The ITO, Ward-3(3)(9), Ahmedabad V. Shri Pravin H. Patel, Ahmedabad

MA 9/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4180 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 09-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: P B SHAH
• Keywords: Validity of assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHM EDABAD , (BEFORE SHRI ANIL CHATURVEDI, A.M. & SHRI KUL BHARA T, J.M.) ( , !' # , $% ) M.A. NOS. 9/AHD/2015 (IN ITA NO. 2034/AHD/2011) (ASSESSMENT YEAR: 2003-04) THE INCOME-TAX OFFICER, WARD-3(3)(9), AHMEDABAD VS. SHRI PRAVIN H. PATEL 20, GHANSHYAM NAGAR, VIRATNAGAR ROAD, ODHAV, AHMEDABD PAN: AFXPP6325F (APPELLANT) (RESPONDENT) REVENUE BY : SHRI DINESH SINGH, SR. D.R. ASSESSEE BY : SHRI P. B. SHAH, A.R. DATE OF HEARING : 01-04-20 16 DATE OF PRONOUNCEMENT : 06-04-2016 ( )/ ORDER PER ANIL CHATURVEDI, ACCOUNTANT MEMBER THROUGH THIS M.A., THE REVENUE WANTS US TO RECALL T HE ORDER PASSED IN ITA NO. 2034/AHD/2011, ORDER DATED 11.05.2012. 2. BEFORE US, LD. D.R. SUBMITTED THAT AGAINST THE O RDER OF LD. CIT(A) DATED 30.06.2011 (IN APPEAL NO. CIT(A) III/148/ACIT/CC-2 (3)/10-11), REVENUE HAD M.A. NO.9/AHD/2015 . A.Y. 2003- 04 (ITO VS. SHRI PRAVIN H. PATEL) 2 FILED THE APPEAL BEARING NO. ITA NO.2034/AHD/2011 A ND ASSESSEE HAD ALSO FILED APPEAL IN ITA NO.2066/AHD/2011. BEFORE TRIBUNAL, A SSESSEE HAD RAISED AN ADDITIONAL GROUND WHEREBY ASSESSEE HAD CHALLENGED T HE VALIDITY OF ASSESSMENT PROCEEDINGS AND CONSEQUENT ORDER PASSED U/S.143(3) OF THE ACT R.W.S. 147 OF THE ACT BY SUBMITTING THAT THE ORDER WAS BARRED BY LIMI TATION U/S.153A OF THE ACT. HONBLE ITAT VIDE COMMON ORDER DATED 11.05.2012 RE STORED THE APPEAL OF ASSESSEE IN ITA NO. 2066/AHD/2011 TO THE FILE OF LD . CIT(A) WITH DIRECTION TO ADJUDICATE THE ISSUE OF ADDITIONAL GROUND RAISED BY THE ASSESSEE AND THE REVENUES APPEAL IN ITA NO.2034/AHD/2011 WAS DISPOSED BY STAT ING THE SAME DID NOT SURVIVE FOR ADJUDICATION. HE SUBMITTED THAT SUBSEQ UENTLY ASSESSEE PREFERRED M. A. BEFORE THE TRIBUNAL WHEREBY IT WAS PRAYED THAT T HE ORDER PASSED BY TRIBUNAL IN ITA NO.2066/AHD/2011 BE RECALLED AS THE TRIBUNAL DI D NOT ADJUDICATE THE ISSUES ON MERITS. IN RESPONSE TO ASSESSEES M.A. NO.139/A HD/2012, HONBLE ITAT VIDE ORDER DATED 19.10.2012 RECALLED THE ORDER IN ITA NO .2066/AHD/2011, DATED 11.05.2012. LD. D.R. THEREFORE SUBMITTED THAT SINC E THE ORDER OF TRIBUNAL IN ASSESSEES APPEAL HAS BEEN RECALLED THE REVENUES A PPEAL IN ITA NO.2034/AHD/2011 BE ALSO BE REVIVED AND RESTORED FO R ADJUDICATION. LD. A.R. DID NOT SERIOUSLY OBJECT TO THE SUBMISSIONS MADE BY LD. D.R. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT IN THE FIRST ROUND BEFORE ITAT, SINCE THE ASESSEES APPEAL WAS RESTORED TO LD. CIT(A) IT WAS HELD THAT THE APPEAL OF REVENUE DID NOT SURVIVE FOR ADJUDICATION AT THAT STAGE AND WAS THEREFORE NOT DE CIDED. SUBSEQUENTLY, SINCE THE ASSESSEES APPEAL WAS RECALLED (THOUGH DISMISSED BY THE CO-ORDINATE BENCH VIDE ORDER DATED 30.04.2013) AND SINCE THE REVENUES APP EAL WAS NOT DECIDED IN THE FIRST ROUND, WE ARE OF THE VIEW THAT THE APPEAL OF REVENUE NEEDS TO BE RECALLED AND RESTORED FOR ADJUDICATION. WE, THEREFORE, RECALL T HE REVENUES APPEAL IN ITA M.A. NO.9/AHD/2015 . A.Y. 2003- 04 (ITO VS. SHRI PRAVIN H. PATEL) 3 NO.2034/AHD/2011 AND DIRECT THE REGISTRY TO FIX IT IN DUE COURSE. THUS, THIS M. A. OF REVENUE IS ALLOWED. 4. IN THE RESULT, THE M.A. FILED BY REVENUE IS ALL OWED . ORDER PRONOUNCED IN OPEN COURT ON 06/04/2016 SD/- SD/- (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 06/04/2016 TRUE COPY S K SINHA COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD