The ACIT, Central Circle-2,, v. Shri Devshibhai Kandoria,,

ITSSA 20/RJT/2006 | misc
Pronouncement Date: 31-12-2010 | Result: Allowed

Appeal Details

RSA Number 2024916 RSA 2006
Bench Rajkot
Appeal Number ITSSA 20/RJT/2006
Duration Of Justice 4 year(s) 7 month(s) 5 day(s)
Appellant The ACIT, Central Circle-2,,
Respondent Shri Devshibhai Kandoria,,
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 31-12-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 31-12-2010
Date Of Final Hearing 16-12-2010
Next Hearing Date 16-12-2010
Assessment Year misc
Appeal Filed On 26-05-2006
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) I.T(SS)A. NO. 20/RJT/2006 (BLOCK PERIOD 01-04-1990 TO 25-04-2000) ACIT CENT.CIR.2 VS SHRI DEVSHIBHAI KANDORIA RAJKOT C/O SHRI MANISH S RAITHATHA RAGHUKUL 6 PATEL COLONY JAMNAGAR PAN : NOT AVAILABLE (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SL MEENA RESPONDENT BY: SHRI DR ADHIA O R D E R A.L. GEHLOT : THIS IS A BLOCK ASSESSMENT APPEAL FIL ED BY THE REVENUE AND IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-IV AHMEDN AGAR DATED MARCH 14 2006 FOR THE BLOCK PERIOD 01-04-1990 TO 25-04-2000. 2. THE REVENUE HAS RAISED AS MANY AS FIVE GROUNDS. GROUND NO.1 RELATES TO TO THE ISSUE THAT THE CIT(A) ERRED IN SENDING BACK THE MATTER TO ASSESSING OFFICER FOR VERIFICATION WHICH IS AGAINST THE PROVISIONS OF SECTION 251(1)(A) OF THE ACT. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE CIT(A) WHILE DECIDING THE ISSUE RELATED TO ADDITION OF RS.54 56 000 RS.10 LAKHS AN D RS.6 80 000 HAS DIRECTED THE ASSESSING OFFICER TO VERIFY CERTAIN MATERIAL AN D FACTS. 4. THE CONTENTIONS OF THE LD.DR THAT THE ORDER OF T HE CIT(A) IS NOT IN ACCORDANCE WITH SECTION 251(1)(A) OF THE ACT. HE S UBMITTED THAT BY FINANCE ACT 2001 WITH EFFECT FROM 01-06-2001 THE CIT(A) HAS NO POWER TO SET AIDE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER. HE POIN TED OUT THAT THE ORDER OF THE CIT(A) IS DATED 14 TH MARCH 2006. SOME OF THE PARAS POINTEDE OUT BY TH E LD.DR FROM THE ORDER OF CIT(A) ORDER ARE REPRODUCED BELOW : IT(SS)A NO.20/RJT/2006 2 3.2 AFTER GOING THROUGH THE ABOVE THE CASE WAS RE MANDED BACK TO THE FILE OF THE ASSESSING OFFICER WITH THE FOLL OWING DIRECTIONS VIDE ORDER DATED 11/7/2005:- 3.5 THE ABOVE STATEMENT OF THE APPELLANT HAS NEITH ER BEEN CONTROVERTED NOR PROVED FALSE BY THE ASSESSING OFFI CER. HOWEVER THE ASSESSING OFFICER IS ONCE AGAIN DIRECTED TO GO THROUGH THE CASE RECORDS OF VRUNDAVAN CONSTRUCTION WITH REFERENCE TO THE ABOVE STATEMENT AND IF THE ASSESSING OFFICER IS ABLE TO D ISPROVE AND GIVE SPEAKING FINDING ON THE ABOVE EXPLANATION AND STATE MENTS THEN THE ADDITION SHOULD BE CONSIDERED AS CONFIRMED. THESE GROUNDS OF APPEAL ARE DECIDED ACCORDINGLY. 5. AFTER HEARING THE LEARNED REPRESENTATIVES OF THE PARTIES WE FIND THAT SECTION 251(1)(A) HAS BEEN AMENDED BY THE FINANCE A CT 2001 WITH EFFECT FROM 01-06-2001 BY OMITTING THE WORDS OR HE MAY SET ASI DE. IN OTHER WORDS THE CIT(A) IN AN APPEAL AGAINST AN ORDER OF ASSESSMENT HE MAY CONFIRM REDUCE ENHANCE OR ANNUL THE ASSESSMENT BUT HE CANNOT SET ASIDE THE ASSESSMENT. WE FIND FORCE IN THE SUBMISSION OF THE LEARNED DEPARTM ENTAL REPRESENTATIVE AND IN THE LIGHT OF THAT WE SEND BACK THE MATTER TO THE FILE O F THE CIT(A) WITH DIRECTION TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTE R PROVIDING OPPORTUNITY OF HEARING TO BOTH SIDES. 6. IN THE RESULT APPEAL OF REVENUE IS TREATED AS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 31-12-2010. SD/- SD/- (D.T. GARASIA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT DT : 31 ST DECEMBER 2010 PK/- IT(SS)A NO.20/RJT/2006 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-IV AHMEDABAD 4. THE CIT-II AHMEDABAD 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT