Shree Alok Jadhav, Dewas v. The ITO, Dewas

ITA 318/IND/2013 | 2008-2009
Pronouncement Date: 29-10-2013 | Result: Allowed

Appeal Details

RSA Number 31822714 RSA 2013
Assessee PAN AIGPJ7192L
Bench Indore
Appeal Number ITA 318/IND/2013
Duration Of Justice 5 month(s) 12 day(s)
Appellant Shree Alok Jadhav, Dewas
Respondent The ITO, Dewas
Appeal Type Income Tax Appeal
Pronouncement Date 29-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 29-10-2013
Assessment Year 2008-2009
Appeal Filed On 17-05-2013
Judgment Text
1 INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI R.C. SHARMA ACCOUNTANT MEMBER ITA NO. 318/IND/2013 A.Y.2008-09 SHREE ALOK JADHAV DEWAS PAN AIGPJ7192L :: APPELLANT VS INCOME TAX OFFICER DEWAS :: RESPONDENT ASSESSEE BY SHRI ASHISH GOYAL REVENUE BY SHRI BHIMKUNVAR DATE OF HEARING 29.10.2013 DATE OF PRONOUNCEMENT 29.10.2013 O R D E R PER JOGINDER SINGH JUDICIAL MEMBER THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER D ATED 12.2.2013 OF THE LEARNED FIRST APPELLATE AUTHORITY UJJAIN ON THE GROUND THAT THE LEARNED CIT(A) ERRED IN SUSTAINING THE ADDITION OF 2 RS. 7 17 852/- ON ACCOUNT OF UNEXPLAINED CASH DEPOS IT IN BANK. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO POINTED O UT BY WAY OF ADDITIONAL GROUND THAT LATER ON VIDE ORDER DATED 25 .6.2013 PASSED U/S 154 BY THE CIT(A) THE ADDITION TO THE T UNE OF RS. 5 54 528/- RESULTING INTO TOTAL ADDITION OF RS. 11 07 872/- HAS BEEN AFFIRMED. IT WAS SUBMITTED THAT THE ORIGINAL O RDER PASSED BY LD. CIT(A) U/S 250 HAS BEEN MERGED IN THE ORDER OF THE CIT PASSED U/S 154 OF THE ACT. ON THE OTHER HAND THE L EARNED SR. DR CONTENDED THAT SINCE THE ASSESSEE DID NOT FILE THE NECESSARY DETAILS BEFORE THE ASSESSING OFFICER THEREFORE TH E ASSESSING OFFICER COULD NOT EXAMINE THE CLAIM OF THE ASSESSEE . IT WAS PLEADED THAT THIS FILE MAY BE SENT TO THE ASSESSING OFFICER. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO CONSENTED TO THE PROPOSAL OF THE LEARNED SENIOR DR. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FAC T THAT THE ASSESSMENT WAS FRAMED U/S 144 READ WITH SECTION 147 OF THE ACT AS NECESSARY DETAILS ALONG WITH CONFIRMATION OF UNS ECURED LOANS AND SOURCE OF CASH DEPOSITS WERE NOT FURNISHED BY T HE ASSESSEE. THE MANDATE OF THE ACT/LEGISLATURE IS TO COLLECT DU E TAXES THAT TOO FROM THE RIGHTFUL PERSON. SINCE THE SOURCE OF CASH DEPOSIT AND 3 OTHER NECESSARY DETAILS WERE NOT FILED BY THE ASSES SEE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RESTORE THIS FILE TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO EXAMINE THE NECESSARY DETAILS IF ANY FILED BY THE ASSESSEE. THE ASSESSE E BE GIVEN DUE OPPORTUNITY OF BEING HEARD. THIS APPEAL OF THE ASSE SSEE IS THEREFORE ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 29.10.2013. SD/- SD/- (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 29.10.2013 COPY TO: APPELLANT RESPONDENT CIT CIT(A) DR GU ARD FILE VYAS