Shri Pravin C.Patel, Ahmedabad v. The Dy.CIT.,Cent.Cirlce-1(1),, Ahmedabad

ITSSA 327/AHD/2010 | 2006-2007
Pronouncement Date: 25-10-2013 | Result: Allowed

Appeal Details

RSA Number 32720516 RSA 2010
Assessee PAN AEZPP7764A
Bench Ahmedabad
Appeal Number ITSSA 327/AHD/2010
Duration Of Justice 3 year(s) 6 month(s) 6 day(s)
Appellant Shri Pravin C.Patel, Ahmedabad
Respondent The Dy.CIT.,Cent.Cirlce-1(1),, Ahmedabad
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 25-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 25-10-2013
Date Of Final Hearing 21-10-2013
Next Hearing Date 21-10-2013
Assessment Year 2006-2007
Appeal Filed On 19-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI ACCOUNTAN T MEMBER PRAVIN C. PATEL C/O JASMINE AGRO INDUSTRIES JETALPUR AHMEDABAD PAN: AEZPP7764A (APPELLANT) VS DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1) AHMEDABAD (RESPONDENT) REVENUE BY: SRI O.P. VAISHNAV CIT-D.R . ASSESSEE BY: SRI U.S. BHATI A.R. DATE OF HEARING : 21-10-2013 DATE OF PRONOUNCEMENT : 25-10-20 13 / ORDER PER : D.K. TYAGI JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-III AHMEDABAD DATED 22-02-2010. IT(SS)A NO. 327/AHD/2010 ASSESSMENT YEAR 2006-07 I.T.(SS)A NO. 327AHD/2010 A.Y. 2006-07 PAGE NO PRAVIN C. PATEL VS. DCIT 2 2. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPE AL:- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEA LS) ERRED IN LAW AND ON FACTS IN UPHOLDING THE VALIDITY OF THE ASSES SMENT ORDER PASSED U/S 143(3) R.W.S. 153C R.W.S. 153A R.W.S. 153B(1)(B ) OF THE I.T. ACT 161. 2. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) FURTHER ERRED IN LAW AND ON FACTS IN DISMISSING THE GROUND NO. 10 RAISED BEFORE HIM WHICH IS REPRODUCED HEREUNDER: 'SINCE NO MONEY BULLION JEWELLERY OF OTHER VALUAB LE ARTICLE OR THING OR BOOKS OF ACCOUNT OR DOCUMENTS BELONGING TO THE A PPELLANT WAS SEIZED DURING THE COURSE OF SEARCHES AT THE RESIDEN TIAL PREMISES OF SHRI LALIT K. PATEL AND SHRI KANTIBHAI M. PATEL 31 PARK HILL SOCIETY OPP. KARNAVATI CLUB S.G. HIGHWAY AHMEDABAD THE JU RISDICTION ASSUMED BY THE LD. DCIT CENTRAL CIRCLE-1(1) AHMED ABAD WAS NOT IN ACCORDANCE WITH THE LAW. THEREFORE THE ORDER PASSE D BY THE LD. A.O. BEING WITHOUT JURISDICTION REQUIRES TO BE QUASHED. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) ERRED IN LAW AND ON FACTS IN DISMISSING THE GROUNDS OF APPEAL ( NO. 11 & 12) RELATING TO NON-SUPPLY OF RELEVANT SEIZED MATERIAL AND RELIED UPON STATEMENTS ON THE BASIS THAT NO EVIDENCE WAS PRODUC ED BEFORE HIM RELATING TO NON SUPPLY OF THE ABOVE ITEMS AS WELL A S REGARDING ABSENCE OF EFFECTIVE OPPORTUNITY BY THE LD. A.O. AS REQUIRE D UNDER THE PRINCIPLES OF NATURAL JUSTICE. 4. THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) ERRED IN LAW AND ON FACTS IN CONFIRMING THE ADDITION OF RS. 14 1 6 184/-. 5. THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) ERRED IN LAW AND ON FACTS IN NOT ADJUDICATING THE GROUND OF APPE AL RELATING TO DEDUCTION U/S 80C AND 80D OF THE I.T. ACT 1961. I.T.