Adam Haji Osman Bhaya v. O/Taxap/107/2014 Judgment

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 107 of 2014 With TAX APPEAL NO. 108 of 2014 TO TAX APPEAL NO. 112 of 2014With TAX APPEAL NO. 124 of 2014 TO TAX APPEAL NO. 137 of 2014 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER =========================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ?the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ?judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any order made thereunder ?to the interpretation of the Constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ================================================================ ADAM HAJI OSMAN BHAYA....Appellant(s) Versus INCOME TAX OFFICER....Opponent(s) ================================================================ Appearance: MR TUSHAR P HEMANI, ADVOCATE for the Appellant(s) No. 1MS VAIBHAVI K PARIKH, ADVOCATE for the Appellant(s) No. 1MR PRANAV G DESAI, ADVOCATE for the Opponent(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE KS JHAVERIandHONOURABLE MR.JUSTICE K.J.THAKER Date : 03/12/2014 COMMON ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. By way of these appeals, the assessees have challenged the common judgment and order dated 30.09.2013 passed by the Income Tax Appellate Tribunal, Rajkot [for short “the Tribunal”] in ITA Nos. 228/Rjt/2012 to 247/Rjt./2012, whereby the appeals preferred by the assessees were dismissed by the Tribunal. 2. Learned counsel for the appellants- assessees has contended that the present appeals require to be remanded to the competent authority in view of the fact that there are many discrepancies in the calculation made by the Assessing Officer in the Assessment Order and also in the judgment and order of the Tribunal. 2.1. In support of his contention, he has drawn our attention to the order of the Assessing Officer, more particularly paragraph.3, which reads as under:- “3.The details of the returns of income filed etc. in the present case is as under:- 3. Thereafter, he has drawn our attention to the judgment and order of the Tribunal, more particularly paragraph No.1, which reads as under as under:- SrITA No.Name of the A.YIncome as Income Finally DifferencPenalty . assessee originallas assessee between levied Noy returned d income by AOreturned u/s. incomeoriginallu/s 139153A/153y Creturned u/s. 139 and income returned u/s/ 153A/153C1228/RJT/20Abubakar 2004-0547270472703385702913007557012Esmail Bhaya2229/RJT/20Adam Osman 2004-05389401489401489401100001879012Bhaya3230/RJT/20Basir Osman 2004-05503201503201503201000001906012Bhaya4231/RJT/20Junus Ismail 2004-05472901572901572901100002119012Bhaya5232/RJT/20Hajraben Osman 2004-059677014677014677050000500012Bhaya6233/RJT/20Husain 2004-05293801292801292801000001486012OsmanBhaya7234/RJT/20Rashid 2005-0693500935001542006070013256012Salemamad Bhaya O/TAXAP/107/2014 JUDGMENT O/TAXAP/107/2014 JUDGMENT 4.We have heard learned advocate for the appellant and perused the material on record. Upon perusal of the record, we find substance in the contention of the learned advocate for the appellants-assessees that there are many discrepancies in the calculation made by the Assessing Officer in the Assessment Order and also in the judgment and order of the Tribunal. Hence, the submission made by the learned advocate for the appellants is required to be accepted. 5.Considering the aforesaid facts of the case and also the decision taken by this Court O/TAXAP/107/2014 JUDGMENT today itself in Tax Appeal Nos. 1181 of 2010 to 1185 of 2010, the present appeals deserve to be remanded to the Commissioner of Income Tax (Appeals), Jamanagar for deciding the matters afresh. 6.Accordingly, all these appeals are remanded to the Commissioner of Income Tax (Appeals), Jamanagar for deciding the matters afresh. The orders of Commissioner of Income Tax (Appeals), Jamanagar as well as the order of the Tribunal are quashed and set aside. The appeals stand disposed of accordingly. (K.S.JHAVERI, J.) (K.J.THAKER, J) pawan