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TMI Blog2014 (12) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) on the issue, it is being upheld – Decided against revenue. Mistake in totaling and addition in amount of Heena Fabrics – Held that:- The issue regarding totaling mistake of ₹ 1,03,406/- and addition of amount of Heena Fabrics of ₹ 50,895/- was not adjudicated by the CIT(A) – thus, the matter is remitted back to the CIT(A) for adjudication – Decided in favour of assessee. - ITA No.3495/Ahd/2010, CO No.20/Ahd/2011, 159/Ahd/2011 160/Ahd/2011 161/Ahd/2011 162/Ahd/2011 163/Ahd/2011 164/Ahd/2011 - - - Dated:- 8-12-2014 - Shri G. C. Gupta And Anil Chaturvedi,JJ. For the Petitioner : Shri V. K. Singh, Sr.DR For the Respondent : Shri S.N. Soparkar ORDER Per Bench: This appeal by the Revenue and CO by the assessee, Smt. Patasi Devi Bhanwarlal Jain for the Asstt.Year 2007-08 and other appeals pertaining to the different assessees of the same group are directed against the orders of the CIT(A) for the Asstt.Year 2007-08. Since the appeals involve identical issues and pertain to the same group, these are being disposed of with this consolidated order. ITA No.3495/Ahd/2010 for A.Y.2007-08 (Revenue s appeal in the case of Smt.Patasi Devi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the CIT(A) has directed to consider the figure of opening stock while working out the opening stock as on the date of survey for the purpose of calculating the excess stock as per the books of accounts of the assessee at the time of survey, and opening stock of relevant year was only ₹ 6,94,502/- and not ₹ 24,12,412/- as mentioned in the grounds of the appeal of the Revenue. The opening stock of current year in which the survey operation was conducted by the department, has to be considered for the purpose of working out the opening stock of the assessee, as on the date of survey, for determining the excess stock as per the account books of the assessee as on the date of survey, and accordingly, there is no mistake in the order of the CIT(A) on this issue, in directing the AO to take opening stock of current year and work out the excess stock as per the books of accounts of the assessee as on the date of survey, and there being no mistake in the order of the CIT(A) on the issue, the same is confirmed, and the ground of the Revenue being without any merit, is dismissed. CO No.20/Ahd/2011 for A.Y.2007-08 (Assessee s CO in the case of Smt.Patasidevi Bhanwarlal Jain) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.Heena Fabrics etc. 3.0 The ld.CIT(A) further erred in law and on facts in not adjudicating the ground no.3 raised before him relating to the facts that the survey party had worked out the excess stock simply on the basis of statement of Shri Rajesh Bhanwarlal Jain. 9. We find that the issue regarding the value of opening stock not taken while determining the excess stock of the assessee at the time of survey has been decided in favour of the assessee, and there is no grievance left to the assessee on the issue. The learned counsel for the assessee fairly submitted that in this appeal of the assessee there is no undecided issue in the appellate order passed by the CIT(A), and therefore, the grounds of the appeal of the assessee may be dismissed. Accordingly, we dismiss the grounds of the appeal of the assessee, as no issue arises for adjudication before us from the appellate order passed by the CIT(A) and the grounds of the assessee are dismissed. ITA No.160/Ahd/2011 Asstt.Year 2007-08 (In the case of Shri Dilipkumar Bhanwarlal Jain) 10. The grounds of the appeal are as under: 1.0 The ld.CIT(A) erred in law and on facts on not adjudicating sthe appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts that the survey party had worked out the excess stock simply on the basis of statement of Shri Rajesh Bhanwarlal Jain without specifically examining the appellant. 13. We have heard parties. We find that the issue of addition of bale s value taken twice by the AO at ₹ 16,144/- was not adjudicated by the CIT(A), and accordingly, the issue in the ground of the appeal of the assessee is restored to the file of the CIT(A) with direction to adjudicate the same on merits, after allowing reasonable opportunity of hearing to both the parties. We direct accordingly. ITA No.162/Ahd/2011 Asstt.Year 2007-08 (In the case of Shri Rajesh Bhanwarlal Jain) 14. The grounds of the appeal are as under: 1.0 The ld.CIT(A) erred in law and on facts on not adjudicating the appeal of the respondent in respect of various mistakes pointed out by way of written submissions because those mistakes were committed by the survey party while ascertaining the physical stock vis a vis the stock as per books on the date of survey. 2.0 The ld.CIT(A) further erred in law and on facts in considering only one mistake committed by survey party i.e. regarding not considering the closing sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lal Jain. 17. We have heard parties. We find that the issue raised by the assessee with regard to the totaling mistake of ₹ 2,75,307/- and the amount of Heena Fabrics taken in totaling of ₹ 22,173/- and of the bale s value taken twice by the AO at ₹ 23,251/- was not adjudicated by the CIT(A), and accordingly, the issues in the grounds of the appeal of the assessee are restored to the file of the CIT(A) with direction to adjudicate the same on merits, after allowing reasonable opportunity of hearing to both the parties. We direct accordingly. ITA No.164/Ahd/2011 Asstt.Year 2007-08 (In the case of Shri Bharatkumar B. Mandowara) 18. The grounds of the appeal are as under: 1.0 The ld.CIT(A) erred in law and on facts on not adjudicating the appeal of the respondent in respect of various mistakes pointed out by way of written submissions because those mistakes were committed by the survey party while ascertaining the physical stock vis a vis the stock as per books on the date of survey. 2.0 The ld.CIT(A) further erred in law and on facts in considering only one mistake committed by survey party i.e. regarding not considering the closing stock of 31.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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