The ITO, Ward-9(2),, Surat v. Shri Girish Bhikhabhai Lakkad, Surat

ITA 604/AHD/2008 | 2003-2004
Pronouncement Date: 27-01-2011 | Result: Allowed

Appeal Details

RSA Number 60420514 RSA 2008
Assessee PAN ABLPL1059Q
Bench Ahmedabad
Appeal Number ITA 604/AHD/2008
Duration Of Justice 2 year(s) 11 month(s) 12 day(s)
Appellant The ITO, Ward-9(2),, Surat
Respondent Shri Girish Bhikhabhai Lakkad, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 27-01-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted B
Tribunal Order Date 27-01-2011
Date Of Final Hearing 27-01-2011
Next Hearing Date 27-01-2011
Assessment Year 2003-2004
Appeal Filed On 15-02-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD (BEFORE HONBLE SHRI G.D. AGRAWAL V.P.(AZ) & HON'BLE SHRI T.K. SHARMA J.M. ) I.T.A. NO. 604/AHD./2008 ASSESSMENT YEAR : 2003-2004 INCOME TAX OFFICER WARD-9(2) -VS.- SHRI G IRISH BHIKHANBHAI LAKKAD SURAT SURAT (PAN : ABLPL 1059 Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K. MADHUSUDAN S R. D.R. RESPONDENT BY : N O N E O R D E R PER SHRI T.K. SHARMA JUDICIAL MEMBER : THIS APPEAL FILED BY THE REVENUE IS AGAINST THE OR DER DATED 30.11.2007 OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-V SURAT FOR T HE ASSESSMENT YEAR 2003-04 ON THE FOLLOWING GROUNDS :- (1) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW THE LD. CIT(A.) WITHOUT APPRECIATING THE FACTS OF THE CASE HAS ERRE D IN DELETING THE ADDITION OF RS.8 10 885/- MADE BY THE A.O. IN RESPECT OF UNEXPL AINED CASH CREDITS. (2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW THE LEARNED CIT(A.) HAS ERRED IN DELETING THE ADDITION OF RS.1 10 747/- AS MADE BY THE A.O. UNDER THE HEAD INCOME FROM OTHER SOURCES WHI CH HAS BEEN SHOWN BY THE ASSESSEE AS AGRICULTURE INCOME. (3) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW THE LEARNED CIT(A.) HAS ERRED IN ACCEPTING THE ADDITIONAL EVIDE NCES PRODUCED BY THE ASSESSEE DURING APPELLATE PROCEEDINGS. (4) IT IS THEREFORE PRAYED THAT THE APPEAL ORDER PASS ED BY THE LD. CIT(A.) BE SET ASIDE AND THAT THE ASSESSMENT ORDER PASSED BY THE A SSESSING OFFICER UNDER SECTION 143(3) DATED 31.01.2006 BE RESTORED. 2. ON THE DATE FIXED FOR HEARING ON 02.12.2010 AT THE REQUEST OF THE ASSESSEES LD. COUNSEL THIS CASE WAS ADJOURNED FOR TODAY I.E. 27.01.2011. TODAY NEITHER ANYBODY APPEARED FROM THE SIDE OF THE ASSESSEE NOR AN APPLICATION FOR ADJOURNMENT RECEIVED. WE THEREFORE DECIDED TO DISPOSE OF THIS APPEAL AFTER THE HEARING THE LD. D.R. AND THE MATERIAL PLACED ON RECORD. 2 ITA NO. 604-AHD-2008 3. AT THE TIME OF HEARING BEFORE US ON BEHALF OF R EVENUE SHRI K. MADHUSUDAN LD. SR. D.R. APPEARED AND CONTENDED THAT IN THE IMPUGNED ORDER T HE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) DELETED BOTH THE ADDITIONS BY ACCEPTIN G THE FRESH EVIDENCES SUBMITTED BY THE ASSESSEE WITHOUT AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE LD. D.R. FURTHER POINTED OUT THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IN THE IMPUGNED ORDER HAS GIVEN COGENT REASON FOR ADMITTING THE FRESH EVIDENC E. 4. ELABORATING HIS AFORESAID CONTENTION THE LD. D. R. DREW OUR ATTENTION TO THE REASONING GIVEN BY THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS) FOR DELETING THE ADDITION OF RS.8 10 885/- IN RESPECT OF UNEXPLAINED CASH CREDIT WHICH IS AS UNDER :- THE ASSESSEE HAS FILED A NOTE BOOK CONTAINING VARI OUS DETAILS INCLUDING COPY OF THE SALE BILLS OF AGRICULTURAL PRODUCE WHIC H IS THE SOURCE OF CASH CREDITS CASH FLOW OF THE YEAR SUMMARY BANKING TRA NSACTIONS CONFIRMATION OF MURLIDHAR CONSTRUCTION FOR THE RECEIPT OF RS. 2 LACS WHICH WAS ADVANCED TO THE SAID FIRM EARLIER AND DETAILS OF AGRICULTURA L INCOME ALONGWITH SAID BILLS FOR THE PRECEDING YEAR. THE ASSESSEE HAD SUBM ITTED A NOTE BOOK CONTAINING 32 PAGES AND FRESH EVIDENCES. 