Shri Dharmshibhai Shamjibhai Dhamelia(HUF), Bhavnagar v. The Income tax Officer,Ward-2(3),, Bhavnagar

ITA 1697/AHD/2009 | 2004-2005
Pronouncement Date: 08-07-2011 | Result: Partly Allowed

Appeal Details

RSA Number 169720514 RSA 2009
Assessee PAN AABHD1818A
Bench Ahmedabad
Appeal Number ITA 1697/AHD/2009
Duration Of Justice 2 year(s) 1 month(s) 16 day(s)
Appellant Shri Dharmshibhai Shamjibhai Dhamelia(HUF), Bhavnagar
Respondent The Income tax Officer,Ward-2(3),, Bhavnagar
Appeal Type Income Tax Appeal
Pronouncement Date 08-07-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 08-07-2011
Date Of Final Hearing 30-06-2011
Next Hearing Date 30-06-2011
Assessment Year 2004-2005
Appeal Filed On 22-05-2009
Judgment Text
ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AH MEDABAD. (BEFORE SHRI T.K. SHARMA & SHRI A. K.GARODIA) I.T.A. NO.1697/AHD/2009 (ASSESSMENT YEAR 2001- 02) DHARAMSHIBHAI SHAMJIBHAI DHAMELIA (HUF) C/O. B.R. POPAT & CO. C.A. 44 SANIDHYA 5 TH FLOOR OPP. CAPITAL COMMERCIAL CENTER ASHRAM ROAD AHMEDABAD. (APPELLANT) VS. INCOME TAX OFFICER WARD 2(3) AAYAKAR BHAVAN JASHONATH BHAVNAGAR (RESPONDENT) PAN: AABHD 1818 A APPELLANT BY : SHRI B. R.POPAT. RESPONDENT BY : SHRI SAMIR TEKRIWAL SR. D.R. ( (( ( )/ )/)/ )/ ORDER PER: SHRI A.K. GARODIA A.M. THIS APPEAL IS AN ASSESSEES APPEAL DIRECTED AGAIN ST THE ORDER OF LD. CIT (A)-XX AHMEDABAD DATED 26-2-2009 FOR ASSESSMEN T YEAR 2004-05. 2. GROUND NO.1 OF THE APPEAL IS AS UNDER:- 1. THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XX AHMEDABAD HAS ERRED IN CONFIRMING THE ADDITION OF RS.5 00 000/- ORIGINALLY MADE BY THE AO BY TREATING THE UNACCOUNT ED CASH DEPOSITED IN THE BANK ACCOUNT AS THE UNDISCLOSED INCOME. ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 2 3 BRIEF FACTS REGARDING THIS ISSUE TILL THE ASSESSM ENT STAGE ARE NOTED BY THE LD. CIT (A) IN PARAGRAPH 4.1 OF HIS ORDER WHI CH IS BEING REPRODUCED BELOW:- 4.1. DURING THE COURSE OF ASSESSMENT PROCEEDINGS . THE AO HAD NOTICED THAT THE ASSESSEE HAD PRODUCED BANK PASSBOO K FROM WHICH IT WAS OBSERVED THAT THE ASSESSEE HAD DEPOSITED A SUM OF RS.5 00 000/-. THEREAFTER ON 16-3-2003 THE ASSESSEE HAD WITHDRAWN THE SAME AMOUNT BY ISSUING A CHEQUE TO SOMEONE. FURTHER ON VERIFICATION OF THE ASSESSEES CASH BOOK AND LEDGER THE SAID TRANS ACTION WAS FOUND AS ACCOUNTED FOR. THEREFORE THE AO ASKED THE ASSESSEE VIDE SHOW-CAUSE NOTICE TO EXPLAIN THE TRANSACTION AND TO FURNISH TH E SOURCE OF THE SAME BUT THE ASSESSEE DID NOT COMPLIED WITH THIS SHOW-CA USE NOTICE AND HENCE THE AO OBSERVED THAT THE ASSESSEE BY CREATIN G ANOTHER HEAD FOR CASH IN TERMS OF TIJORI IN BALANCE SHEET HAS TRI ED TO ESTABLISH TO USED MONEY LAUNDERING. FOR EXAMPLE IF