Shri Harshadkumar M.Patel, Ahmedabad v. The Income tax Officer,Ward-3(4),, Ahmedabad

ITA 482/AHD/2013 | 2009-2010
Pronouncement Date: 31-10-2013 | Result: Allowed

Appeal Details

RSA Number 48220514 RSA 2013
Assessee PAN AGMPP7021Q
Bench Ahmedabad
Appeal Number ITA 482/AHD/2013
Duration Of Justice 8 month(s) 6 day(s)
Appellant Shri Harshadkumar M.Patel, Ahmedabad
Respondent The Income tax Officer,Ward-3(4),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 31-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 31-10-2013
Date Of Final Hearing 22-10-2013
Next Hearing Date 22-10-2013
Assessment Year 2009-2010
Appeal Filed On 22-02-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI N.S. SAINI ACCOUNTANT MEMBER ITA NO.482/AHD/2013 A.Y. 2009-10 SHRI HARSHAD KUMAR M. PATEL 2268 MALIWADS SECOND KANCHO HALIM NI KHADKI SHAHPUR AHMEDABAD PAN: AGMPP7021Q VS INCOME TAX OFFICER WARD 3(4) AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA SR.D.R. ASSESSEE(S) BY : SHRI P.B. SHAH A.R. / DATE OF HEARING : 22/10/2013 / DATE OF PRONOUNCEMENT: 31/10/2013 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE EMANATING F ROM THE ORDER OF LEARNED CIT(A)-VI AHMEDABAD DATED 20.12.2012. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE AND AS PER LAW LEARNED CIT (A) ERRED IN SUSTAINING ADDITIONS OF (A) RS.15 23 6 47/- BEING NON OFFERING OF COMMUNICATION INCOME FOR TAXATION (B) RS.26 28 700 /- BEING NON OFFERING OF STCG BY THE APPELLANT AT THE TIME OF SURVEY PROCE EDINGS . 2. THAT LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) ERRED IN LAW BY NOT ADMITTING EVIDENCES AND EXPLANATIONS FURNISHED BY THE APPELLA NT WHICH COULD NOT BE FURNISHED AT THE TIME OF ASSESSMENT PROCEEDINGS. LEARNED CIT( A) WAS OUGHT TO HAVE CONSIDERED THE FACT THAT ASSESSMENT ORDER WAS PASSED EX-PARTY WITHOUT AFFORDING ADEQUATE OPPORTUNITY TO THE APPELLANT. HENCE EVIDENCES AND EXPLANATIONS FURNISHED DURING THE APPELLANT PROCEEDINGS SHOULD HAVE BEEN ADMITTED BY THE CIT(A). 2. AT THE OUTSET WE HAVE NOTED THAT THE ASSESSMENT WAS MADE U/S. 144 R.W.S. 143(3) OF IT ACT FOR A.Y. 2009-10 VIDE ORDE R DATED 22 ND OF ITA NO.482/ AHD/2013 SHRI HARSHAD KUMAR M. PATEL VS. ITO AHMEDABAD. FOR A.Y. 2009-10 - 2 - DECEMBER 2011. WE HAVE ALSO NOTED THAT NO ONE HAS APPEARED EVEN BEFORE LEARNED CIT(A). THEREFORE THE CONDUCT OF TH E ASSESSEE CANNOT BE APPRECIATED. TODAY BEFORE US THE ASSESSEE HAS SOUG HT AN ADJOURNMENT. ACCORDING TO US CONSIDERING THE PAST HISTORY A REPE ATED ADJOURNMENT SHALL NOT GOING TO SERVE ANY FRUITFUL PURPOSE. RATHER WE ARE OF THE VIEW THAT IN A SITUATION WHEN THE REVENUE AUTHORITIES HAVE NOT A DJUDICATED THE MERITS OF THE CASE DUE TO NON CO-OPERATION OF THE ASSESSEE THEN THE NATURAL JUSTICE DEMANDS TO RESTORE THE MATTER SO THAT THE ASSESSEE CAN GET AN OPPORTUNITY TO EXPLAIN HIS CASE. SIDE BY SIDE WE HAVE ALSO NOT ED THAT THIS ASSESSEE HAD NOT RESPONDED TO THE NOTICES OF THE REVENUE DEP ARTMENT. BECAUSE OF THIS CALLOUS BEHAVIOUR OF THE ASSESSEE WE ARE INCL INED TO IMPOSE A COST ON HIM. IN THE COURT WE HAVE EXPRESSED THIS VIEW AND AFTER CONSULTATION WITH LEARNED AR WE HEREBY IMPOSE A COST OF RS.5 00 0/- TO BE PAID BY THE ASSESSEE AS PER LAW; AS A MARK OF DETERRENCE TO CUR B THE PRACTICE OF NON APPEARANCE BEFORE THE LOWER AUTHORITIES. 3. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUM STANCES OF THE CASE WE ARE OF THE CONSIDERED OPINION THAT THIS APPELLANT C AN BE GRANTED AN ANOTHER CHANCE TO REPRESENT HIS CASE. THEREFORE WE HEREBY RESTORE THE ISSUE RAISED IN THE GROUNDS OF APPEAL BACK TO THE FILE OF AO TO BE DECIDED DE NOVO AS PER LAW. WE HEREBY GIVE DIRECTION TO THIS APPELLANT TO BE PR ESENT BEFORE AO WITHIN 30 DAYS ON RECEIPT OF THIS ORDER OF THE TRIBUNAL EITHE R IN PERSON OR THROUGH LEGAL REPRESENTATIVE WITHOUT WAITING FOR ANY NOTICE OF HE ARING FROM THE OFFICE OF AO SO THAT THIS CASE CAN BE DECIDED AT AN EARLY DATE. HOWEVER AO IS AT LIBERTY TO TAKE PROPER LEGAL ACTION AS REQUIRED UNDER LAW FOR THE DISPOSAL OF THIS CASE. 4. THE ASSESS HAD FILED THE RETURN OF INCOME HENCE HE IS AWARE ABOUT THE SOURCES OF INCOME AS WELL AS THE CORRECTNESS OF THE SHORT TERM CAPITAL ITA NO.482/ AHD/2013 SHRI HARSHAD KUMAR M. PATEL VS. ITO AHMEDABAD. FOR A.Y. 2009-10 - 3 - GAIN INTEREST INCOME AND THE COMMISSION INCOME AS DECLARED IN THE SAID RETURN OF INCOME. THE ASSESSEE IS THEREFORE DIREC TED TO PLACE THE REQUISITE INFORMATION BEFORE THE AO WITHIN THE TIME NOW GRANTED BY US AND SHALL NOT ASK FOR ADJOURNMENT; UNLESS AND UNTIL THERE SHALL BE A COMPELLING PROBLEM. THE AO IS OTHERWISE AUTHORIZED TO COMPLETE THE ASSESSMENT AS PER LAW. 5. SINCE THE MATTER HAS BEEN RESTORED BACK TO THE STAGE OF THE ASSESSMENT THEREFORE THE GROUNDS RAISED BY THE AS SESSEE MAY BE TREATED AS ALLOWED BUT FOR STATISTICAL PURPOSE ONLY; TO BE ADJUDICATED DE NOVO AS PER LAW. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE ONLY. SD/- SD/- (N.S. SAINI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 31/10/2013 PRABHAT KR. KESARWANI SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III AHMEDABAD 5. / DR ITAT AHMEDABAD 6. / GUARD FILE. / BY ORDER / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD