The ITO, Ward-6(2),, Ahmedabad v. Shri Manibhai Trikamdas Patel, Ahmedabad

ITA 232/AHD/2013 | 2009-2010
Pronouncement Date: 31-10-2013 | Result: Allowed

Appeal Details

RSA Number 23220514 RSA 2013
Assessee PAN AFWPP2248E
Bench Ahmedabad
Appeal Number ITA 232/AHD/2013
Duration Of Justice 9 month(s) 7 day(s)
Appellant The ITO, Ward-6(2),, Ahmedabad
Respondent Shri Manibhai Trikamdas Patel, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 31-10-2013
Appeal Filed By Department
Order Result Allowed
Bench Allotted B
Tribunal Order Date 31-10-2013
Date Of Final Hearing 24-10-2013
Next Hearing Date 24-10-2013
Assessment Year 2009-2010
Appeal Filed On 24-01-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI ACCOUNTAN T MEMBER THE ITO WARD-6(2) AHMEDABAD (APPELLANT) VS SRI MANIBHAI TRIKAMDAS PATEL 5 NILAM PARK NR. SUBHASH CHOWK MEMNAGAR AHMEDABAD PAN: AFWPP2248E (RESPONDENT) THE ITO WARD-6(2) AHMEDABAD (APPELLANT) VS ALPESH MANILAL PATEL 5 NILAM PARK NR. SUBHASH CHOWK MEMNAGAR AHMEDABAD PAN: AGLPP5924F (RESPONDENT) ITA NO. 232/AHD/2013 ASSESSMENT YEAR 2009-10 ITA NO.233 /AHD/2013 ASSESSMENT YEAR 2009-10 ITA NO. 234/AHD/2013 ASSESSMENT YEAR 2009-10 I.T.A NOS.232 233 234 & 235/AHD/2013 A.Y. 2009 -10 PAGE NO ITO VS. SRI MANIBHAI TRIKAMDAS PATEL AND OTHERS 2 THE ITO WARD-6(2) AHMEDABAD (APPELLANT) VS SMT. DHARMISTHABEN MANILAL PATEL 5 NILAM PARK NR. SUBHASH CHOWK MEMNAGAR AHMEDABAD PAN: AZPPP0977K (RESPONDENT) THE ITO WARD-6(2) AHMEDABAD (APPELLANT) VS SRI ASHOKBHAI MANILAL PATEL 5 NILAM PARK NR. SUBHASH CHOWK MEMNAGAR AHMEDABAD PAN: AGYPP8439J (RESPONDENT) REVENUE BY: SRI P.L. KUREEL SR.D.R. ASSESSEE BY: SRI S.N. DIVETIA A.R. DATE OF HEARING : 24-10-2013 DATE OF PRONOUNCEMENT : 31-10-20 13 / ORDER PER : D.K. TYAGI JUDICIAL MEMBER:- ITA NO. 235/AHD/2013 ASSESSMENT YEAR 2009-10 I.T.A NOS.232 233 234 & 235/AHD/2013 A.Y. 2009 -10 PAGE NO ITO VS. SRI MANIBHAI TRIKAMDAS PATEL AND OTHERS 3 THESE ARE REVENUES APPEALS AGAINST THE ORDER OF L D. CIT(A)-XI AHMEDABAD DATED 12-11-2012. 2. ALL THESE APPEALS FILED BY REVENUE ARE ON IDENTI CAL FACTS THEREFORE THEY ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER B Y TREATING THE CASE OF SRI ALPESH MANILAL PATEL IN ITA NO. 233/AHD/2013 AS THE LEAD CASE IN WHICH REVENUE HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- I) THE LD. CIT(A) HAS ERRED IN LAW AND ON F ACTS IN DELETING THE ADDITION MADE BY THE A.O. ON ACCOUNT OF DISALLOWANC E OF DEDUCTION CLAIMED U/S 54B OF THE ACT THEREBY ACCEPTING THE AS SESSEE'S CONTENTION THAT THE LAND SOLD WAS AN AGRICULTURAL LAND. II) THE LD CIT(A) HAS ERRED IN LAW AND ON FAC TS IN ADMITTING ADDITIONAL EVIDENCE IN THE FORM OF TALATI'S CERTIFI CATE IN CONTRAVENTION OF THE PROVISIONS OF RULE 46A WITHOUT AFFORDING THE A.O AN OPPORTUNITY TO CROSS VERIFY THE SAME. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE FIND THAT LD. CIT(A) WHILE GIVING RELIEF TO THE ASSESSEE HAS ADMITTED ADDITIONAL EVIDENCE IN THE FORM OF TALATI CERTIFICATE ON WHICH AOS COMMENTS WERE ALSO NOT ADMITTEDLY OBTAINED WHICH HAS RESULTED IN THE CONTRAVENTION OF THE PROVISIONS OF RULE 46A OF THE INCOME TAX RULES BY T HE LD. CIT(A). WE THEREFORE DEEM IT PROPER TO SET ASIDE THE ORDER PAS SED BY LD. CIT(A) AND HE IS DIRECTED TO PASS A FRESH ORDER AFTER GETTING VER IFIED THE TALATI CERTIFICATE SUBMITTED BY ASSESSEES AS ADDITIONAL EVIDENCE BEFOR E HIM BY AO. WE HOLD ACCORDINGLY. I.T.A NOS.232 233 234 & 235/AHD/2013 A.Y. 2009 -10 PAGE NO ITO VS. SRI MANIBHAI TRIKAMDAS PATEL AND OTHERS 4 5. IN THE RESULT ALL THE APPEALS FILED BY THE REVE NUE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 31/10/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER/ /