ANY PERSON FOR A NY PURPOSE REQUIRES ACCOUNTED MONEY THE ASSESSEE WITHDRAWS MO NEY FROM TIJORI ACCOUNT DEBITS IN CASH BOOK BY SHOWING RECEIPT TH EREIN AND THEN HE DEPOSITS CASH IN ITS BANK ACCOUNT AND ISSUES CHEQUE TO ONE WHO ARE IN NEED OF SUCH MONEY. BY ADOPTING THIS TYPE OF METHOD OLOGY THE ASSESSEE HAS NOTHING TO DO EXCEPT TO TAKE MONEY IN CASH DEPOSIT THE SAME IN THE BANK ACCOUNT AND TO ISSUE CHEQUE THERE FROM AND THUS ESTABLISH THAT CASH DEPOSITED WITH THE BANK IS FROM AGRICULTURAL INCOME. THE AO ALSO OBSERVED THAT THE ASSESSEE HAS PRODUCED THE COPY OF BANK ACCOUNT/PASS BOOK OF BANK OF BARODA S HASTRINAGAR BRANCH BHAVNAGAR BEARING ACCOUNT NO. 015231. ON VE RIFICATION OF THE SAID ACCOUNT IT WAS NOTICED THAT THE ASSESSEE HAD DEPOSITED AN AMOUNT OF RS.5 00 000/- ON 13-8-2003.THEREAFTER ON 16-8-03 THE ASSESSEE HAS WITHDRAWN THE AMOUNT OF RS.5 00 000/- BY ISSUING CHEQUE NO. 149851.FURTHER ON VERIFICATION OF THE A SSESSEES CASH BOOK AND LEDGER THE SAID TRANSACTION IS NOT FOUND AS COUNTED FOR. IN THIS REGARD EVEN AFTER PROPER SHOW CAUSE THE ASSE SSEE HAS NOT PREFERRED ANY EXPLANATION IN THIS REGARD. SO AFTER GIVING THIS FINDING THE AO CAME TO THE CONCLUSION THAT THE AMOUNT OF RS .5 00 000/- DEPOSITED IN THE TIJORI ACCOUNT WAS NOTHING BUT T HE ASSESSEES INCOME FROM UNDISCLOSED SOURCE AND MADE AN ADDITION OF RS. 5 00 000/- ACCORDINGLY. ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 3 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT (A) BUT WITHOUT SUCCESS AND NOW THE ASSESSE E IS IN FURTHER APPEAL BEFORE US. 5. IT IS SUBMITTED BY THE LD. A.R OF THE ASSESSEE T HAT THE BALANCE SHEET OF THE ASSESSEE FOR THE YEAR ENDED ON 31-3-2004 IS AV AILABLE ON PAGE-37 OF THE PAPER BOOK AND ITS ENGLISH VERSION IS AVAILABLE ON PAGE-47 OF THE PAPER BOOK. IT IS SUBMITTED BY HIM THAT IN THE SAID BALAN CE SHEET THE ASSESSEE HAD SHOWN RS. 10 LAKHS IN TIJORI ACCOUNT AS ON 31-3-2 004. IT WAS HIS SUBMISSION THAT THE SOURCE OF MONEY DEPOSITED IN TH E BANK ON13-8-2003 IS THE TIJORI ACCOUNT ONLY BUT BECAUSE OF THE MISTAKE OF THE ACCOUNTANT OF THE ASSESSEE TRANSFER ENTRY FROM TIJORI ACCOUNT WAS OM ITTED IN THE PRESENT YEAR AND SAME WAS DONE IN THE SUBSEQUENT YEAR. IT IS ALS O SUBMITTED THAT THIS ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY THE TRIBUNA L DECISION RENDERED IN THE CASE OF ASHOKBHAI JADAVBHAI DHAMELIA (HUF) VS. ITO IN ITA NO.1696/AHD/2009 DATED 25-9-2009 A COPY OF WHICH I S AVAILABLE ON PAGE 25 TO 27 OF THE PAPER BOOK. HE DRAWN OUR ATTENTION TO PARAGRAPH 3 OF THE TRIBUNAL ORDER AND SUBMITTED THAT IT WAS HELD BY TH E TRIBUNAL IN THAT CASE THAT WHEN THE ASSESSEE IS DISCLOSING RECEIPT FROM S ALE PROCEEDS OF AGRICULTURAL PRODUCTS OF RS.5.33 LAKHS IT CANNOT B E ACCEPTED THAT THE SUM OF RS.2 LAKHS DEPOSITED BY THE ASSESSEE IN CASH OUT OF TIJORI ACCOUNT IS DEPOSITED OUT OF UNDISCLOSED INCOME. AT THIS JUNCTURE IT WAS POINTED OUT BY THE BENCH THAT THERE IS NO MENTION IN THAT CASE BY THE TRIBUN AL THAT THE ASSESSEE WAS SUBMITTING BALANCE SHEET FOR EVERY YEAR AND IN THE SAID BALANCE SHEET ASSESSEE HAS NOT REDUCED THE AMOUNT DEPOSITED IN BA NK FROM THE BALANCE APPEARING IN THE BALANCE SHEET AGAINST TIJORI ACCOU NT. IN REPLY THE LD. A.R. OF THE ASSESSEE HAD NOTHING TO SAY. IT WAS ALSO POI NTED OUT BY THE BENCH IN ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 4 THE SAME ORDER IT WAS HELD THAT SINCE KVP IS NOT A PPEARING IN THE ASSET ASIDE OF THE BALANCE SHEET IN THE EARLIER YEAR IT CANNOT BE CONCLUDED THAT THE ASSESSEE HAS MADE INVESTMENT UNDER KVP IN EARLIER Y EAR AND ON THIS BASIS THE ISSUE REGARDING THE INVESTMENT IN KVP WAS DECID ED AGAINST THE ASSESSEE. IT WAS POINTED BY THE BENCH THAT IN THE PRESENT CAS E ALSO SINCE DEPOSIT IN BANK AND THEREAFTER ADVANCING OF LOAN TO COPARCENER OF THE ASSESSEE HUF IS NOT APPEARING IN THE BALANCE SHEET OF THE ASSESSEE AS ON 31-3-2004 IT HAS TO BE ACCEPTED THAT THIS ISSUE IS COVERED AGAINST THE ASSESSEE BY THIS VERY TRIBUNAL DECISION. IN REPLY IT WAS SUBMITTED BY T HE AR OF THE ASSESSEE THAT SINCE THE SOURCE OF THE DEPOSIT IN THE BANK IS OUT OF TIJORI ACCOUNT NO ADDITION IS JUSTIFIED. AS AGAINST THIS LD. DR OF THE REVENUE SUPPORTED THE ORDER OF THE AUTHORITIES BELOW. HE ALSO DRAWN OUR ATTENTION TO PAGE-1 OF THE PAPER BOOK AND POINTED OUT THAT AT THE END OF THE A SSESSMENT YEAR 2003-04 THE ASSESSEE IS SHOWING BALANCE IN TIJORI ACCOUNT OF RS.6.50 LAKHS AND AT THE END OF THE YEAR IN THE PRESENT ACCOUNTING YEAR SUC H BALANCE IS SHOWN BY THE ASSESSEE AT RS. 10 LAKHS. IT IS HIS SUBMISSION THAT THE ASSESSEE IS INCREASING BALANCE IN TIJORI ACCOUNT BY RS.3.50 LAKHS AND THE ASSESSEE IS ONLY HAVING AGRICULTURAL INCOME OF RS.3.98 LAKHS AND THERE IS N O OTHER INCOME IN THE PRESENT YEAR EXCEPT RS.15 ONLY THEN HOW IT CAN BE A CCEPTED THAT THE AMOUNT OF DEPOSIT IN BANK OF RS.5 LAKHS IF OUT OF TIJORI A CCOUNT. 6. WE HAVE CONSIDERED RIVAL SUBMISSIONS PERUSED TH E MATERIAL AVAILABLE ON RECORD AND HAVE GONE THROUGH THE ORDERS OF THE A UTHORITIES BELOW. THE CONTENTION OF THE LD. A. R. OF THE ASSESSEE IS THIS THAT THE AMOUNT OF RS.5 LAKHS DEPOSITED IN CASH BY THE ASSESSEE IN THE BANK IN THE PRESENT YEAR IS OUT OF MONEY LYING IN TIJORI ACCOUNT BUT AS PER THE BAL ANCE SHEET AS ON 31-3-2004 APPEARING ON PAGES 3 AND 4 OF THE PAPER BOOK IT IS SEEN THAT THE ASSESSEE IS ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 5 SHOWING BALANCE IN TIJORI ACCOUNT AS ON 31-3-2004 A T RS. 10 LAKHS WHEREAS THE SAME WAS RS.6.50 LAKHS AS ON 31-3-2003 AS PER T HE DETAILS APPEARING ON PAGE-1 OF THE PAPER BOOK. IN THE PRESENT YEAR THE ASSESSEE IS SHOWING AGRICULTURAL INCOME AND ANOTHER INCOME OF RS.3.98 L AKHS AND INCREASING RS.3.50 LAKHS IN TIJORI ACCOUNT LEAVING A BALANCE O F ONLY RS.0.48 LAKHS WHICH WAS SHOWN BY THE ASSESSEE AS DRAWING TO THE EXTENT OF 0.48 LAKHS HENCE THE DEPOSIT OF RS.5 LAKHS IN BANK ACCOUNT OF THE ASSESS EE IS NOT OUT OF TIJORI ACCOUNT OR OUT OF AGRICULTURAL INCOME. WE ARE NOT R EQUIRED TO MAKE ANY COMMENT ABOUT THE BALANCE OF RS.10 LAKHS IN TIJORI ACCOUNT BECAUSE THE AMOUNT DEPOSITED IN BANK HAS NOT BEEN REDUCED FROM THE TIJORI ACCOUNT. SINCE THE AMOUNT OF RS.5 LAKHS WAS DEPOSITED IN BAN K AS ON 13-8-03 AND THEREAFTER GIVEN AS LOAN TO A COPARCENER IT CANNO T BE ACCEPTED AS EXPLAINED BECAUSE THE SAME IS NOT SHOWN IN THE BALANCE SHEET OF THE ASSESSEE AS ON 31- 3-2004. REGARDING THIS CONTENTION OF THE LD. A.R. O F THE ASSESSEE THAT THERE WAS A MISTAKE OF THE ACCOUNTANT IN NOT PASSING THE TRANSFER ENTRY BY REDUCING THE BALANCE OF TIJORI ACCOUNT AND INCREASING THE BA LANCE AMOUNT OF LOAN TO A COPARCENER WE ARE OF THE CONSIDERED OPINION THAT N O COGENT MATERIAL HAS BEEN PLACED ON RECORD IN SUPPORT OF THIS CONTENTION AND HENCE THIS CONTENTION IS LIABLE TO BE REJECTED AS AN AFTER THOUGHT. WE TH EREFORE DO NOT FIND ANY REASON TO INTERFERE IN THE ORDER OF THE LD. CIT (A) ON THIS ISSUE BECAUSE THE ASSESSEE HAS FAILED TO EXPLAIN THE SOURCE OF DEPOSI T OF CASH OF RS.5 LAKHS IN HIS BANK ACCOUNT. GROUND NO.1 OF THE ASSESSEE IS R EJECTED. REGARDING THE RELIANCE PLACED BY LD. A.R OF THE ASSESSEE ON THE TRIBUNAL DECISION CITED BY HIM WE FIND THAT IT IS OF NO HELP TO THE ASSESSEE IN THE PRESENT CASE BECAUSE THE FACTS ARE DIFFERENT. IN THAT CASE CASH DEPOSIT IN BANK WAS EXPLAINED OUT OF ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 6 AGRICULTURAL INCOME BUT IN THE PRESENT CASE AGRICU LTURAL INCOME AND OTHER INCOME STAND FULLY UTILIZED IN DRAWINGS AND INCREAS E IN TIJORI ACCOUNT. 7. GROUND NO. 2 OF THE ASSESSEES APPEAL IS AS UNDE R:- THE LD. CIT (A)-XX AHMEDABAD HAS ERRED IN CONFIR MING THE ADDITION OF RS.50 000/- ORIGINALLY MADE BY THE AO BY TREATING THE CASH TRANSFERRED FROM THE TIJORI ACCOUNT TO CASH BO OK AS CASH HAVING BEEN DEPOSITED OUT OF UNDISCLOSED SOURCES. 8. REGARDING THIS GROUND THE FACTS ARE NOTED BY TH E A.O. ON PAGE-8 OF THE ASSESSMENT ORDER. IT IS NOTED BY THE A.O. THAT DURING THIS YEAR THE ASSESSEE HAS CREDITED AN AMOUNT OF RS. 50 000/- ON 1-6-2003 IN CASH BOOK BY DEBITING THE SAME AMOUNT TO TIJORI ACCOUNT. THE A.O . HAS HELD THAT SINCE CONCEPT OF TIJORI ACCOUNT HAS NOT BEEN ACCEPTED AM OUNT OF CASH CREDITED IN CASH BOOK ON 1-6-2003 OF RS.50 000/- IS TREATED AS CASH DEPOSITED OUT OF UNDISCLOSED SOURCE. ON THIS ISSUE ALSO THE ASSESS EE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT (A) BUT WITHOUT SUCCESS A ND NOW THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 9. IT IS SUBMITTED BY THE LD. A.R. OF THE ASSESSEE THAT THIS AMOUNT OF TRANSFER FROM TIJORI ACCOUNT HAS DULY BEEN DISCLOSE D IN THE BOOKS OF THE ASSESSEE AND IN VIEW OF THIS FACT THAT THE ASSESSEE WAS HAVING SUFFICIENT AMOUNT OF AGRICULTURAL INCOME IN THE PRESENT YEAR A ND IN THE EARLIER YEARS IT CANNOT BE HELD THAT SMALL AMOUNT OF RS.50 000/- IS OUT OF UNDISCLOSED SOURCE. 10. LD. D.R. OF THE REVENUE SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 7 11. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT IN THE PRESENT YEAR ALSO THE ASSESSEE IS HAVING AGRICULTURAL INCOME OF RS.3.97 LAKHS AND IN THE PRE CEDING YEAR SUCH INCOME WAS OF RS.1.41 LAKHS. AS ON 31-3-2003 THE ASSESSEE WAS HAVING CASH IN HAND OF RS. 28 885/- AND IN TIJORI ACCOUNT RS.6.50 LAKHS. AT THE END OF THE PRESENT YEAR THE ASSESSEE IS SHOWING CASH IN TIJOR I ACCOUNT OF RS.10 LAKHS WHICH WAS INCREASED BY RS.3.50 LAKHS AND THE SAME W AS ACCEPTED BY THE A.O. BECAUSE NO ADDITION WAS MADE BY HIM ON THIS AC COUNT. HAVING DONE SO IT WAS NOT JUSTIFIED ON THE PART OF THE A.O. TO HOL D THAT THIS AMOUNT OF RS.50 000/- INTRODUCED IN THE CASH BOOK OUT OF TIJO RI ACCOUNT IS FROM UNDISCLOSED SOURCE. WE THEREFORE DELETE THIS ADDIT ION. SO THE GROUND NO.2 OF THE ASSESSEE IS ALLOWED. 12. GROUND NO.3 OF THE ASSESSEES APPEAL IS AS UNDE R:- 3. THE LD. CIT (A)-XX AHMEDABAD HAS ERRED IN CONF IRMING THE ADDITION OF RS.52 000/- BASED ON ESTIMATION OF HOUS EHOLD EXPENDITURE. 13. REGARDING THIS ISSUE IT IS NOTED BY THE A.O. T HAT THE ASSESSEE HAS SHOWN HOUSEHOLD EXPENSES OF RS. 48 000/- WHEREAS TH E ASSESSEE IS HAVING TWO LUXURIOUS MOTOR CARS AND ENJOYS ALL AMENITIES/F ACILITIES LIKE A.C. FREEZE COLOUR T.V. ETC. AND HENCE HOUSEHOLD EXPEN SES OF THE ASSESSEE IS ESTIMATED BY HIM AT RS.1 LAKH AND ON THIS BASIS HE MADE ADDITION OF RS.52 000/- ON ACCOUNT OF LOW HOUSEHOLD EXPENSES. T HE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT (A) ON THIS ISS UE ALSO BUT WITHOUT SUCCESS. THE LD. A.R. OF THE ASSESSEE SUBMITTED BE FORE LD. CIT(A) THAT COPY OF CAPITAL ACCOUNT OF ALL THE MEMBERS OF THE H UF ARE BEING SUBMITTED BEFORE THE LD. CIT(A) AND IF THEIR HOUSEHOLD WITHDR AWAL IS CONSIDERED THE ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 8 TOTAL WITHDRAWAL COMES TO RS.2 17 000/- WHICH IS MO RE THAN RS.1 LAKH AS ESTIMATED BY THE A.O. AND HENCE THIS ADDITION MADE BY THE A.O. SHOULD BE DELETED. 14. THE LD. C.IT (A) WAS NOT SATISFIED AND HE CONFI RMED THE ADDITION MADE BY THE A.O. NOW THE ASSESSEE IS IN FURTHER A PPEAL BEFORE US. BEFORE US THE LD. A.R. OF THE ASSESSEE REITERATED THE SAM E CONTENTIONS WHICH WERE RAISED BEFORE THE CIT (A) BUT THE COPY OF CAPITAL A CCOUNT OF THE MEMBERS OF THE HUF ARE NOT SUBMITTED IN THE PAPER BOOK SUBMITT ED BEFORE US. THIS WAS POINTED OUT. IT WAS SUBMITTED THAT THE MATTER MAY B E RESTORED BACK TO THE FILE OF THE A.O. FOR FRESH DECISION AND NECESSARY OPPORT UNITY BE GIVEN TO THE ASSESSEE. THE LD. D.R. OF THE REVENUE SUPPORTED OR DERS OF THE AUTHORITIES BELOW. 15. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT IN PARAGRAPH 6.2 OF HIS ORDER IT IS NOTED BY THE LD. CIT (A) THAT IT WAS CLAIMED BY THE ASSESSEE BEFORE HIM THAT AFTER CONSIDERING THE DRAWINGS OF THE MEMBERS OF THE ASSESSEE HUF IN THEI R INDIVIDUAL BALANCE SHEETS TOTAL WITHDRAWAL FOR HOUSEHOLD COMES TO RS. 2.17 LAKHS BUT WHILE DECIDING THIS ISSUE THIS ASPECT WAS NOT AT ALL CON SIDERED BY THE LD. CIT (A). THE ASSESSEE HAS NOT FURNISHED THE COPY OF INDIVIDU AL BALANCE SHEETS OF THE MEMBERS OF THE HUF BEFORE US AND HENCE WE FEEL THA T IN THE INTEREST OF JUSTICE THIS MATTER SHOULD GO BACK TO THE FILE OF THE A.O. ACCORDINGLY WE SET ASIDE THE ORDER OF LD. CIT (A) ON THIS ISSUE AN D DIRECT THE A.O. TO GIVE FRESH DECISION. THE ASSESSEE SHOULD FURNISH INDIVI DUAL BALANCE SHEET OF ALL THE MEMBERS OF THE HUF ALONG WITH THEIR COPY OF CAP ITAL ACCOUNT AND IF HOUSEHOLD WITHDRAWAL OF THE ASSESSEE HUF AND OF THE MEMBERS OF THE ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 9 ASSESSEE HUF IN THEIR INDIVIDUAL CAPACITY IS MORE T HAN RS.1 LAKH NO SUCH ADDITION SHOULD BE MADE BY THE A.O. WITH THESE OBSE RVATIONS THE A.O. IS DIRECTED TO PASS FRESH ORDER AS PER LAW AND IN THE LIGHT OF THE ABOVE DISCUSSION. 16. GROUND NO.3 OF THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 17. IN THE RESULT ASSESSEES APPEAL STANDS PARTLY ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN OPEN COURT ON 08 - 07 - 2 011. SD./- SD./- (T. K. SHARMA) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. DATED: 08 - 07 - 2011. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-XX AHMEDABAD. 4. THE CIT CONCERNED. 5. THE DR. ITAT AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT AHMEDABAD. ITA NO.1697AHD/ 2009 . ASS ESSMENT YEAR 2004- 05 10 1.DATE OF DICTATION 39 - 06 -2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 4 /07 / 2011 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S - -2011. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT - -2011 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2011. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..