Shri Chandra Mohan Jha, Shillong V. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

ITA 124/GTY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1113 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Additional evidence
• Section: 143(3)

Judgement Text

1. ITA No. 124/Gau/2019 A.Y 2012-13 Shri Chandra Mohan Jha IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, VIRTUAL HEARING AT KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Shri Manish Borad, Accountant Member आयकर अपील सं.य/ ITA No. 124/Gau/2019 Assessment Year:2012-13 Chandra Mohan Jha, Swatik Niwas, Barik, Shillong-793003 बनाम V/s. ACIT, Shillong Meghalaya-793003 PAN: ADWPJ 8837F अपीलाथ /Appellant .. यथ /Respondent अपीलाथ क ओर से/By Appellant/Assessee Shri Jaspal Singh Sethi, Advocate,Ld.AR यथ क ओर से/By Respondent/Department Shri N.T. Sherpa, JCIT,Ld.DR स ु नवाई क तार ख/Date of Hearing 25-05-2022 घोषणा क तार ख/Date of Pronouncement 26-05-2022 आदेश /O R D E R PER MANISH BORAD, AM. This appeal of the assessee for the assessment year 2012-13 is directed against the order of ld. Commissioner of Income-tax (Appeals), Shillong dated 31-01-2019, which is arising out of the assessment order framed u/s. 143(3) of the Income Tax Act dated 31- 03-2015 passed by Deputy Commissioner of Income Tax, Circle- Shillong. 2. ITA No. 124/Gau/2019 A.Y 2012-13 Shri Chandra Mohan Jha 2. The assessee has raised the following grounds of appeal:- 1.1 That the learned Commissioner of Income Tax (Appeals) has erred in completing the appellate proceedings without providing adequate opportunity to the appellant. 1.2 That the learned Commissioner of Income Tax (Appeals) has erred in completing the appellate proceedings without waiting for the remand report from the Assessing Officer when an application under Rule VA of the .T Rules duly filed and accepted and proceedings of remand report before the Assessing Officer was pending. 1.3 That the learned Commissioner of Income Tax (Appeals) has erred in passing the order when the matter was adjourned sine-die 2.1 That the Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs. 30,43,203/- from dealing in agricultural commodities without going into the facts and circumstances of the case and the additional evidence submitted by the appellant. 2.2 That the Commissioner of Income Tax (Appeals) has totally ignored the fact the very nature of income has been accepted in the previous and subsequent years of returns. 3. That the learned Commissioner of Income Tax (Appeals) has erred in confirming the addition of Rs.60,71,000/- without going into the facts and circumstances of the case and without appreciating that the source of income and the source of cash deposits in the bank are absolutely the same. 4. That the assessment order as passed is not sustainable on the facts and circumstances of the case. 3. ITA No. 124/Gau/2019 A.Y 2012-13 Shri Chandra Mohan Jha 3. At the outset, Ld. Counsel for the assessee has submitted that the issues raised in the instant appeal deserves to be restored to the file of the Ld. CIT(A) as the Ld. CIT(A) has decided the appeal of assessee without waiting for remand report from the Ld. AO. 4. The Ld. Departmental Representative was fair enough in not opposing the request for restoring the issue(s) to the file of the ld. CIT(A). 5. We have heard the rival contentions and perused the records placed before us. The undisputed fact remains is that the assessee has claimed to have filed certain additional evidences before the ld. CIT(A) under Rule 46A of the I.T Rules, 1962. These additional evidences claimed to go to the root of the matter and have direct bearing on the facts of the case. We also find that an application dt. 21-06-2018 was filed by the assssee placed at page-16 of the P.B showing that certain additional evidence in form of various documents including bank account were submitted by the assessee. However, on going through the said application dt. 21-06-2018, we find that the same has been addressed to the Assistant Commissioner of Income-tax, Shillong. We also find that in the impugned order there is no such reference of additional evidence(s), which have been admitted by the ld. CIT(A) and the same being forwarded to the ld. AO for getting the remand report. 6. However, in the interest of justice and being fair to both the parties, we provide one more opportunity to the assessee to file the said additional evidences as filed along with application dt.21-06-2018 4. ITA No. 124/Gau/2019 A.Y 2012-13 Shri Chandra Mohan Jha to the ld. CIT(A), who shall, thereafter, call for the remand report from the Ld.AO and decide the issue(s) raised before us afresh as per law after giving proper and reasonable opportunity of being heard to the assessee. Therefore, all the issues raised by the assessee in the instant appeal are restored to the file of the ld. CIT(A) for fresh adjudication. 7. In the result, the appeal of the assessee is allowed for statistical purpose in above mentioned terms The order pronounced in the open Court on 26.05.2022 Sd/- Sd/- (SANJAY GARG) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated :26 th May, 2022 **PP/SPS आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1.अपीलाथ /Appellant/Assessee: Shri Chandra Mohan Jha, Swatik Niwas, Barik, Shillong-793003 2. यथ /Respondent/Department: ACIT, Shillong Meghalaya-793003 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त- अपील / CIT (A) 5. वभागीय त न ध, आयकर अपील य अ धकरण कोलकाता / DR, ITAT, Guwahati 6. गाड फाइल / Guard file. By order/आदेश से, /True Copy/ Assistant Registrar ITAT, Kolkata