Gujarat High Court
Acit (Osc) Ward 5(3) Nadiad vs Pawanraj B on 13 June, 2013
Bench: M.R. Shah, Sonia Gokani
ACIT (OSC) WARD 5(3) NADIAD....Appellant(s)V/SPAWANRAJ B BOKADIA....Opponent(s) O/TAXAP/2345/2009 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 2345 of 2009 ================================================================ ACIT (OSC) WARD 5(3) NADIAD....Appellant(s) Versus PAWANRAJ B BOKADIA....Opponent(s) ================================================================ Appearance: MR KM PARIKH, ADVOCATE for the Appellant MR DIPAK SHAH FOR MR TEJ SHAH, ADVOCATE for the Opponent ================================================================ CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MS JUSTICE SONIA GOKANI Date : 13/06/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Present Tax Appeal has been preferred by the revenue challenging the impugned order passed by the Income Tax Appellate Tribunal dtd. 19/12/2008 passed in ITA No.390/AHD/2006 (A.Y. 2002-2003), by which the tribunal has partly allowed the said appeal preferred by the assessee and has modified the order passed by the lower authorities restricting disallowance to 25% of the bogus purchases.
2.00. Having heard Mr.Parikh, learned counsel appearing on behalf of the revenue and Mr.Dipak Shah, learned advocate appearing on behalf of the assessee and considering the impugned order passed by the appellate tribunal, it is not in dispute that as such the tribunal has not entered into the merits of the orders passed by the authorities below and has passed the impugned order solely on the basis of the concession given by both the parties.
3.00. In view of the above and more particularly when the revenue has challenged the order which was on the basis of the alleged concession passed by the D.R. and even representative of the assessee, there is broad consensus between the learned counsel appearing on behalf of the respective parties that the impugned order passed by the ITAT be quashed and set aside and the matter be remanded to the appellate tribunal to decide the said appeal afresh in accordance with law and on merits. The leaned counsel appearing on behalf of the respective parties do not invite any further reasoned order while quashing and setting aside the impugned order and remanding the matter to the ITAT. Hence, further reasons are not assigned. However, suffice it to say and it is not in dispute that the impugned order passed by the ITAT is not on merits and the tribunal had no occasion to go into the merits of the case and orders passed by both the authorities below.
4.00. In view of the above broad consensus recorded hereinabove, and in the facts and circumstances of the case, without further entering into the merits of the case and/or expressing anything on merits in favour of either of the parties, impugned order passed by the Income Tax Appellate Tribunal dtd. 19/12/2008 passed in ITA No.390/AHD/2006 (A.Y. 2002-2003), is hereby quashed and set aside and the matter is remanded to the learned tribunal to decide the said appeal afresh in accordance with law and on merits. In the facts and circumstances of the case and as the dispute is with respect to Assessment Year 2002-2003, it expected that the learned tribunal shall decide and dispose of the appeal on merits at the earliest and after giving an opportunity to both the parties. Present appeal is accordingly allowed to the aforesaid extent.
(M.R.SHAH, J.) (MS SONIA GOKANI, J.) Rafik Page 3 of 3