TMI Blog2019 (7) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... as discussed above. We also permit the department to request the Tribunal to take up the Miscellaneous Applications preferred by the Revenue and hear both the sets of appeals together. - R/TAX APPEAL NO. 47 of 2019 With R/TAX APPEAL NO. 51 of 2019 With R/TAX APPEAL NO. 52 of 2019 With R/TAX APPEAL NO. 53 of 2019 With R/TAX APPEAL NO. 54 of 2019 - - - Dated:- 16-7-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Appellant (s) : MR VARUN PATEL For The Opponent (s) : MR DARSHAN R. PATEL COMMON ORAL JUDGMENT ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The issue involved in the present group of Tax Appeals for the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Natpur Co-operative Bank Ltd., and the Current Account No.59 with the Shreenathji Co-operative Bank Ltd., the addition of ₹ 5,00,000=00 for two partially disclosed accounts (i.e. ₹ 2,50,000=00 per partially disclosed account) was made in the remaining Assessment Years (Ref.: Tax Appeal No.52 of 2019 assessment order for the Assessment Year 1999- 2000; Tax Appeal No.51 of 2019 assessment order for the Assessment Year 2000-01; Tax Appeal No.54 of 2019 assessment order for the Assessment Year 2001-02; and Tax Appeal No.53 of 2019 assessment order for the Assessment Year 2002-03). 5. Mr.Varun Patel, the learned counsel for the Revenue, submitted that it cannot be said that the Assessing Officer had adopted n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. We have heard Mr.Varun Patel, the learned counsel appearing for the Revenue and Mr.Darshan Patel, the learned counsel appearing for the assessee. 9. Having regard to the submissions canvassed on rival side, we are of the view that the ends of justice would be met if the matters are remitted to the Tribunal for deciding the issue as regards the uniformity of the estimation rates for addition regarding the partially disclosed bank account in connection with the non-operative finance afresh. 10. In view of the aforesaid, the Appeals are allowed in part. The impugned orders passed by the ITAT are hereby quashed and set-aside. The matter is remitted to the ITAT for fresh consideration of the issue as disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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