{"id":169119,"date":"2011-08-24T00:00:00","date_gmt":"2011-08-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-24-august-2011-4"},"modified":"2018-10-25T16:36:02","modified_gmt":"2018-10-25T11:06:02","slug":"commissioner-vs-unknown-on-24-august-2011-4","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-24-august-2011-4","title":{"rendered":"Commissioner vs Unknown on 24 August, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 24 August, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1849\/2009\t 3\/ 3\tORDER \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1849 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nJAYSUKHBHAI\nN KOTHADIA - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\nDate\n: 09\/05\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\t\tThe<br \/>\nRevenue is in appeal against the judgment of the Tribunal, dated<br \/>\n19.11.2008, raising following questions of law for our consideration:\n<\/p>\n<p>&#8220;[A]  &#8220;Whether<br \/>\nthe Appellate Tribunal is right in law and on facts in confirming the<br \/>\norder passed by CIT(A) in reducing the addition from RS.12,23,900\/-<br \/>\nto Rs.10,000\/-&#8221;\n<\/p>\n<p>[B]  &#8220;Whether the<br \/>\nAppellate Tribunal is right in law and on facts in  restrcting the<br \/>\naddition even after accepting in principle that the claim of the<br \/>\nassessee that purchases from M\/s. Man Chem Enterprises and M\/s. K.B.<br \/>\nSales Corporation were not genuine and that the purchase amount was<br \/>\ninflated?&#8221;                  &#8221;\n<\/p>\n<p>2.\t\tFrom<br \/>\na perusal of the orders on record, we find that the Tribunal has<br \/>\nproceeded on the basis that the statements of the witnesses, relying<br \/>\nupon which the Assessing Officer had drawn adverse inference, were<br \/>\nnot offered for cross-examination.  In view of this, the Tribunal was<br \/>\npleased to confirm the order of the CIT Appeals.\n<\/p>\n<p>3.\t\tLearned<br \/>\nCounsel for the Revenue, though, was not able to dispute the above<br \/>\nfactual background, contended that in such a situation, the Tribunal<br \/>\nought to have remanded the proceedings, before the Assessing Officer,<br \/>\nto proceed further after offering the witnesses for<br \/>\ncross-examination.  The Tribunal, in his opinion, erred in shutting<br \/>\ndown  the entire proceedings, finally.  Relying on the decision in<br \/>\n&#8220;TIN BOX COMPANY VS. COMMISSIONER OF INCOME<br \/>\nTAX&#8221;,<br \/>\n(2001) 249 ITR 216, learned Counsel contended that even<br \/>\nif the  Tribunal was of the opinion that the Assessee did not get<br \/>\nappropriate opportunity to cross-examine the witnesses, correct<br \/>\ncourse to be applied was to remand the proceedings, instead of<br \/>\nrejecting the Revenue&#8217;s appeal.\n<\/p>\n<p>4.\t\tFrom<br \/>\nthe record, however, we find that the case is an old one.  More than<br \/>\n14 years have been passed, since, the assessee filed his return of<br \/>\nincome.  It is extremely doubtful, whether the persons whose<br \/>\nstatements were relied upon by the Assessing Officer, shall be, at<br \/>\nthis distant point of time, available for cross-examination.  More<br \/>\nsignificantly, this is not the case, where the Assessing Officer, on<br \/>\nhis own, did not offer the witnesses for cross-examination, but, this<br \/>\nis the case, where the assessee categorically asked for<br \/>\ncross-examination, which was denied to him.  In view of the above<br \/>\nfacts, we are not inclined to examine the contentions of the learned<br \/>\nCounsel for the Revenue, leaving it open to be judged in the<br \/>\nappropriate proceedings, in future.\n<\/p>\n<p>5.\t\tWith<br \/>\nthe above observations, this appeal stands DISMISSED.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>SONIA GOKANI,J.)<\/p>\n<p>Umesh\/<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 24 August, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1849\/2009 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1849 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus JAYSUKHBHAI N KOTHADIA &#8211; Opponent(s) ========================================================= Appearance : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-169119","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 24 August, 2011 - Free Judgements of Supreme Court &amp; 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