Shri Chandrasinh Ramsinh Parmar, U T OF D & NH v. The Income tax Officer,Ward-1,, Vapi

ITA 2988/AHD/2010 | 2004-2005
Pronouncement Date: 11-10-2013 | Result: Allowed

Appeal Details

RSA Number 298820514 RSA 2010
Assessee PAN AIYPP9167F
Bench Ahmedabad
Appeal Number ITA 2988/AHD/2010
Duration Of Justice 2 year(s) 11 month(s) 8 day(s)
Appellant Shri Chandrasinh Ramsinh Parmar, U T OF D & NH
Respondent The Income tax Officer,Ward-1,, Vapi
Appeal Type Income Tax Appeal
Pronouncement Date 11-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 11-10-2013
Date Of Final Hearing 08-10-2013
Next Hearing Date 08-10-2013
Assessment Year 2004-2005
Appeal Filed On 02-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SRI D.K TYAGI JUDICIAL MEMBER AND SHRI T.R.MEENA ACCOUNTANT MEMB ER SRI CHANDRASINH PAMSINH PARMAR PARMAR WADI SAYALI ROAD SILVASSA DADRA & NAGAR HAVELI PAN: AIYPP9167F (APPELLANT) VS THE INCOME-TAX OFFICER WARD-1 VAPI (RESPONDENT) THE INCOME-TAX OFFICER WARD-1 VAPI (APPELLANT) VS SRI CHANDRASINH PAMSINH PARMAR PARMAR WADI SAYALI ROAD SILVASSA DADRA & NAGAR HAVELI PAN: AIYPP9167F (RESPONDENT) REVENUE BY: SRI O.P. BATHEJA SR.D.R. ASSESSEE BY: SRI R.N. VEPARI A.R. DATE OF HEARING : 08-10-2013 DATE OF PRONOUNCEMENT : 11-10-20 13 / ORDER PER : D.K. TYAGI JUDICIAL MEMBER:- ITA NO. 2988 /AHD/2010 ASSESSMENT YEAR 2004-05 ITA NO. 3132/AHD/2010 ASSESSMENT YEAR 2004-05 I.T.A NOS.2988/AHD/2010 & 3132/AHD/2010 A.Y. 2004-05 PAGE NO SRI CHANDRASINH RAMSINH PARMAR VS. ITO 2 THESE ARE CROSS APPEALS AGAINST THE ORDER OF LD. C IT(A) VALSAD DATED 21-07-2010. 2. DURING THE APPELLATE PROCEEDINGS FOLLOWING ADDIT IONAL GROUND WAS TAKEN BY THE ASSESSEE. 1. REOPENING OF ASSESSMENT: REOPENING IS BAD IN LAW AND ORDER IS REQUIRED TO BE QUASHED BECAUSE (A) NO NEW MATERIAL HAD COME BEFORE THE ASSESSING OFFIC ER AS REOPENING WAS DONE ON THE BASIS OF NOTES ATTACHED W ITH RETURN OF INCOME. (B) NO INCOME HAD ESCAPED ASSESSMENT AS NEITHER U/S. 45 (3) NOR U/S. 45(2) TRANSFER HAD TAKEN PLACE RESULTING IN CAPITAL GAINS. (C) THE ASSESSING OFFICER HAS NOT PASSED SPEAKING ORDER DISPOSING OFF OBJECTIONS FILED AGAINST REOPENING. 3. SINCE THIS ADDITIONAL GROUND IS PURELY A LEGAL G ROUND GOING TO THE ROOT OF THE MATTER AND REQUIRES NO INVESTIGATION OF FACT THE SAME WAS ADMITTED FOR ADJUDICATION. WE FURTHER FIND THAT THE SAME GROUND WAS TAKEN BY THE ASSESSEE IN ASSESSMENT YEAR 2005-06 AND THE TRIBUNA L ADJUDICATING THIS GROUND HAD RESTORED THE MATTER BACK TO THE FILE OF AO. BOTH THE PARTIES THEREFORE AGREED THAT THE MATTER REQUIRES TO BE SEN T BACK TO THE FILE OF AO FOR FRESH ADJUDICATION IN THE LIGHT OF PROCEDURE LAID D OWN BY THE HONBLE APEX COURT IN THE CASE OF GKN DRIVESHAFTS LTD VS ITO 259 ITR 90 AND JURISDICTIONAL HIGH COURT DECISION IN THE CASE OF G ARDEN FINANCE LTD VS. CIT 268 ITR 48 AND MGM EXPORT VS. DCIT 23 DTR 356(GUJ). THIS ADDITIONAL GROUND IS ACCORDINGLY DISPOSED OFF I.T.A NOS.2988/AHD/2010 & 3132/AHD/2010 A.Y. 2004-05 PAGE NO SRI CHANDRASINH RAMSINH PARMAR VS. ITO 3 4. IN VIEW OF OUR DECISION IN RESPECT OF ADDITIONAL GROUND THE OTHER GROUNDS RAISED IN THE APPEALS OF ASSESSEE AND REVEN UE DO NOT REQUIRE ANY ADJUDICATION ON OUR PART AT THIS STAGE AND ARE THER EFORE TREATED AS INFRUCTUOUS. 5. IN THE RESULT BOTH THESE APPEALS FILED BY ASSES SEE AND REVENUE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 11/10/2013 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/ /