Smt. Jashukantaben D.Soni L/h of late Dineshchandra J.Soni, v. The Income tax Officer,Ward-5(4),, Baroda

MA 382/AHD/2009 | 1993-1994
Pronouncement Date: 22-01-2010 | Result: Dismissed

Appeal Details

RSA Number 38220524 RSA 2009
Assessee PAN AGYPS4368P
Bench Ahmedabad
Appeal Number MA 382/AHD/2009
Duration Of Justice 2 month(s) 16 day(s)
Appellant Smt. Jashukantaben D.Soni L/h of late Dineshchandra J.Soni,
Respondent The Income tax Officer,Ward-5(4),, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 22-01-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 22-01-2010
Assessment Year 1993-1994
Appeal Filed On 06-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI A.N.PAHUJA ACCOUNTANT MEMBER DATE OF HEARING : 15/ 01/2010 DRAFTED ON: 15 /01/2010 MA NOS.382 & 383/AHD/2009 ( ARISING OUT OF ITA NOS.934/AHD/08 & 982/AHD/2008 ) ASSESSMENT YEARS : 1993-94 & 1994-95 RESPECTIVELY JASHUKANTABEN D.SONI (L/H OF LATE DINESHCHANDRA J.SONI) MOTI BAJAR PAVI JETPUR DIST.BARODA VS. THE ITO WARD-5(4) BARODA PAN/GIR NO. : AGYPS 4368 P (APPLLICANT) .. (RESPONDENT) ASSESSEE BY: SHRI N.R. PATEL A.R. REVENUE BY: SMT.NEETA SHAH SR.D.R. O R D E R PER BHAVNESH SAINI JUDICIAL MEMBER: WE HAVE HEARD LEARNED REPRESENTATIVES OF BOTH TH E PARTIES AND GONE THROUGH THE FINDINGS GIVEN IN THE ORDER OF THE TRIBUNAL DATED 10/07/2009. THE TRIBUNAL WHILE CONSIDERING ITA NO. 934/AHD/2008 FOR ASSESSMENT YEAR 1993-94 NOTED THAT THE REPLY OF THE ASSESSEE IS NEITHER APPRECIATED BY THE ASSESSING OFFICER NOR BY THE LEA RNED CIT(APPEALS). IN THIS VIEW OF THE MATTER THE ORDERS OF THE LOWER AUTHORITIES WERE SET ASIDE AND THE MATTER IS REMANDED TO THE FILE OF ASSESSIN G OFFICER TO MA NOS.382 & 383/AHD/2009 (ARISING OUT OF ITA NOS.934/AHD/08 & 982/AHD/2008 ) JASHUKANTABEN D.SONI VS. ITO ASST.YEARS 1993-94 & 1994-95 - 2 - RE-DECIDE THE MATTER BY GIVING REASONABLE SUFFICIEN T OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. IN ITA NO.982/AHD/2008 TH E TRIBUNAL SET ASIDE THE PENALTY IN RESPECT OF THE ENHANCEMENT MADE BY T HE LEARNED CIT(APPEALS). HOWEVER ON THE REMAINING MATTER T HE SAME IS RESTORED TO THE FILE OF ASSESSING OFFICER AS WAS DIRECTED IN IT A NO.934/AHD/2008. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN SOME OTHER CASE THE TRIBUNAL HAS CANCELLED THE PENALTY AND HAS CONS IDERED THE SIMILAR SET OF FACTS. ON CONSIDERATION OF THE FACTS WE ARE OF TH E VIEW THAT THERE ARE NO MERITS IN THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE BECAUSE THERE IS NO APPARENT MISTAKE FOUND ON THE RECORD. THE TRIBUNAL HAS SPECIFICALLY GIVEN A FINDING THAT THE REPLY OF THE ASSESSEE HAVE NOT BEEN APPRECIATED BY THE FIRST APPELLATE AUTHORITY. IN SUCH A SITUATION THE MATTER OUGHT TO HAVE BEEN REMANDED TO THE FILE OF ASSESSIN G OFFICER FOR RE- CONSIDERATION WHICH THE TRIBUNAL HAS RIGHTLY DONE I N THIS CASE. IF IN ANOTHER CASE THE TRIBUNAL HAS ALLOWED THE APPEAL O N MERITS THE TRIBUNAL WOULD HAVE APPRECIATED THE FACTS IN THAT CASE. ONCE A PARTICULAR VIEW HAS BEEN TAKEN IN THIS CASE TO REMAND THE MATTER TO ASSESSING OFFICER THE ISSUE IS OPEN TO BOTH THE PARTIES I.E. ASSESSEE AN D ASSESSING OFFICER TO MA NOS.382 & 383/AHD/2009 (ARISING OUT OF ITA NOS.934/AHD/08 & 982/AHD/2008 ) JASHUKANTABEN D.SONI VS. ITO ASST.YEARS 1993-94 & 1994-95 - 3 - MAKE ANY SUBMISSION IN THE MATTER. ULTIMATELY APPEA LS OF ASSESSEE ARE ALLOWED THEREFORE WHERE IS THE QUESTION OF ANY MI STAKE IN THE ORDER. THEREFORE THERE IS NO PURPOSE IN FILING THESE MISC ELLANEOUS APPLICATIONS. BOTH THE MISCELLANEOUS APPLICATIONS ARE ACCORDINGL Y DISMISSED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 22 ND JANUARY-2010. SD/- SD/ - ( A.N.PAHUJA ) ( BHAVNESH SAINI ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 22/01/2010 T.C. NAIR COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT-ASSESSEE. 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-V BARODA 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD