{"id":25375,"date":"2011-11-16T00:00:00","date_gmt":"2011-11-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-16-november-2011"},"modified":"2017-04-17T23:28:44","modified_gmt":"2017-04-17T17:58:44","slug":"commissioner-vs-heard-on-16-november-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-16-november-2011","title":{"rendered":"Commissioner vs Heard on 16 November, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Heard on 16 November, 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\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1584\/2010\t 3\/ 3\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. 1584 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nB\nC BHANDARI, DECEASED BY L H SHAIELSH BHANDARI - 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\n \n \n\n\n \n\nDate\n: 16\/11\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Revenue<br \/>\n\tis in appeal against the judgment of the Tribunal dated 29.1.2010.\n<\/p>\n<p>Heard<br \/>\n\tlearned Counsel Mr.M.R.Bhatt for the appellant and Mr.Soparkar for<br \/>\n\tthe respondent appearing on Caveat for final disposal of the appeal.\n<\/p>\n<p>Learned<br \/>\n\tcounsel jointly submitted that under identical circumstances, this<br \/>\n\tCourt had remanded the revenue&#8217;s appeal before the Tribunal for<br \/>\n\tfresh consideration making following observations:\n<\/p>\n<p>&#8220;Having<br \/>\nthus heard the learned counsel for the parties and having perused the<br \/>\nrecord, we find that previously even after best efforts, witness<br \/>\nAshok Gupta  could not be produced for cross-examination at the hands<br \/>\nof the assessee. Simultaneously, Revenue is also of the opinion that<br \/>\nthere is sufficient independent evidence on record to hold that the<br \/>\ntransaction was bogus  even after discarding the evidence of Shri<br \/>\nAshok Gupta.\n<\/p>\n<p>\tIn<br \/>\nthat view of the matter, we find that the Tribunal&#8217;s desire to remand<br \/>\nthe proceedings  for fresh attempt to offer Shri Ashok Gupta  for<br \/>\ncross-examination was not justified.  Further, we find that  the onus<br \/>\n to produce Shri Ashok Gupta, whose statements were relied upon by<br \/>\nthe Department and whose cross-examination was desired by the<br \/>\nassessee  is cast on the assessee.     It would be a piquant<br \/>\nsituation if the assessee failed to produce  the said witness  before<br \/>\nthe Assessing Officer.   The question may then arise whether on<br \/>\naccount of the assessee&#8217;s failure to produce Shri Ashok Gupta   for<br \/>\ncross-examination and that therefore,  no cross-examination could be<br \/>\ncarried out, what would be the effect of the Tribunal&#8217;s order.  To<br \/>\navoid all these complications, particularly in view of the  Revenue&#8217;s<br \/>\nfirm stand that quite independently of the evidence of Mr.Ashok<br \/>\nGupta, there was sufficient independent evidence to sustain the<br \/>\nfindings, we are inclined to set aside the order of the Tribunal and<br \/>\nwe accordingly set aside the same.  Proceedings are  remanded before<br \/>\nthe Tribunal. The Tribunal is requested to rehear the appeals.  It is<br \/>\n clarified that evidence of Shri Ashok Gupta  shall, however, be<br \/>\ndiscarded  while considering and deciding the assessee&#8217;s appeal.   We<br \/>\nhave not expressed any opinion on the remaining contentions of the<br \/>\nrival parties.   Appeal stands disposed of accordingly&#8221;.\n<\/p>\n<p>Issue<br \/>\n\tis being common without recording separate reasons, this appeal is<br \/>\n\tpartly allowed. Tribunal&#8217;s order is set aside. Proceedings are<br \/>\n\tremanded for fresh consideration bearing in mind the observations<br \/>\n\tmade in order dated 29.8.2011 passed in Tax Appeal No.1218 of 2010<br \/>\n\twhich are reproduced herein above.\n<\/p>\n<p>Tax<br \/>\n\tAppeal is disposed of accordingly.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>(Ms.SONIA<br \/>\nGOKANI, J.)<\/p>\n<p>(ashish)<\/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 Heard on 16 November, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1584\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1584 of 2010 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus B C BHANDARI, DECEASED BY L H SHAIELSH [&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-25375","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 Heard on 16 November, 2011 - Free Judgements of Supreme Court &amp; 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