Shri Nileshkumar D. Patel,, RAJKOT-GUJARAT v. The Assisant Commissioner of Income Tax, Central Circle-1,, RAJKOT-GUJARAT

MA 26/RJT/2018 | 2006-2007
Pronouncement Date: 04-05-2021 | Result: Allowed

Appeal Details

RSA Number 2624924 RSA 2018
Assessee PAN ADDPP9880D
Bench Rajkot
Appeal Number MA 26/RJT/2018
Duration Of Justice 2 year(s) 10 month(s) 23 day(s)
Appellant Shri Nileshkumar D. Patel,, RAJKOT-GUJARAT
Respondent The Assisant Commissioner of Income Tax, Central Circle-1,, RAJKOT-GUJARAT
Appeal Type Miscellaneous Application
Pronouncement Date 04-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 04-05-2021
Date Of Final Hearing 04-05-2021
Next Hearing Date 04-05-2021
Last Hearing Date 04-05-2021
First Hearing Date 06-02-2020
Assessment Year 2006-2007
Appeal Filed On 11-06-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED ACCOUNTANT MEMBER & MS. MADHUMITA ROY JUDICIAL MEMBER M.A. NOS.26&27/RJT/2018 (IN IT(SS)A NOS. 31&33/RJT/2017) (ASSESSMENT YEARS: 2006-07 & 2008-09) SHRI NILESH DAMODARBHAI PATEL 307 ADIYA CENRE 3 RD FLOOR PHULCHHAB CHOWK RAJKOT-360001 VS. ACIT CENTRAL CIRCLE-1 RAJKOT [PAN NO. ADDPP9880D] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI R. D. LALCHANDANI A.R. RESPONDENT BY : SHRI S. S. RATHI SR. D.R. DATE OF HEARING 04/05/2021 DATE OF PRONOUNCEMENT 04/05/2021 O R D E R PER MS. MADHUMITA ROY - JM: AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD . COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THOUGH THE ENTIRE MATTER WAS HEARD OUT BY THE BENCH AND THE MATTER WAS DISPOSED OF BY AN ORDER DATED 07 .11.2017 BUT IT APPEARS THAT THE GROUND NO. 4 IN BOTH THE APPEALS HAVE NOT BEEN DECI DED ON MERIT. HE THEREFORE PRAYS FOR A DIRECTION FOR DECIDING THE SAID GROUNDS UPON RECALLING THE ORDER DATED 07.11.2017 TO THAT EXTENT. 2. THE LD. DR HOWEVER WITH ALL HIS FAIRNESS HAS N OT RAISED ANY OBJECTION TO THAT OF THE CONTENTION MADE BY THE LD. AR. - 2 - MA N OS.26&27/RJT/2018(IN IT(SS)A NOS.31&33/R/17) SHRI NILESH DAMODARBHAI PATEL VS. ACIT ASST.YEARS 2006-07 & 2008-09 3. IT APPEARS THAT THE FOLLOWING GROUNDS HAVE NOT B EEN DECIDED BY THE LD. TRIBUNAL WHILE DISPOSING OF THE MATTER:- (I) GROUND NO. 4 OF A.Y. 2006-07 IS AS FOLLOWS:- 4. THE COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN CONFIRMING THE DISALLOWANCE OF RS. 30 312/- BY APPLYING THE PROVISIONS OF SECTION 57 O F THE ACT. THE DISALLOWANCE IS NOT JUSTIFIED. (II) GROUND NO. 4 OF A.Y. 2008-09 IS AS FOLLOWS:- 4. THE COMMISSIONER OF INCOME TAX ERRED IN CONFIRM ING THE DISALLOWANCE U/S. 40A (IA) OF THE ACT. THE DISALLOWANCE IS NOT JUSTIFIED. 4. IN VIEW OF THE ABOVE FACT WE FIND THAT THERE IS ERROR APPARENT ON THE FACE OF THE RECORD AND THEREFORE THE ORDER NEEDS TO BE RECALL ED TO THE EXTENT THAT THE GROUND NO. 4 IN BOTH THE APPEALS TO BE HEARD AFRESH BY THE LD. TRIBUNAL. THE ORDER IS THEREFORE RECALLED. 5. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON B OARD ON 22.06.2021 FOR HEARING. SINCE BOTH THE PARTIES HAVE ENTERED APPEARANCE BEFO RE US THE SERVICE OF NOTICE INFORMING THE DATE OF HEARING IS HEREBY DISPENSED W ITH. 6. IN THE RESULT MISC. APPLICATIONS FILED BY THE A SSESSEE ARE ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/05/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04/05/2021 TANMAY SR.PS - 3 - MA N OS.26&27/RJT/2018(IN IT(SS)A NOS.31&33/R/17) SHRI NILESH DAMODARBHAI PATEL VS. ACIT ASST.YEARS 2006-07 & 2008-09 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. ! ' #$%% / DR ITAT RAJKOT 6. &' () / GUARD FILE. / BY ORDER //TRUE COPY// / ( DY./ASSTT.REGISTRAR) ! #$ / ITAT RAJKOT 1. DATE OF DICTATION 04/05/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04/05/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 04 /05/2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 04 /05/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 04/05/2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER