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TAXAP/1203/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No.1203 of 2009
=========================================
COMMISSIONER
OF INCOME TAX-II - Appellant(s)
Versus
ATUL
MOTICHAND JHAVERI (HUF) - Opponent(s)
=========================================
Appearance:
MR
MR BHATT, SR. ADVOCATE with MRS MAUNA M BHATT
for Appellant(s): 1,
None
for Opponent(s): 1,
=========================================
CORAM
:
HONOURABLE
MS. JUSTICE HARSHA DEVANI
and
HONOURABLE
MR. JUSTICE R.M.CHHAYA
Date
: 29/04/2011
ORAL
ORDER
(Per
: HONOURABLE MS. JUSTICE HARSHA DEVANI)
1. In
this appeal under section 260A of the Income Tax Act, 1961, the
appellant – revenue has challenged order dated 19th
December, 2008 passed by the Income Tax Appellate Tribunal, Ahmedabad
Bench ‘D’ in ITA No.405/Ahd/2006 proposing the following three
questions:-
Whether,
on the facts and in the circumstances of the case, the Income Tax
Appellate Tribunal is right in law in passing the impugned order by
relying upon the order passed by the Appellate Tribunal in the case
of the assessee for assessment year 2000-2001?
Whether,
on the facts and in the circumstances of the case, the Income Tax
Appellate Tribunal is right in law in coming to the conclusion that
the assessee has discharged onus of burden of proof for proving
expenses under the head ‘labour expenses’ of which the assessee has
claimed deduction?
Whether,
on the facts and in the circumstances of the case, the order of the
Income Tax Appellate Tribunal is suffering non-application of mind
and it is contrary to the evidence and material on the record of the
case and, hence, perverse or not?
2. A
perusal of the impugned order of the Tribunal indicates that the
Tribunal has merely followed its decision in the assessee’s own case
for assessment year 2000-01. Mr. M.R. Bhatt, learned senior advocate
appearing on behalf of the appellant has submitted that the Tribunal
in relation to assessment year 2000-01 had remanded the matter to the
Commissioner of Income Tax (Appeals).
3. In
the light of the aforesaid facts, without going into the merits of
the case, the appeal is disposed of leaving it open to the appellant
to file appropriate application before the Tribunal.
(
Harsha Devani, J. )
(
R.M. Chhaya, J. )
hki
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