{"id":211902,"date":"2011-04-19T00:00:00","date_gmt":"2011-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-rameshbhai-on-19-april-2011"},"modified":"2016-02-20T00:27:44","modified_gmt":"2016-02-19T18:57:44","slug":"commissioner-vs-rameshbhai-on-19-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-rameshbhai-on-19-april-2011","title":{"rendered":"Commissioner vs Rameshbhai on 19 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Rameshbhai on 19 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1498\/2009\t 4\/ 4\tORDER \n \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. 1498 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - GANDHINAGAR - Appellant(s)\n \n\nVersus\n \n\nRAMESHBHAI\nN CHAUDHARY - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nRULE NOT RECD BACK 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\n \n \n\n\n \n\nDate\n: 19\/04\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tRevenue<br \/>\nis in appeal against judgement of the tribunal dated 27.2.2009<br \/>\nraising following questions for our consideration :\n<\/p>\n<p>(A)\tWhether<br \/>\nthe Appellate Tribunal is right in law and on facts in holding that<br \/>\nreopening u\/s. 147 was bad in law?\n<\/p>\n<p>(B)\tWhether<br \/>\nthe Appellate Tribunal was justified in upholding the order of the<br \/>\nCIT(A) in deleting the disallowance of deduction of Rs.21,97,019\/-<br \/>\nclaimed u\/s.36(1)(va) r.w.s. 43B of the I.T. Act?\n<\/p>\n<p> \tOn<br \/>\n8.3.2011, we had passed the following order :\n<\/p>\n<p>&#8220;Counsel<br \/>\nfor the Revenue submitted that the Commissioner of Income-tax<br \/>\n[Appeals], Gandhinagar had allowed the appeal of the assessee on the<br \/>\nground that  the re-opening of the assessment was bad in law.<br \/>\nRevenue&#8217;s appeal before the Income Tax Appellate Tribunal, Ahmedabad<br \/>\ncame to be dismissed, without deciding the question of law at all.\n<\/p>\n<p>\tConsidering<br \/>\nthe submissions made by the learned counsel for the Revenue, issue<br \/>\nnotice for final disposal, returnable four weeks.&#8221;\n<\/p>\n<p>\tAccordingly,<br \/>\nwe have heard learned counsel for the Revenue as well as Shri Ramesh<br \/>\nChaudhary respondent assessee who appeared before us in person.\n<\/p>\n<p> \tFrom<br \/>\nthe record, we find that the substantial question is with respect to<br \/>\ndeduction of amount of Rs.21,97,019\/- claimed by the assessee under<br \/>\nsection 36(1)(va) of the Income Tax Act, 1961. The Assessing Officer<br \/>\ndisallowed such a claim by reopening the assessment. Case of the<br \/>\nRevenue is that the assessee had not deducted employee&#8217;s contribution<br \/>\nto Provident Fund within the due date as explained under clause (va)<br \/>\nof sub-section(1) of   section 36 and deduction was therefore, not<br \/>\nallowable. Assessee carried the issue in appeal before CIT(Appeals)<br \/>\nand contended inter-alia that reopening  itself was bad in law.<br \/>\nCIT(Appeals) upheld such a contention and quashed the order of the<br \/>\nAssessing Officer only on this ground.\n<\/p>\n<p>\tRevenue<br \/>\ncarried the issue in appeal before the tribunal and contended that<br \/>\nreopening of assessment was valid, and raised following two<br \/>\ncontentions :\n<\/p>\n<p>&#8220;1.\n<\/p>\n<p>The Ld.CIT(A) has erred in law and on facts of the case in holding<br \/>\nthe reopening the assessment to be void in law.\n<\/p>\n<p>2.\tThe<br \/>\nLd. CIT(A) has erred in law and on facts of the case in deleting the<br \/>\naddition of Rs.21,97,019\/- made on account of disallowance of<br \/>\ndeduction u\/s. 36(1)(va) r.w.s. 438 of the Income Tax Act, 1961 (for<br \/>\nshort, &#8220;the Act&#8221;)&#8221;\n<\/p>\n<p> \tFrom<br \/>\nthe above, it can be seen that before the tribunal, Revenue had<br \/>\nraised two contentions. First contention was that reopening was<br \/>\nvalid. CIT(Appeals) therefore, erred in quashing the order of the<br \/>\nAssessing Officer holding that reopening was void. Second contention<br \/>\nwas that even otherwise on facts and in law, deductions claimed by<br \/>\nthe assessee was not available under section 36(1)(v) of the Act.\n<\/p>\n<p> \tFrom<br \/>\nthe order of the tribunal, we find that tribunal only dealt with one<br \/>\nof the two contentions. Relying on the decision of Delhi High Court<br \/>\nin case of <a href=\"\/doc\/731219\/\">CIT v. P.M. Electronics<\/a> reported in (2008) 220 CTR<br \/>\n635(Del), tribunal was of the opinion that deduction was validly<br \/>\nclaimed by the assessee.\n<\/p>\n<p>\tCounsel<br \/>\nfor the Revenue pointed out that such question is being considered by<br \/>\nthis Court and several Tax Appeals have been admitted. We would have<br \/>\nordinarily taken same course and admitted this appeal also. However,<br \/>\nwe find that question with respect to validity of the reopening of<br \/>\nthe assessment was not decided by the tribunal though raised.<br \/>\nResultantly, if ultimately the High Court is inclined to reverse the<br \/>\nview of the tribunal on the question of allowability of deduction<br \/>\nclaimed by the assessee, question may still remain whether the<br \/>\nreopening of assessment was valid at all or not which question the<br \/>\ntribunal did not decide. We may recall that this was the only ground<br \/>\non which CIT(Appeals) has allowed the appeal of the assessee. In<br \/>\nfacts and circumstances of the case, therefore, we are of the opinion<br \/>\nthat proceedings are required to be remanded to the tribunal for<br \/>\nconsidering the first ground of the Revenue namely, challenge to<br \/>\nCIT(Appeals) view that reopening of assessment was void.\n<\/p>\n<p> \tFor<br \/>\nthe above purpose, the proceedings are remanded to the tribunal. We<br \/>\nclarify that tribunal&#8217;s view on merits of the deduction claimed is<br \/>\nnot interfered with at this stage. It is further clarified that<br \/>\nRevenue&#8217;s appeal is not considered on merits and all issues are kept<br \/>\nopen to be judged in future if need so arises.\n<\/p>\n<p> \tTax<br \/>\nAppeal is disposed of accordingly.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/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 Rameshbhai on 19 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1498\/2009 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1498 of 2009 ========================================================= COMMISSIONER OF INCOME TAX &#8211; GANDHINAGAR &#8211; Appellant(s) Versus RAMESHBHAI N CHAUDHARY &#8211; Opponent(s) ========================================================= [&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-211902","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 Rameshbhai on 19 April, 2011 - Free Judgements of Supreme Court &amp; 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