ACIT, Bangalore v. Shri. R. Shankarappa, Bangalore

ITA 1008/BANG/2009 | 2004-2005
Pronouncement Date: 01-04-2010 | Result: Dismissed

Appeal Details

RSA Number 100821114 RSA 2009
Bench Bangalore
Appeal Number ITA 1008/BANG/2009
Duration Of Justice 4 month(s) 28 day(s)
Appellant ACIT, Bangalore
Respondent Shri. R. Shankarappa, Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 01-04-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 01-04-2010
Assessment Year 2004-2005
Appeal Filed On 03-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH BANGALORE BEFORE DR. O.K.NARAYANAN VICE PRESIDENT AND SHRI SHAILENDRA KUMAR YADAV JM ITA NO.1008(BNG.)/2009 (ASSESSMENT YEAR : 2004-05) THE ASST. COMMISSIONER OF INCOME-TAX RANGE-12(1) BANGALORE APPELLANT VS SHRI R. SHANKARAPPA NO.31 KENCHENAHALLI RAJESHWARI NAGAR BANGALORE R ESPONDENT REVENUE BY : SMT. JACINTA ZIMIK VASHAI ADDL.CIT ASSESSEE BY : NONE O R D E R PER SHAILENDRA KUMAR YADAV JM : THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) WHEREIN THE DELETION OF ADDITION OF RS. 8.00 LACS HAS BEEN UPHELD. 2. THE ASSESSING OFFICER MADE AN ADDITION OF RS.8 .00 LACS WITH REGARDS TO ADVANCE OF RS.8.00 LACS. IN APPEAL THE CIT(A) DELETED THE SAME AFTER ACCEPTING THE CONFIRMATION LETTER FILED . THE SAME HAS BEEN OPPOSED BY THE REVENUE. THE LEARNED DR CONTENDED T HAT THE CIT(A) HAD ERRED IN RELYING ON THE CONFIRMATION LETTER FIL ED WITHOUT CAUSING FURTHER ENQUIRIES TO BE MADE BY THE ASSESSING OFFIC ER OR OTHERWISE. ITA NO.1008(B)/09 2 2. WE FIND THAT THE CIT(A) HAD TAKEN A DECISION ON THE BASIS OF REMAND REPORT FILED ON BEHALF OF THE ASSESSING OFFI CER. SO WE ARE NOT INCLINED TO INTERFERE WITH THE FINDING OF CIT(A). THE ASSESSING OFFICER THOUGH HAD OPTION TO RAISE THE OBJECTION IN THE RE MAND REPORT AS RAISED BY THE REVENUE IN APPEAL BEFORE US BUT THE SAME HAS NOT BEEN DONE AT THE RELEVANT POINT OF TIME WHICH IS NOT JUS TIFIED. UNDER THE FACTS AND CIRCUMSTANCES THE CIT(A) WAS JUSTIFIED I N DELETING THE ADDITION AFTER GOING THROUGH THE SUBMISSION ON BEHA LF OF THE ASSESSEE AND THE REMAND REPORT BY THE ASSESSING OFFICER WHI CH NEEDS NO INTERFERENCE FROM OUR SIDE. 3. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE 1 ST APRIL 2010. (DR. O.K.NARAYANAN) (SHAILENDRA KUMAR YADAV) VICE PRESIDENT JUDICIAL MEMBER PLACE: BANGALORE DATED: 01-04-2010 AM* COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3. CIT(A) 4. CIT 5. DR 6. GF(BLORE) 7. GF(DELHI) BY ORDER AR ITAT BANGALORE