Shri Vipulbhai Bhagwanjibhai Baldev,, RAJKOT-GUJARAT v. The Income Tax Officer, Ward-1(3),, RAJKOT-GUJARAT

ITA 180/RJT/2015 | 2009-2010
Pronouncement Date: 17-10-2016 | Result: Allowed

Appeal Details

RSA Number 18024914 RSA 2015
Assessee PAN AIRPB6356M
Bench Rajkot
Appeal Number ITA 180/RJT/2015
Duration Of Justice 1 year(s) 5 month(s) 10 day(s)
Appellant Shri Vipulbhai Bhagwanjibhai Baldev,, RAJKOT-GUJARAT
Respondent The Income Tax Officer, Ward-1(3),, RAJKOT-GUJARAT
Appeal Type Income Tax Appeal
Pronouncement Date 17-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 17-10-2016
Assessment Year 2009-2010
Appeal Filed On 07-05-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] BEFORE SHRI S. S. GODARA JUDICIAL MEMBER AND SHRI AMARJIT SINGH ACCOUNTANT MEMBER. ITA NOS. 230 & 180/RJT/2015 (ASSESSMENT YEARS: 2008-09 & 2009-10) VIPULBHAI BHAGWANJIBHAI BALDEV 26 & 27 CORNER PRAHLAD PLOT RAJKOT AP PELLANT VS. INCOME-TAX OFFICER WARD 1(3) RAJKOT RESPONDE NT PAN: AIRPB6356M / BY ASSESSEE : SHRI RANJIT LALCHANDANI A.R. /BY REVENUE : SHRI ARVIND N. SONTAKKE SR.D.R. /DATE OF HEARING : 06.10.2016 /DATE OF PRONOUNCEMENT :17 .10.2016 ORDER PER S. S. GODARA JUDICIAL MEMBER THESE TWO ASSESSEES APPEALS FOR ASSESSMENT YEARS 20 08-09 & 2009-10 ARISE FROM SEPARATE ORDERS OF THE CIT(A)-1 RAJKOT ; BOTH DATED 14.10.2014 IN CASES NOS. CIT(A)-I/RJT/0076/13-14 & CIT(A)-I/RJT/0 077/13-14; RESPECTIVELY IN PROCEEDINGS UNDER SECTION 144 R.W. S. 147 OF THE INCOME TAX ACT 1961; IN SHORT THE ACT. ITA NOS.180 & 230/RJT/2015 (VIPULBHAI B. BALDEV VS. ITO) A.Y. 2009-10 & 2008-09 - 2 - 2. LD. COUNSEL REPRESENTING ASSESSEE FIRST OF ALL INVITES OUR ATTENTION TO THE FACT THAT BOTH THESE APPEALS SUFFER FROM IDENTICAL DELAY OF 137 DAYS. THIS ASSESSEE HAS ALSO FILED A COMBINED CONDONATION PETI TION/AFFIDAVIT DATED 27.05.2015 STATING THEREIN THAT VARIOUS UNAVOIDABLE CIRCUMSTANCES COUPLED WITH MEDICAL PROBLEMS FORM REASON FOR THE IMPUGNED DELAY IN FILING OF THE INSTANT APPEAL. THE REVENUE IS FAIR ENOUGH IN NOT DISPUTING THESE SOLEMN AVERMENTS. WE THUS CONDONE THE IMPUGNED DELAY IN F ILING OF BOTH APPEALS. THE SAME ARE TAKEN UP FOR ADJUDICATION ON MERITS. 