4.1. THE LD. D.R. POINTED OUT THAT FROM THE ABOVE IT IS CLEAR THAT THE ASSESSEE HAS FURNISHED EVIDENCES INCLUDING SALE BILLS FOR AGRICULTURAL PRO DUCE ISSUED BY THE AGRICULTURAL PRODUCTS COMMITTEE AMRELI (NUMBERING 11) CONFIRMATIONS FRO M COMMISSION AGENTS SANGHI TRADING CO. THE COMMISSION AGENT CASH FLOW CHART SUMMARY OF B ANK TRANSACTIONS AND CONFIRMATION OF MURLIDHAR CONSTRUCTION AND RELYING ON THESE DOCUMEN TS HE DELETED THE ADDITION. THE LD. D.R. POINTED OUT THAT THE ASSESSEE FURNISHED THE RETURN OF INCOME WITHOUT PROFIT & LOSS A/C. OR BALANCE-SHEET. IT MEANS THAT THE ASSESSEE HAS NOT M AINTAINED ANY BOOKS OF ACCOUNTS AND FILING OF REQUISITE DETAILS UNDER SECTION 142 OF THE INCOME T AX ACT AFTER SUCH A LONG PERIOD ITSELF PROVE THAT THE ASSESSEE IS NOT TRUE. THIS ASPECT WAS NOT CONSIDERED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WHILE DELETING THE ADDITION OF RS.8 10 885/- WITHOUT AFFORDING AN OPPORTUNITY TO ASSESSING OFFICER AS PROVIDED IN RUL E 46A OF INCOME TAX RULES 1962. 5. WITH REGARD TO DELETION OF ADDITION OF RS.1 10 7 47/- ALSO THE LD. D.R. SUBMITTED THAT BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPE ALS) THE ASSESSEE FILED THE BALANCE 3 ITA NO. 604-AHD-2008 SUPPORTING BILLS TO CARRY OUT THE AGRICULTURAL INCO ME. THESE WERE NOT PRODUCED BEFORE THE ASSESSING OFFICER. HE ACCORDINGLY SUGGESTED THAT IN THE INTEREST OF JUSTICE THE IMPUGNED ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) BE SET ASIDE AND THE MATTER IS REMANDED TO ASSESSING OFFICER FOR RE-ADJUDICATING BOTH THE ADDI TIONS AFRESH AFTER CONSIDERING ALL THE EVIDENCES WHICH WERE FURNISHED FOR THE FIRST TIME BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). 6. WE FOUND CONSIDERABLE FORCE IN THE SUBMISSIONS M ADE BY THE LD. D.R. IT IS PERTINENT TO NOTE THAT THE ASSESSEE HAS FURNISHED FRESH EVIDENCE S IN RESPECT OF BOTH THE ADDITIONS BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). THESE WERE ADMITTED WITHOUT AFFORDING AN OPPORTUNITY TO THE ASSESSING OFFICER. KEEPING IN VI EW THE PRAYER OF LD. D.R. WE ARE OF THE VIEW IT WILL MEET THE END OF JUSTICE IF THE ORDER OF LEA RNED COMMISSIONER OF INCOME TAX (APPEALS) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF ASSESSING OFFICER WITH THE DIRECTION THAT THE ASSESSEE SHOULD FURNISH ALL THE FRESH EVIDENCES WH ICH WERE FURNISHED BEFORE THE ASSESSING OFFICER ASSESSING OFFICER WILL EXAMINE THE SAME M AY MAKE NECESSARY VERIFICATION/ INVESTIGATION AND RE-ADJUDICATE BOTH THE ADDITIONS AFRESH IN ACCORDANCE WITH LAW. 7. IN THE RESULT FOR STATISTICAL PURPOSES THE APP EAL FILED BY THE REVENUE IS TREATED AS ALLOWED. THE ORDER WAS PRONOUNCED IN THE COURT ON 27.01.20 11 SD/- SD/- (G.D. AGRAWAL) (T.K. SHARMA ) VICE-PRESIDENT (AZ) JUDICIAL MEMBER DATED : 27/ 01 / 2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE DEPARTMENT. 3) CIT(A.) CONCERNED (4) CIT CONCERNED (5) D.R. ITAT AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR ITAT AHMEDABAD LAHA/SR.P.S.