Sri. C.Aswathanarayana, Bengaluru V. Deputy Commissioner of Income-Tax, Central Circle-1(4), Bengaluru

ITA 1171/BANG/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0324 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 08-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 1171/Bang/2018 Assessment Year : 2010-11 Shri C. Aswathanarayana, 639, Sulebele Main Road, Devanahalli, Bangalore. PAN: ADZPC9837F Vs. The Deputy Commissioner of Income Tax, Central Circle – 1(4), Bangalore. APPELLANT RESPONDENT Assessee by : Shri S.V. Ravishankar, Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 05-01-2022 Date of Pronouncement : 11-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 12.12.2017 passed by Ld.CIT(A)-6, Bangalore for Assessment Year 2010-11. 2. At the outset, we note that the assessment order is passed without carrying out any verification in respect of the extent of agricultural land held by assessee. The Assessing Officer had called for all the details vide notice dated 05.02.2013 and 12.02.2013. Further, we note that the assessment order making addition in the hands of the assessee was passed on 30.03.2013. It has been submitted by the Ld.AR that assessee could not collect all necessary / relevant details in such short period of time granted by the Assessing Officer and therefore the same cannot be filed before the Ld.AO. 3. On an appeal before the Ld.CIT(A), due to various reasons, assessee could not give the exact details in respect of queries raised by the Page 2 of 2 ITA No. 1171/Bang/2018 Ld.AO. The assessee has filed approximate details based on which the Ld.CIT(A) upheld the addition made by the Ld.AO. 4. We note that the issues must be analysed in having consideration to the evidences so filed by assessee. The Ld.AO is also to take necessary steps to verify such details/persons if any, which was not carried out in the assessment proceedings. In the interest of justice, we remit this appeal back to Ld.AO for de novo assessment. The assessee is directed to file all requisite details before the Ld.AO which shall then be verified by the Ld.AO in accordance with the law. Needless to say that proper opportunity of being heard must be granted to assessee. Accordingly, the grounds raised by assessee stands allowed for statistical purposes. In the result, the appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 11 th January, 2022. Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 11 th January, 2022. /MS / Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore