO BE REMITTED BACK TO THE FILE OF THE LEARNED CIT(A) IN ORDER TO GIVE DUE CONSIDERATION IN THE LI GHT OF THESE JUDGMENTS, FOR WHICH THE HONBLE BENCH HAD ACCEDED. THEREFORE, THE CASE WAS NOT ARGUED ON MERITS. THE LEARNED AR FURTH ER PRAYED THAT SINCE HE WAS THUS PREVENTED FROM ARGUING THE CASE O N MERITS, THE ORDER OF THE TRIBUNAL WHICH WAS DECIDED ON MERITS M AY BE RECALLED U/S 254 (2) OF THE ACT. MA NO.88 & 89/AHD/2012 (IN IT(S)A NO.63 AND 52/AHD/2005(BP- 1-4-1995 TO 26- 2-2002) RAJENDRA M. VYAS VS DCIT, CC 12, AHMEDABAD MANUBHAI P. VYAS (DEC.) L/H RAJENDRA M. VYAS VS DCI T, CC -12, AHMEDABAD 3 3. THE LEARNED DR OPPOSED TO THE SUBMISSION OF THE LEARNED AR AND ARGUED STATING THAT THE TRIBUNAL HAD ADJUDICATE D THE CASE ON MERITS CONSIDERING ALL THE FACTUAL ASPECTS AND HENC E THERE WAS NO MISTAKE APPARENT WHICH REQUIRES TO BE CORRECTED; TH EREFORE THE REQUEST OF THE LEARNED AR MAY NOT BE ENTERTAINED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIALS ON RECORD. ON RECOLLECTING THE ARGUMENTS OF THE LEARNED AR MET OUT BEFORE US ON THE EARLIER OCCASION (CONSTIT UTION OF THE BENCH BEING SAME), WE ARE IN AGREEMENT WITH THE SUBMISSIO N OF THE LEARNED AR. THE BENCH WITHOUT RECOLLECTING THE DECISION REN DERED IN THE OPEN COURT FOR HAVING ACCEDED TO THE REQUEST OF THE LD.A R HAD PASSED THE ORDER ON MERITS BY PLACING RELIANCE IN THE ORDER OF THE JURISDICTIONAL HIGH COURTS DECISION IN THE CASE NEESA LEISURE LTD . VS UNION OF INDIA REPORTED IN 338 ITR 460. WE ARE, THEREFORE, O F THE CONSIDERED VIEW THAT THE ASSESSEE WAS PREVENTED FROM ARGUING T HE CASE ON MERITS AT THE TIME OF HEARING ON THE EARLIER OCCASI ONS BEFORE US. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY RE CALL THE ORDER OF THE TRIBUNAL DATED 30 TH MARCH, 2012 FOR HEARING THE CASE AFRESH. THE REGISTRY IS DIRECTED TO POST THE CASES IN DUE COURS E AND INTIMATE BOTH THE PARTIES. MA NO.88 & 89/AHD/2012 (IN IT(S)A NO.63 AND 52/AHD/2005(BP- 1-4-1995 TO 26- 2-2002) RAJENDRA M. VYAS VS DCIT, CC 12, AHMEDABAD MANUBHAI P. VYAS (DEC.) L/H RAJENDRA M. VYAS VS DCI T, CC -12, AHMEDABAD 4 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23-07-2012. SD/- SD/- (G. C. GUPTA) VICE PRESIDENT (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA LAKSHMIKANT DEKA LAKSHMIKANT DEKA LAKSHMIKANT 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 D Y. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: 13-07-2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 16-07-12 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: