DINESH B POKHRIYAL,MUMBAI vs. INCOME TAX OFFICER WARD-2, PANVEL

सुनवाई क� तार�ख / : 14.11.2017 Date of Hearing घोषणा क� तार�ख / : 05.02.2018 Date of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals) dated 27.06.2017 and pertains to the assessment year 2010-11.

(A.Y.2010-11) Dinesh B. Pokhriyal vs. ITO 1. On the facts and in the circumstances of the case and in law the Commissioner of Income-tax (Appeals)' erred in not deciding the grounds 2 to 5 without appreciating that the same goes to the root of the CASE right from selection of appellants case FOR scrutiny till passing a complete assessment order as per the provision of income tax law

2 On the facts and in the circumstances of the case and in law the Commissioner of Income-tax (Appeals) erred in NOT DELETING/confirming THE income added AS INTEREST income of RS 10,18,107/- without appreciating that the SAID amount added purely on presumption, assumption, imagination and without any finding as to how the said figures had been arrived as the show cause notice dated 25.10.12 proposes addition of RS 9,58,725/- against interest expenses claimed 861629/-and without any evidence on allegations of related entities belongs to appellant.

3 On the facts and in the circumstances of the case and in law the Commissioner of Income-tax (Appeals) erred in upholding/confirming THE income added AS short term capital gain of Rs 4,28,302/- without appreciating that the SAID amount added purely on presumption, conjectures, surmises as also the same is of earlier assessment period and without jurisdiction.

(A.Y.2010-11) Dinesh B. Pokhriyal vs. ITO Commissioner of Income Tax (Appeals) in his appellate order has noted that the assessee has not pressed these grounds. Now, the assessee has filed an affidavit that no such concession was given before the ld. Commissioner of Income Tax (Appeals).

In this regard, the affidavit by the assessee may be referred as under:

AFFIDAVIT I, Dinesh S/o. Brijmohan Udayram Pokhriya! do here by solemnly state and affirm that 1. I say that I along with my chartered accountant appeared before the Hon'ble Commissioner of Income Tax(CIT) (appeals-2)for hearing of appeal filed before him on 16/05/2013. 2. I say that my chartered accountant argued the matter on alL the points stated in the grounds of appeal memo.

3. I say that the point no.l to 5 was argued and also judgment of crystal phosphates ltd V/s ACIT ITA IMo.3630/Del/2009 decided by ITAT delhi Bench B on point no. 2 was given to honorable CIT but he didn't accepted the judgments and was not accepting and satisfied with the arguments on point 2 to 5 and told to argue the matter only on merit.

4. I say that the stated facts in the appeal order related to point no.l was to be withdrawn and rest points were never agreed to withdraw nor said it is not pressed for adjudication.

5. I say that during oral arguments and discussions were going on the Hon'ble CIT wrote something in its file and asked me to sign as my chartered accountant was not carrying authority letter and I signed on the dotted line without reading the contents myself nor my chartered accountant read the said contents as also both of them were continuing discussions. I say that whatever stated above is true and correct to the best of my knowledge and belief and I believe the same to be true.

6. I say that whatever stated above is true and correct to the best of my knowledge and belief and I believe the same to be true. Sd/- (Dinesh S/o. Brijmohan Udayram Pohkriyal)

4. Upon careful consideration, I find that the interest of justice demands that the grounds should be remitted to the file of the ld. Commissioner of Income Tax

(A.Y.2010-11) Dinesh B. Pokhriyal vs. ITO (Appeals), the ld. Commissioner of Income Tax (Appeals) is accordingly directed to pass a speaking order on the issue raised before him and not adjudicated by him. Needless to add, the assessee should be granted proper opportunity of being heard. Parties are at liberty to pursue their cases as deem necessary pursuant to the order of the ld. Commissioner of Income Tax (Appeals) after this order remitting the same to his file.