Shri Vinodchandra Dhanabhai Chauhan, Surat v. The Income tax Officer,Ward-3(1),, Surat

ITA 835/AHD/2013 | 2009-2010
Pronouncement Date: 29-04-2014 | Result: Allowed

Appeal Details

RSA Number 83520514 RSA 2013
Assessee PAN AAVPC9365M
Bench Ahmedabad
Appeal Number ITA 835/AHD/2013
Duration Of Justice 1 year(s) 1 month(s) 7 day(s)
Appellant Shri Vinodchandra Dhanabhai Chauhan, Surat
Respondent The Income tax Officer,Ward-3(1),, Surat
Appeal Type Income Tax Appeal
Pronouncement Date 29-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 29-04-2014
Date Of Final Hearing 25-11-2015
Next Hearing Date 25-11-2015
Assessment Year 2009-2010
Appeal Filed On 22-03-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT J.M. & SHRI ANIL CH ATURVEDI A.M.) I.T. A. NO. 835 /AHD/2013 (ASSESSMENT YE AR: 2009-10) SHRI VINODCHANDRA DHANABHAI CHAUHAN 203 SURAMYA APARTMENT CITY LIGHT ROAD PARLE POINT SURAT V/S ITO WARD 3(1) AAYKAR BHAVAN MAJURA GATE SURAT (APPELLANT) (RESPONDENT) PAN: AAVPC 9365M APPELLANT BY : SHRI DINESH DWIVEDI A.R. RESPONDENT BY : SHRI K.C. MATHEWS SR. D.R. ( )/ ORDER DATE OF HEARING : 23-04-2014 DATE OF PRONOUNCEMENT : 29-04-2014 PER SHRI ANIL CHATURVEDI A.M. 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF CIT(A)-IV SURAT DATED 31.12.2012 FOR A.Y. 2009-10. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON RECORD ARE AS UNDER. 3. ASSESSEE IS AN INDIVIDUAL STATED TO BE HAVING INCOM E FROM BUSINESS AND PROFESSION. HE FILED HIS RETURN OF INCOME FOR A.Y. 2009-10 ON 30.09.2009 DECLARING TOTAL INCOME OF RS. 44 88 610/-. THE CAS E WAS SELECTED FOR SCRUTINY AND THEREAFTER THE ASSESSMENT WAS FRAMED U NDER SECTION 144 READ ITA NO 835/ AHD/2013 . A.Y. 2009- 10 2 WITH SECTION 143 VIDE ORDER DATED 28.12.2011 AND TH E TOTAL INCOME WAS DETERMINED AT RS. 1 12 36 420/-. AGGRIEVED BY THE ORDER OF A.O ASSESSEE CARRIED THE MATTER BEFORE CIT(A). CIT(A) V IDE ORDER DATED 31.12.2012 DISMISSED THE APPEAL OF THE ASSESSEE. A GGRIEVED BY THE ORDER OF CIT(A) THE ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS RAISED THE FOLLOWING GROUND;- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS LAW ON THE SUBJECT THE LD CIT(A) HAS ERRED IN CONFIRMING ADDITION OF LD. A.O AS UNDER: A) RS. 98 31 152/- ON ACCOUNT OF ALLEGED UNEXPLAINED C ASH CREDIT U/S. 68 OF THE I.T. ACT 1961; B) RS. 1 41 928/- ON ACCOUNT OF VAT PAYABLE U/S. 43B O F THE ACT 1961; C) RS. 15 540/- ON ACCOUNT OF ALLEGED UNACCOUNTED INVE STMENT; D) RS. 6 99 189/- ON ACCOUNT OF 20% DISALLOWANCE OF TO TAL EXPENSES; E) RS. 60 000/- ON ACCOUNT OF LOW HOUSE HOLD WITHDRAWA L. 4. BEFORE US AT THE OUTSET THE LD. A.R. SUBMITTED TH AT DUE TO CERTAIN UNAVOIDABLE CIRCUMSTANCES THE DETAILS CALLED FOR B Y THE A.O COULD NOT BE FURNISHED BEFORE HIM. AND THEREFORE THE ASSESSMENT WAS FRAMED UNDER SECTION 144 READ WITH SECTION 143 OF THE ACT. HE FU RTHER SUBMITTED THAT EVEN BEFORE CIT(A) NONE APPEARED AND THEREFORE CIT( A) PASSED EX-PARTE ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. BEFORE US THE LD. A.R. HOWEVER SUBMITTED THAT IN THE INTEREST OF JUSTICE T HE ASSESSEE BE GIVEN ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE CIT (A). HE FURTHER ASSURED AND GAVE AN UNDERTAKING THAT HE WOULD APPEA R BEFORE CIT(A). THE LD. D.R. ON THE OTHER HAND SUBMITTED THAT ASSES SEE NEITHER APPEARED BEFORE A.O OR CIT(A) ON VARIOUS OCCASIONS AND THERE FORE BOTH THE LOWER AUTHORITIES WERE JUSTIFIED IN PASSING THE ORDER AND NO INTERFERENCE WAS CALLED FOR. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. FROM THE RECORD IT IS SEEN THAT AGAINST THE RETURNE D INCOME OF RS. ITA NO 835/ AHD/2013 . A.Y. 2009- 10 3 4 88 610/- FILED BY ASSESSEE A.O FRAMED ASSESSMENT U/S 144 READ WITH SECTION 143 AND THE TOTAL INCOME WAS DETERMINED AT RS. 1 12 36 420/-. IT IS ALSO AN ADMITTED FACT THAT BEFORE CIT(A) NONE A PPEARED ON BEHALF OF ASSESSEE. CONSIDERING THE FACT THAT THE ORDER BY BO TH THE AUTHORITIES HAVE BEEN PASSED EX PARTE AND SINCE ON BEHALF OF ASSESSE E THE LD. A.R. BEFORE US HAS GIVEN AN UNDERTAKING TO APPEAR BEFORE CIT(A) AND FURNISH ALL THE REQUIRED DETAILS WE ARE OF THE VIEW THAT IN THE IN TEREST OF JUSTICE THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY TO PRESENT THE CASE. WE ACCORDINGLY REMIT THE APPEAL OF THE ASSESSEE BEFORE CIT(A) FOR HIM TO DECIDE THE ISSUES DE NOVO AFTER CONSIDERING THE SUB MISSIONS AND EVIDENCES FILED BY THE ASSESSEE. NEEDLESS TO STATE THAT CIT(A) SHALL GRANTED ADEQUATE OPPORTUNITY OF HEARTING TO BOTH TH E PARTIES. THE LD. A.R IS ALSO DIRECTED TO APPEAR BEFORE CIT(A) WITHIN DAY S OF RECEIPT OF ORDER OF ITAT. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29 - 04 - 2014. SD/- SD/- (MUKUL KR. SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR. ITAT AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT AHMEDABAD