The ITO, Ward-6(1),, Ahmedabad v. Shri Sanjay V.Prajapati, Dist.Ahmedabad

ITA 835/AHD/2009 | 2002-2003
Pronouncement Date: 13-01-2011 | Result: Allowed

Appeal Details

RSA Number 83520514 RSA 2009
Assessee PAN AFVPP4540A
Bench Ahmedabad
Appeal Number ITA 835/AHD/2009
Duration Of Justice 1 year(s) 9 month(s) 27 day(s)
Appellant The ITO, Ward-6(1),, Ahmedabad
Respondent Shri Sanjay V.Prajapati, Dist.Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 13-01-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted C
Tribunal Order Date 13-01-2011
Date Of Final Hearing 06-01-2011
Next Hearing Date 06-01-2011
Assessment Year 2002-2003
Appeal Filed On 16-03-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI A.N. PAHUJA ACCOUNTANT MEMBER DATE OF HEARING : 06/01/2011 DRAFTED ON: 07 /01/2011 1. ITA NO.835/AHD/2009 A.Y. 2002-03 2. ITA NO.836/AHD/2009 A.Y. 2002-03 1. ITO WARD-6(1) AHMEDABAD 2. DO- VS. 1. SHRI SANJAY V.PRAJAPATI SURVEY NO.1259 NESDA ROAD DHOLKA DIST. AHMEDABAD PAN : AFVPP 4540 A 2. SHRI GHANSHYAM V. PRAJAPATI SURVEY NO.1259 NESDA ROAD DHOLKA PAN : ACSPP 9013 G ( APPELLANTS ) .. ( RESPONDENTS ) ASSESSEE(S) BY : SHRI S.N. DIVATIA REVENUE BY : SHRI RAJDEEP SINGH SR. D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER : THESE TWO APPEALS HAVE BEEN FILED BY THE REVENUE B OTH HAVE ARISEN FROM THE SEPARATE ORDERS OF THE LEARNED CIT( APPEALS)-XI AHMEDABAD BOTH IDENTICALLY DATED 31/12/2008 PASSE D FOR ASSESSMENT YEAR 2002-03. THE REVENUE HAS CHALLENGED THE DELE TION OF ADDITION (IN BOTH THE CASES) WHICH WAS MADE BY THE ASSESSING OFF ICER BY INVOKING THE PROVISIONS OF SECTION 68 OF THE I.T.ACT. ITA NOS.835 & 836/AHD/2009 ITO VS. SHRI SANJAY V.PRAJAPATI & SHRI GHANSHYAM V.PRAJAPATI (RESPECTIVELY) ASST.YEAR 2002-03 - 2 - 2. FACTS IN BRIEF AS EMERGED FROM THE CORRESPONDING ASSESSMENT ORDERS OF THE ASSESSING OFFICER BOTH ARE IDENTICALL Y DATED 11/12/2006 PASSED U/S. 143(3) R.W.S.147 OF THE I.T. ACT 1961 WERE THAT DURING THE COURSE OF ASSESSMENT IT WAS NOTICED THAT THE RESPO NDENT-ASSESSEES HAVE IDENTICALLY INTRODUCED A SUM OF RS.12 05 625/- IN T HEIR RESPECTIVE CAPITAL ACCOUNTS. THE ASSESSING OFFICER HAS GRANTED NUMBE R OF OPPORTUNITIES OF HEARING AS LISTED IN THE ASSESSMENT ORDER HOWEVER IN THE ABSENCE OF PROPER COMPLIANCE THE ADDITION WAS MADE IN THEIR RESPECTIVE HANDS BY INVOKING THE PROVISIONS OF SECTION 68 OF THE I.T.AC T. WHEN THE MATTER HAD GONE IN APPEAL THE LEARNED CIT(APPEALS) HAS EN TERTAINED FEW EVIDENCES WHICH WERE PRIMARILY IN RESPECT OF AGRICU LTURAL LAND-HOLDING AND AGRICULTURAL PRODUCES. THE LEARNED CIT(APPEALS ) HAS ACCEPTED THE EXPLANATION OF THE ASSESSEE THAT THE CREDITS WERE OUT OF THE AGRICULTURAL PRODUCES AND ALSO HELD THAT THERE WAS ADEQUATE AGRI CULTURAL INCOME OF THE ASSESSEE. THE ADMITTED POSITION IS THAT BEFORE ACC EPTING CERTAIN EVIDENCES AS ALSO THE EXPLANATION OF THE ASSESSEE THE LEARNED CIT(APPEALS) HAS NEITHER CALLED FOR A REMAND REPORT NOR GRANTED AN OPPORTUNITY TO THE REVENUE DEPARTMENT. THIS WAS TH E FUNDAMENTAL OBJECTION RAISED FROM THE SIDE OF THE REVENUE BY TH E LEARNED DEPARTMENTAL REPRESENTATIVE MR. RAJDEEP SINGH. HE HAS PLEADED THAT THERE WAS A GLARING INFRINGEMENT OF RULE 46A OF THE IT RULES 1962. FROM