Income Tax Officer, Ward-1, Anantapur V. Karanam Sainath Kumar, Anantapur

ITA 1204/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66467 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 07-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R LAXMAN
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO. 1204/HYD/2012 A.Y. 2009-10 THE INCOME TAX OFFICER WARD-1 ANANATAPUR VS. SRI KARANAM SAINATH KUMAR ANANATAPUR PAN: ATYPK6958J APPELLANT RESPONDENT APPELLANT BY: SRI R. LAXMAN RESPONDENT BY: NONE DATE OF HEARING: 15 . 11 .2012 DATE OF PRONOUNCEMENT: 15.11.2012 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A), GUNTUR DATED 7.6.2012 FOR ASSESSMENT YE AR 2009-10. 2. THE MAIN GRIEVANCE OF THE REVENUE IN THIS APPEAL IS WITH REGARD TO ADMISSION OF CERTAIN ADDITIONAL EVIDENCE BY THE CIT(A) WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESS ING OFFICER TO EXAMINE THE SAID EVIDENCE, THEREBY VIOLATING THE PR OVISIONS OF RULE 46A(3) OF INCOME-TAX RULES, 1962. 3. WE HAVE HEARD THE LEARNED DR. NONE APPEARED FOR T HE ASSESSEE. IN OUR OPINION, THERE IS MERIT IN THE GR OUND RAISED BY THE REVENUE THAT THE CIT(A) CONSIDERED CERTAIN ADDI TIONAL DOCUMENTARY EVIDENCE REGARDING OWNING OF AGRICULTUR AL LAND AT BIDANAMCHERLA VILLAGE, SIMHADRIPURAM MANDAL, KADAPA DISTRICT AND SALE OF JCB, ETC., IN SUPPORT OF THE ASSESSEE'S CLAIM. THE ASSESSING OFFICER HAS NO OCCASION TO CONSIDER THESE PARTICULARS. BEING SO, THERE IS VIOLATION OF RULE 46A OF THE IT RULES. AS SUCH, IN OUR OPINION, IT IS APPROPRIATE TO REMIT THE ISSUE B ACK TO THE FILE OF ITA NO. 1204/HYD/2012 SRI KARANAM SAINATH KUMAR ===================== 2 THE ASSESSING OFFICER FOR FRESH CONSIDERATION IN TH E LIGHT OF THE EVIDENCE PRODUCED BEFORE THE CIT(A) BY THE ASSESSEE . ACCORDINGLY, THE ENTIRE ISSUE IS REMITTED BACK TO THE FILE OF TH E ASSESSING OFFICER FOR FRESH CONSIDERATION IN THE LIGHT OF THE ADDITIO NAL EVIDENCE PRODUCED BEFORE THE CIT(A) AND IN ACCORDANCE WITH L AW. 4. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER, 2012. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 15 TH NOVEMBER, 2012 TPRAO COPY FORWARDED TO: 1. THE INCOME TAX OFFICER, WARD - 1, 3 RD ROAD, NEW TOWN, ANANTAPUR. 2. SRI KARANAM SAINATH KUMAR, 12 - 4 - 746, ADARSH NAGAR, NEAR NAIK NAGAR, ANANTAPUR. 3. THE CIT(A), GUNTUR 4 . THE CIT, TIRUPATI. 5. THE DR B BENCH ITAT, HYDERABAD.