Shri Pravin Naranbhai Patel, Ahmedabad v. The Dy.CIT.,Circle-14,, Ahmedabad

CO 259/AHD/2010 | 2007-2008
Pronouncement Date: 31-07-2013 | Result: Allowed

Appeal Details

RSA Number 25920523 RSA 2010
Assessee PAN AGAOO2018H
Bench Ahmedabad
Appeal Number CO 259/AHD/2010
Duration Of Justice 2 year(s) 11 month(s) 17 day(s)
Appellant Shri Pravin Naranbhai Patel, Ahmedabad
Respondent The Dy.CIT.,Circle-14,, Ahmedabad
Appeal Type Cross Objection
Pronouncement Date 31-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 31-07-2013
Date Of Final Hearing 12-07-2013
Next Hearing Date 12-07-2013
Assessment Year 2007-2008
Appeal Filed On 13-08-2010
Judgment Text
CO. NO 259 /AHD/2010 . A.Y. 2007 - 08 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI A.M.) CO. NO. 259 /AHD/2010 (ASSESSMENT YEAR: 2007-08) SHRI PRAVIN NARANBHAI PATEL 22 SILVER HOME NR. SCIENCE CITY WATER TANK GALI SOLA AHMEDABAD (APPELLANT) VS. THE D.C.I.T CIRCLE-14 AHMEDABAD (RESPONDENT) PAN: AGAOO2018H APPELLANT BY : SHRI O.P. BATHEJA SR. D.R. RESPONDENT BY : SHRI S.N. DIVATIA A.R. ( )/ ORDER DATE OF HEARING : 12-07-201 3 DATE OF PRONOUNCEMENT : 31 -07-2013 PER SHRI ANIL CHATURVEDI A.M. 1. THIS C.O. IS FILED BY THE ASSESSEE AGAINST THE ORDE R OF CIT(A)-XXI AHMEDABAD DATED 20.05.2010 FOR ASSESSMENT YEAR 2007 -08. 2. THE GROUNDS RAISED BY ASSESSEE IN CO READS AS UNDER :- 1.1 THE LD. CIT(A) HAS ERRED IN LAW AND OR ON FACTS IN UPHOLDING THAT THE ADDITION OF RS. 60 000/- AS UNEXPLAINED INCOME OUT OF THE ADDITION OF RS. 1 20 000/- MADE BY ASSESSING OFFICER. 2. THAT IN THE FACTS AND CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) OUGHT NOT TO HAVE UPHELD THE ADDITION OF RS. 60.000/-. CO. NO 259 /AHD/2010 . A.Y. 2007 - 08 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. THE ISSUES IN THE APPEAL OF THE REVENUE FOR A.Y. 2007-08 IN ITA NO. 2408/AHD/2010 V IDE ORDER DATED 26.07.2013 HAS ALREADY BEEN RESTORED TO THE FILE OF ASSESSING OFFICER FOR FRESH ADJUDICATION AND THEREFORE WE ARE OF THE VIEW THAT THE ISSUES IN THE PRESENT CO OF THE ASSESSEE MAY ALSO BE RESTORED TO THE FILE OF AO. THUS THE CO OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. 4. IN THE RESULT THE CO OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 31- 07 -2013. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH 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