(SS)A NO. 327AHD/2010 A.Y. 2006-07 PAGE NO PRAVIN C. PATEL VS. DCIT 3 3. AT THE TIME OF HEARING AT THE OUTSET LEARNED COU NSEL OF THE ASSESSEE SUBMITTED THAT BEFORE LD. CIT(A) CERTAIN ADDITIONAL GROUNDS WERE TAKEN BY THE ASSESSEE WHICH WERE ADMITTED ALSO. ONE OF THE ADDITIONAL GROUNDS BEFORE LD. CIT(A) WAS IN RESPECT OF JURISDICTION OF THE AO WHICH WAS NOT DECIDED BY THE LD. CIT(A) BY OBSERVING THAT ASSESSEE HAD AT TEMPTED TO EQUATE THE PROVISIONS OF SECTION 158BC WITH SECTION 153A AND C HALLENGED THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF SECTIO N 153A AND HE WAS NOT COMPETENT TO ADJUDICATE THE CONSTITUTIONAL VALIDITY OF STATUTORY PROVISIONS WHILE NO SUCH ARGUMENT WAS ADVANCED BEFORE LD. CIT( A). HE THEREFORE PRAYED THAT MATTER MAY BE SENT BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION. LD. DR HOWEVER RELIED ON THE ORDER O F LD CIT(A). 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE FIND THAT FOLLOWING ADDITIONAL GROUNDS WERE TAKEN BY THE ASSE SSEE BEFORE LD. CIT(A). WITHOUT PREJUDICE TO THE GROUNDS OF APPEAL RAISED IN THE APPEAL MEMO THE FOLLOWING ADDITIONAL GROUNDS MAY KINDLY BE ADMITTED AND CONSIDERED ON MERITS. (9) THE ASSESSMENT ORDER PASSED U/S 143(3) R.W.S. 153C R.W.S. 153A| R.W.S. 153B(1)(B) OF THE IT. ACT IS BAD IN LAW. (THIS GROUND IS TAKEN IN LIEU OF GROUND NO. 1 OF TH E ORIGINAL GROUNDS OF APPEAL). (10) SINCE NO MONEY BULLION JEWELLERY OR OTHER VALUABLE ARTICLE OR THING OR BOOKS OF ACCOUNT OR DOCUMENTS BELONGING TO THE APPELLANT WAS SEIZED DURING THE COURSE OF SEARCHES AT THE RES IDENTIAL PREMISES OF SHRI LALIT K. PATEL AND SHRI KANTIBHAI M. PATEL 31 PARK HILL SOCIETY OPP. KARNAVATI CLUB S.G HIGHWAY AHMEDABAD THE J URISDICTION I.T.(SS)A NO. 327AHD/2010 A.Y. 2006-07 PAGE NO PRAVIN C. PATEL VS. DCIT 4 ASSUMED BY THE LD. DCIT CENTRAL CIRCLE-1(1) AHMED ABAD WAS NOT IN ACCORDANCE WITH THE LAW. THEREFORE THE ORDER PASSE D BY THE LD. A.O. BEING WITHOUT JURISDICTION REQUIRES TO BE QUASHED. (11) THE LD. A O. ERRED IN LAW AND ON FACTS IN N OT SUPPLYING THE PAGE NO. 94 OF A-4 COPIES OF STATEMENTS OF SHRI LALIT K. PATEL ETC. A ND OTHER MATERIAL RELIED UPON BY HIM. HE HAS FURTHER ERRED I N NOT GIVING AN OPPORTUNITY TO CROSS EXAMINE THE ABOVE DEPONENTS. (12) THEREFORE THE LD. A.O. GROSSLY E RRED IN MAKING THE ADDITION OF RS. 12 57 014/- WITHOUT GIVING AN OPPORTUNITY TO THE APPELLANT AND THEREBY HE HAS VIOLATED THE PRI NCIPLES OF NATURAL JUSTICE. (13) THE LD. A.O. ERRED IN LAW AND ON FACTS IN D ISALLOWING DEDUCTION U/S 80C & 80D CLAIMED IN THE RETURN OF INCOME DULY SUPPORTED BY EVIDENCE WITHOUT ASSIGNING ANY REASON. IT IS CLEAR FROM THE ABOVE THAT CONSTITUTIONAL VAL IDITY OF SECTION 153A WAS NOT CHALLENGED BY THE ASSESSEE BEFORE LD. CIT(A). THEREFORE HE WAS NOT JUSTIFIED IN NOT ADJUDICATING THE GROUND TAKEN BY T HE ASSESSEE ABOUT THE JURISDICTION OF THE AO BY OBSERVING THAT HE WAS NOT COMPETENT TO ADJUDICATE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF TH E ACT. WE ARE THEREFORE INCLINED TO ACCEPT THE PRAYER OF LEARNED COUNSEL OF THE ASSESSEE THAT MATTER REQUIRES FRESH ADJUDICATION AT THE END OF LD. CIT(A ). HE WILL FIRST ADJUDICATE THE GROUND ABOUT THE JURISDICTION AND THEN PROCEED TO DECIDE THE REMAINING GROUNDS OF APPEAL IF SO REQUIRED. IN VIEW OF OUR T HIS DECISION OTHER GROUNDS TAKEN BY ASSESSEE BEFORE US DO NOT REQUIRE ANY ADJU DICATION ON OUR PART. I.T.(SS)A NO. 327AHD/2010 A.Y. 2006-07 PAGE NO PRAVIN C. PATEL VS. DCIT 5 5. IN THE RESULT ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 25 /10/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER/ /