THE SIDE OF THE RESPONDENT-ASSESSEE(S) LEARNE D AUTHORISED REPRESENTATIVE MR. S.N. DIVATIA APPEARED. HE HAS P LACED RELIANCE ON THE VERDICT OF LEARNED CIT(APPEALS) AND ARGUED THAT THE ASSESSEE BEING AN AGRICULTURIST HAD SUFFICIENT RESOURCES AS AGRICULTU RAL INCOME THEREFORE LEARNED CIT(APPEALS) HAS RIGHTLY ACCEPTED THE EXPLA NATION OF THE ITA NOS.835 & 836/AHD/2009 ITO VS. SHRI SANJAY V.PRAJAPATI & SHRI GHANSHYAM V.PRAJAPATI (RESPECTIVELY) ASST.YEAR 2002-03 - 3 - ASSESSEE. HOWEVER LEARNED AUTHORISED REPRESENTATI VE MR. DIVATIA WAS ALSO FAIR IN HIS PLEADINGS THAT IT IS ALWAYS EXPECT ED FROM A JUDICIAL AUTHORITY TO PROVIDE REASONABLE OPPORTUNITY OF HEA RING TO BOTH THE SIDES BUT AN ASSESSEE CANNOT ADVISE AN APPELLATE AUTHORIT Y TO DECIDE AN APPEAL IN A PARTICULAR MANNER AFTER OBSERVING A PARTICULAR PROCEDURE. IN THE END LEARNED AUTHORISED REPRESENTATIVE HAS PLACED RELIAN CE ON THE EVIDENCE AND THE VERDICT OF LEARNED CIT(APPEALS). 3. WE HAVE HEARD BOTH THE SIDES AT SOME LENGTH. HO WEVER IT IS WORTH TO MENTION AT THE OUTSET ITSELF THAT THERE WAS A CLEAR DENIAL OF NATURAL JUSTICE BY THE LEARNED CIT(APPEALS) AS FAR AS THE REVENUE DEPARTMENT IS CONCERNED. IN THE IMPUGNED ORDER THERE IS NO REFERENCE OF ANY OPPORTUNITY WHETHER BEING GRANTED TO THE REVENUE OFFICER. FURTHER IT IS ALSO EVIDENT THAT THE LEAR NED CIT(APPEALS) HAS NOT CALLED FOR ANY REMAND REPORT IN RESPECT OF CERTAIN EVIDENCES WHICH WERE PLACED BEFORE HIM. THEREFORE THE MATTE R DESERVES TO BE RESTORED BACK SO THAT A FAIR OPPORTUNITY BE GRANTE D. WE HAVE ALSO NOTED THAT THOUGH CERTAIN NOTICES WERE ISSUED BY TH E ASSESSING OFFICER BUT THERE WAS INSUFFICIENT COMPLIANCE ON T HE PART OF THE ASSESSEE. WE HAVE ALSO NOTED THAT THE EVIDENCES W HICH WERE PRODUCED BEFORE THE LEARNED CIT(APPEALS) REQUIRE SO ME VERIFICATION AS ALSO INVESTIGATION. BECAUSE OF THE SE REASONS WE DEEM IT PROPER AND JUSTIFIABLE TO RESTORE THIS ISSU E BACK TO THE STAGE OF THE ASSESSING OFFICER SO THAT A PROPER INVESTIG ATION CAN BE MADE AS REQUIRED UNDER LAW NEEDLESS TO SAY AFTER PROVID ING AN ADEQUATE ITA NOS.835 & 836/AHD/2009 ITO VS. SHRI SANJAY V.PRAJAPATI & SHRI GHANSHYAM V.PRAJAPATI (RESPECTIVELY) ASST.YEAR 2002-03 - 4 - OPPORTUNITY OF HEARING TO THE ASSESSEE. SINCE THE MATTER HAS NOW BEEN RESTORED BACK FOR READJUDICATION AS PER THE DI RECTIONS THEREFORE THE GROUND OF THE REVENUE IN RESPECT OF BOTH THE AP PEALS MAY BE TREATED AS ALLOWED BUT FOR STATISTICAL PURPOSES. 4. IN THE RESULT THE REVENUES APPEAL IN BOTH THE CAS ES ARE HEREBY ALLOWED BUT FOR STATISTICAL PURPOSES. ORDER SIGNED DATED AND PRONOUNCED IN THE COURT ON 13/ 1 /2011. SD/- SD/- ( A.N. PAHUJA ) ( MU KUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBE R AHMEDABAD; DATED / /2011 T.C. NAIR SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPA RTMENT. 3. THE CIT CONCERNED. 4. THE LD. CIT(AP PEALS)-XI AHMEDABAD 5. THE DR AHMEDABAD BENCH.6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD 1. DATE OF DICTATION..06/01/2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07/01/2011 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S13.1.11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.1.11 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER