Income Tax Appellate Tribunal - Ahmedabad
Smt. Alkaben Nitinbhai Patel,, ... vs The Asstt. Commissioner Of Income Tax, ... on 17 February, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "A" BENCH AHMEDABAD
BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER,
AND SHRI S. S. GODARA, JUDICIAL MEMBER.
S. P. Nos. 16 to 21/Ahd/2017
(in IT(SS)A Nos. 17 to 22/Ahd/2017)
(Assessment Years:2005-06 to 2007-08, 2009-10 to 2011-12)
Govindbhai Mafatlal Patel,
31, Ajanta Park Society, Opp.
St. Xaviers School, Memnagar,
Ahmedabad - 380051 Appellant
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: ABEPP8982F
&
S. P. Nos. 22 & 23/Ahd/2017
(in IT(SS)A Nos. 23 & 24/Ahd/2017)
(Assessment Years: 2005-06 & 2007-08)
Late Savitaben Govindbhai Patel,
By Legal Heir Govindbhai M Patel
9-A, Hindu Colony, Opp. Sardar
Patel Stadium, Ahmedabad - 380009 Appellant
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: ABCPP1803F
S. A. Nos. 16 to 42/Ahd/2017 (Govindbhai M. Patel vs. ACIT & 8 Ors.)
-2-
&
S. P. Nos. 24 to 28/Ahd/2017
(in IT(SS)A Nos. 25 to 29/Ahd/2017)
(Assessment Years:2005-06 to 2007-08, 2009-10 to 2010-11)
Hasmukhbhai Govindbhai Patel,
31, Ajanta Park Society, Opp.
St. Xaviers School, Memnagar,
Ahmedabad - 380051 Appellant
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: ABEPP8989Q
&
S. P. No. 29/Ahd/2017
(in IT(SS)A No. 30/Ahd/2017)
(Assessment Year: 2005-06)
Kaminiben Hasmukhbhai Patel,
31, Ajanta Park Society, Opp.
St. Xaviers School, Memnagar,
Ahmedabad - 380051 Appellant
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: ADZPP3693C
&
S. A. Nos. 16 to 42/Ahd/2017 (Govindbhai M. Patel vs. ACIT & 8 Ors.)
-3-
S. P. No. 30/Ahd/2017
(in IT(SS)A No. 31/Ahd/2017)
(Assessment Year: 2005-06)
Priyank Hasmukhbhai Patel,
31, Ajanta Park Society, Opp.
St. Xaviers School, Memnagar,
Ahmedabad - 380050 Appellant
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: AQXPP2246A
&
S. P. Nos. 31 to 35/Ahd/2017
(in IT(SS)A Nos. 32 to 36/Ahd/2017)
(Assessment Years:2005-06 to 2007-08, 2009-10 & 2011-12)
Bhaveshbhai Govindbhai Patel,
8, Manichandra Society Vibhag-III,
Thaltej, Ahmedabad - 380051 Appellant
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: ABYPP8214A
&
S. P. No. 36/Ahd/2017
(in IT(SS)A No. 37/Ahd/2017)
(Assessment Year: 2005-06)
Prachiben Bhaveshbhai Patel,
S. A. Nos. 16 to 42/Ahd/2017 (Govindbhai M. Patel vs. ACIT & 8 Ors.)
-4-
8, Manichandra Society Vibhag-III,
Opp. Surdhara Bunglow,
Thaltej, Ahmedabad - 380051 Appellant
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: ANTPP1837C
&
S. P. Nos. 37 to 41/Ahd/2017
(in IT(SS)A Nos. 38 to 42/Ahd/2017)
(Assessment Years:2005-06 to 2007-08, 2009-10 & 2010-11)
Nitinbhai Govindbhai Patel,
9-A, Hindu Colony, Opp.
Sardar Patel Stadium,
Ahmedabad - 380009 Appellant
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: ABBPP5469Q
&
S. P. No. 42/Ahd/2017
(in IT(SS)A No. 43/Ahd/2017)
(Assessment Year: 2005-06)
Alkaben Nitinbhai Patel,
9-A, Hindu Colony, Opp. Sardar
Patel Stadium, Navrangpura,
Ahmedabad - 380009 Appellant
S. A. Nos. 16 to 42/Ahd/2017 (Govindbhai M. Patel vs. ACIT & 8 Ors.)
-5-
Vs.
The ACIT, Central Circle-1(1),
3rd Floor, Aayakar Bhavan,
Ashram Road, Ahmedabad Respondent
PAN: ANMPP4913E
आवेदक क ओर से/By Assessee : Shri A. C. Shah, A.R.
राज व क ओर से/By Revenue : Shri James Kurian, Sr. D.R.
सन
ु वाई क तार ख/Date of Hearing : 17.02.2017
घोषणा क तार ख/Date of
Pronouncement : 17.02.2017
ORDER
PER S. S. GODARA, JUDICIAL MEMBER
These nine assessees have filed the instant twenty seven stay petitions u/s.254(2A) of the Income Tax Act, 1961; in short "the Act" seeking to restrain the department from affecting the recovery of impugned demands in their respective cases. Learned counsel files before us a tabulation chart of the impugned outstanding demands as under:
LIST OF TAX PAYABLE ASSESSMENT YEAR 2005-2006 2006-2007 2007-2008 2008- 2009- 2010- 2011- TOTAL SR. NAME OF 2009 2010 2011 2012 NO. CLIENT 1 GOVINDBHAI 26086490 34883170 11352684 369050 20333720 24564878 8144340 125734332 M. PATEL 2 SAVITABEN G. 7077080 243270 10075600 NIL NIL NIL NIL 17395950 PATEL S. A. Nos. 16 to 42/Ahd/2017 (Govindbhai M. Patel vs. ACIT & 8 Ors.) -6- 3 NITINBHAI G. 9588450 4967280 1888180 NIL 1231870 1007380 381639 19064799 PATEL 4 ALKABEN N. 6905470 NIL NIL NIL NIL NIL 610630 7516100 PATEL 5 BHAVESHBHA 9120404 6083140 3568810 405190 9309018 790940 113660 29391162 I G. PATEL 6 PRACHIBEN B. 6625297 NIL NIL NIL NIL 388165 NIL 7013462 PATEL 7 HASMUKHBH 24453920 6834990 30095540 NIL 20803420 4498650 899750 87586270 AI G. PATEL 8 KAMINIBEN 6625370 NIL NIIL NIL 35663 NIL NIL 6661033 H. PATEL 9 PRIYANK H. 2554620 NIL NIL NIL NIL NIL NIL 2554620 PATEL 302917728 Shri Shah submits that the two assessees S/s Hasmukhbhai Patel and Govindbhai Patel have already paid the impugned demands to the tune of Rs.21.9lacs and Rs.15lacs; respectively aggregating to Rs.36.95 lacs. He then invites our attention to list of the property attached of this group of assessees stated to be having approximate market value of Rs.39 crores.
Learned Departmental Representative does not dispute this factual position. He however vehemently argues against assessees' prayer to stay the impugned demands by contending that they have not paid even a miniscule proportion thereof before approaches this tribunal.
Heard both sides. Case file perused.
2. There is no dispute between the parties that all these petitions involve identical set of facts and relevant issues involved. All these cases arise from a search conducted in M/s. Govindbhai M. Patel family in furtherance to the very exercise carried out in case of M/s. Sadbhav Group on 05.10.2010. The Assessing Officer initiated Section 153A proceedings. These assessees do not appear to have filed their consequential returns at the earliest. They chose to file their returns on 30.03.2013 (as evident from assessment order S. A. Nos. 16 to 42/Ahd/2017 (Govindbhai M. Patel vs. ACIT & 8 Ors.) -7- dated 24.10.2013). The Assessing Officer thereafter rejected books since the assessees had not furnished the relevant details to the Special Auditor during audit proceedings u/s.142(2A) of the Act. He then framed the impugned best judgment assessments on identical lines making the additions/disallowances in question.
3. These assessees preferred their respective appeals. They further filed additional evidence under Rule 46A of the Income Tax Rules. The CIT(A) sought remand reports. He further directed the Assessing Officer on 30.12.2015 that remand reports had not come despite lapse of sufficient time and the same was ordered to be complied with after affording due opportunity to the concerned appellant assessees. It emanates that the Assessing Officer then submitted his remand report contesting assessees' additional evidence petition. We do not find any observations on merits of the issue with due reasoning. The CIT(A) thereafter declines admission of additional evidence by quoting assessment findings. It is thus prima facie indicated that on the one hand the CIT(A) directed the Assessing Officer to undertake a detailed remand exercise, he however rejected assessee's additional evidence petitions without even considering the relevant issues sought to be clarified therein. Suffice to say, these appeals thus involve an instance of detailed hearing to be required for appropriate adjudication as per law. Learned counsel further invites our attention to assessees' averments in para 8 of the instant petitions that they are ready to offer security to the satisfaction of the department so far as the impugned demands are concerned. We accept this fair stand and direct the department not to take any further coercive action subject to the condition of furnishing of appropriate security in these cases. We also direct the Registry to fix these main cases for hearing on 07.03.2017 with the consent of both parties. It is made clear that our instant order shall operate for a period of 90 days or disposal of the main S. A. Nos. 16 to 42/Ahd/2017 (Govindbhai M. Patel vs. ACIT & 8 Ors.) -8- cases; whichever is earlier. The Registry shall not issue separate notices of hearing.
4. We accordingly allow the instant stay petitions subject to the terms indicated in the preceding paragraphs.
[Pronounced in the open Court on this the 17th day of February, 2017.] Sd/- Sd/-
(PRAMOD KUMAR) (S. S. GODARA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad: Dated 17/02/2017
True Copy
S.K.SINHA
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं धत आयकर आय!
ु त / Concerned CIT
4. आयकर आयु!त- अपील / CIT (A)
5. )वभागीय ,-त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड3 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद ।