Sh. Jarnail Singh, Rajpura V. ITO, Rajpura

ITA 1295/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0819 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR DHIR
• Assessee Lawyers: VOHRA
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1295/CHD/2018 / ASSESSMENT YEAR : 2014-15 SHRI JARNAIL SINGH, S/O SH. BIR SINGH, VILLAGE LACHHJRUKALAN TEHSIL RAJPURA, PATIALA VS. THE ITO, RAJPURA. ./PAN NO: DYGPS6782E / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI M.S. VOHRA, ADVOCATE ' ! / REVENUE BY : SH. ANIL KUMAR DHIR, SR. DR # $ % /DATE OF HEARING : 16.05.2019 &'() % / DATE OF PRONOUNCEMENT : 03.06.2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 22.08.2018 OF THE COMMISSIONER OF INCOM E TAX (APPEALS), PATIALA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL IS AGGRIEVED BY THE ACTION OF THE LOWER AUTHORITIES IN NOT ACCEPTING THE INCOME OF 4 LACS AS AGRICULTURAL INCOME OF THE ASSESSEE OUT OF THE TOTAL AGRICULTURA L INCOME OF THE ASSESSEE OF 22 LACS. THE ASSESSING OFFICER THOUGH ACCEPTED THE CLAIM OF THE ASSESSEE REGARDING THE AGRICULTURAL INCOME O F 18 LACS ON THE BASIS OF RECORD OF AGRICULTURAL PROPERTY AND CROP T HEREUPON I.E. KHASRA GIRDAWARI SUBMITTED BY THE ASSESSEE, HOWEVER, HE R EJECTED THE CLAIM OF ITA NO. 1295-CHD-2018- SH. JARNAIL SINGH,RAJPURA 2 THE AGRICULTURAL INCOME AMOUNTING TO 4 LACS ON THE GROUND THAT THE ASSESSEE HAS SHOWN THE SAID INCOME FROM THE SALE OF TREES. THE ASSESSING OFFICER OBSERVED THAT IN THE KHASRA GIRDA WARI WHICH IS THE RECORD OF THE CROP ON THE LAND MAINTAINED BY THE LA ND REVENUE OFFICER, THERE WAS NO MENTION OF TRESS STANDING ON THE LAND OR BEING CULTIVATED BY THE ASSESSEE. HE ALSO OBSERVED THAT THE ASSESSEE HA D EVEN NOT PRODUCED THE PERSONS TO WHOM THE ASSESSEE ALLEGEDLY SOLD THE SE TREEES. THE LD. CIT(A) ALSO CONFIRMED THE AFORESAID FINDING S GIVEN BY THE ASSESSING OFFICER. 3. BEFORE US, LD. COUNSEL FOR THE ASSESSEE HAS SUBM ITTED THAT THERE WERE 1200 EUCALYPTUS, 100 KIKKAR AND 50 SHISHAM TRE ES STANDING ON THE BOUNDARY AS WELL AS NEAR TUBE WELL IN THE FIELDS OF THE ASSESSEE. THAT THE LAND REVENUE OFFICIALS AS PER THE ESTABLISHED PROCE DURE DO NOT MENTION ABOUT THE STANDING TREES ON THE BOUNDARY OF THE LAN D AND NEAR TUBE WELL CONNECTION IN KHASRA GIRDAWRI. 4. SO FAR AS THE NON-PRODUCTION OF SHRI RAM DYAL W HO HAD PURCHASED THE AFORESAID TREES IS CONCERNED, THE ASSESSING OFF ICER NEVER ASKED THE ASSESSEE TO PRODUCE HIM. THE LD. COUNSEL FOR THE AS SESSEE HAS FURTHER SUBMITTED THAT THE ASSESSEE IS READY TO FURNISH THE REQUISITE EVIDENCES IN THIS RESPECT BEFORE THE ASSESSING OFFICER. THAT THE LOWER AUTHORITIES HAVE DECIDED THE CASE WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE OF FURNISHING THE NECESSARY DETAILS. ITA NO. 1295-CHD-2018- SH. JARNAIL SINGH,RAJPURA 3 5. THE LD. DR HAS RELIED ON THE FINDINGS OF THE LO WER AUTHORITIES. 6. CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW, THAT THE INTEREST OF JUSTICE WILL BE WELL SERVED IF THE ASSE SSEE IS GIVEN AN OPPORTUNITY TO PRODUCE THE PROPER EVIDENCES REGARDI NG THE STANDING TREES ON HIS LAND AND SALE THEREOF BY THE ASSESSEE YIELDI NG AGRICULTURAL INCOME OF 4 LACS. THE ORDERS OF THE LOWER AUTHORITIES ARE, T HEREFORE, SET ASIDE AND THE MATTER IS REMANDED BACK TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THIS ISSUE AFRESH IN ACCORDANCE WITH LAW AFT ER GIVING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE TO PRESENT HIS CASE INCLUDING THE REPORT OF THE REVENUE OFFICIALS, IF A NY, AS WELL AS CONFIRMATIONS / STATEMENTS OF THE ALLEGED PURCHASER OF THE SAID TREES. 7. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS TR EATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03.06.2019 SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 30.06.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE ITA NO. 1295-CHD-2018- SH. JARNAIL SINGH,RAJPURA 4 '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR