Falguni Jagdish Raval, Ahmedabad vs. ITO, Ward-4(2)(2), Ahmedabad
In the result, the appeal of the assessee is allowed
ITA 639/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad01 Dec 2021AY 2010-11
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Years : 2010-11 Falguni Jagdishbhai Raval, Income Tax Officer, C-501, Gaurav Tower, Vs Ward-4(2)(2), Nr. Nutan School, Rannapark, Ahmedabad Ghatlodia, Ahmedabad-380063 Pan : Ajjpr 6230 P अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ" Assessee By : None Revenue By : Shri Kamlesh Makwana, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 10/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 01/12/2021 आदेश/O R D E R आदेश आदेश आदेश Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad [“Cit(A) In Short] Dated 15.01.2019 Passed For Assessment Year 2010-11. 2. In Response To The Notice Of Hearing, No One Has Come Present On Behalf Of The Assessee. Therefore, With The Assistance Of Learned Departmental Representative, We Have Gone Through The Record Carefully & Proceed To Dispose Of The Appeal Ex-Parte Qua The Assessee.
For Appellant: NoneFor Respondent: Shri Kamlesh Makwana, Sr DR
Section 143(3)Section 148
…which has escaped assessment – Rs.99,94,328/-“. Thus, according to the reasons, this was the escaped income; however, no addition of this income has been made. Recently, the Hon’ble jurisdictional High Court in the case of CIT Vs. Mohmed Juned Dadani, [2013] 355 ITR 172 (Guj), Hon’ble Delhi High Court in the case of Ranbaxy Laboratories Ltd Vs CIT, 336 ITR 136 (Del HC) and also Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways (I) Ltd., 331 ITR 236 (Bom) have held that if no additions are being made on an issue for which an assessment was re-opened, then any other escaped income came to the notice of…