3. THE ASSESSEES IDENTICAL PLEADINGS CHALLENGE THE LOWER APPELLATE EX PARTE ORDERS CONFIRMING ASSESSING OFFICERS ACTION IN EX PARTE RE-ASSESSMENTS FRAMED ON 19.03.2013 RESULTING INTO VARIOUS DISALLO WANCES / ADDITIONS OF UNEXPLAINED CASH DEPOSITS UNEXPLAINED CHEQUE DEPOS ITS UNDISCLOSED BANK INTEREST INCOME UNDISCLOSED PROFIT ON SHARE TRANSA CTIONS ESTIMATED PROFITS OF SHARE TRANSACTIONS UNEXPLAINED INVESTMENT AND HOUS EHOLD EXPENSES AMOUNTING TO RS.26.50LACS RS.5 26 104/- RS.132/- RS.378197/- RS.1LAC RS.4 84 375/- AND RS.1LAC; RESPECTIVELY. LATTER AS SESSMENT YEAR INVOLVES CORRESPONDING FIGURES OF RS.14LACS RS.5 29 466/- RS.197/- RS.1 38 277/- RS.1LAC RS.1 39 180/- & RS.1LAC; RESPECTIVELY. 4. A COMBINED PERUSAL OF THE INSTANT CASE FILE REV EALS THAT THE ASSESSING OFFICER AT PAGES 2-3 OF HIS BOTH RE-ASSESSMENT ORDE R TAKES NOTE OF ASSESSEES CONTINUOUS INACTION AND NON COOPERATION IN THE SAID PROCEEDINGS. THE ASSESSEE APPEARS TO HAVE CONTINUED THE VEY LINE OF ACTION IN THE LOWER APPELLANT PROCEEDINGS AS WELL. WE FIND THE CIT(A) TO HAVE PREPARED SEPARATE TABULATION CHART OF VARIOUS HEARINGS RESULTING IN T HE IMPUGNED EX PARTE LOWER APPELLATE ORDERS. ONE THING WE FURTHER NOTICE IS T HAT THERE IS NO MENTION IN THE CIT(A)S ORDER AS TO HOW THE ASSESSEE WERE SERV ED FOR ATTENDING THE LOWER APPELLATE PROCEEDINGS. THESE ORDERS FURTHER STATE THAT THE ASSESSEE HAD FILED ITA NOS.180 & 230/RJT/2015 (VIPULBHAI B. BALDEV VS. ITO) A.Y. 2009-10 & 2008-09 - 3 - ADJOURNMENTS ON 17.07.2014 15.09.2014 & 22.09.2014 BEFORE THE CIT(A). WE ARE HOWEVER OF THE VIEW THAT THERE IS NO EVIDENC E ON RECORD ABOUT ASSESSEES SERVICE FOR HEARING ON THE LAST DATE OF THE LOWER APPELLATE ORDER DATED 10.10.2014. BE THAT AS IT MAY WE FEEL IT AP PROPRIATE IN LARGER CAUSE OF JUSTICE THAT THE ASSESSEE/APPELLANT DESERVES ONE MO RE INNINGS BEFORE THE LD.CIT(A) FOR ADJUDICATION OF HIS INSTANT APPEALS O N MERITS. WE FURTHER MAKE IT CLEAR THAT THE LD. CIT(A) SHALL KEEP IN MIND THE ASSESSEES CONTINUOUS NON COOPERATION THROUGH OUT TO ENSURE THAT BOTH THE LOW ER APPEALS ARE DECIDED AS EXPEDITIOUSLY AS POSSIBLE. WE THEREFORE DIRECT THE LD. CIT(A) TO RE-ADJUDICATE ASSESSEES APPEALS AFTER AFFORDING ADEQUATE OPPORTU NITY OF HEARING AS PER LAW. THE ASSESSEE SHALL BE AT LIBERTY TO FILE ALL NECESS ARY EVIDENCE IN SUPPORT OF HIS CLAIMS; IF ANY WHICH SHALL BE CONSIDERED IN ACCORDA NCE WITH LAW. 5. THESE TWO APPEALS ARE ALLOWED FOR STATISTICAL PU RPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 17 TH DAY OF OCTOBER 2016.] SD/- SD/- (AMARJIT SINGH) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/10/2016 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 RAJKOT