ITO, Ward, Sirhind V. Sh. Bhupinder Singh, Khamanon

ITA 1297/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5385 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 31-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NECESSARY
• Keywords: Additional evidence

Judgement Text

2 EXPLAIN THE SOURCE OF THE AFORESAID AMOUNT INTO HIS BANK ACCOUNT. HE, THEREFORE, MADE THE IMPUGNED ADDITION INTO THE INCO ME OF THE ASSESSEE. 3. BEFORE US, LD. COUNSEL FOR THE ASSESSEE HAS EXP LAINED THAT THE SOURCE OF THE ABOVE SAID DEPOSITS WAS OUT OF SALE PROCEEDS OF THE LAND. THE ASSESSEE IN THIS RESPECT SUBMITTED THE COPY OF THE SALE DEED AND OTHER NECESSARY EVIDENCES. THE SAID EVIDENCES WERE REFERR ED BY THE CIT(A) TO THE ASSESSING OFFICER. THE ASSESSING OFFICER AFTER GOIN G THROUGH THE REGISTRATION DEED, REPORT OF THE TEHSILDAR, DISTANC E OF LAND FROM THE MUNICIPAL LIMITS, BANK STATEMENT OF THE ASSESSEE ET C., REPORTED IN THE REMAND REPORT THAT THE CASH WAS DEPOSITED BY THE AS SESSEE FROM THE SALE OF HIS AGRICULTURAL LAND. KEEPING IN VIEW THE REMAND R EPORT, THE LD. CIT(A) DELETED THE ADDITIONS SO MADE BY THE ASSESSING OFFI CER. 4. BEFORE US LD. DR HAS SUBMITTED THAT THE LD. CIT( A) HAS ILLEGALLY ADMITTED THE ADDITIONAL EVIDENCES. 5. WE ARE NOT INCLINED TO ACCEPT THE ABOVE CONTENTI ON OF THE LD. DR. THE ADDITIONAL EVIDENCES SUBMITTED BY THE ASSESSEE WERE JUST AND NECESSARY FOR THE PROPER ADJUDICATION OF THE MATTER. BEFORE F ORMING ANY OPINION, THE LD. CIT(A) HAS CALLED FOR THE REMAND REPORT FROM T HE ASSESSING OFFICER AND FOUND THAT THE CLAIM OF THE ASSESSEE TO BE COR RECT. 6. IN VIEW OF THE ABOVE, NO INTERFERENCE IS CALLED FOR IN THE ORDER OF THE LD. CIT(A). THE APPEAL OF THE REVENUE IS HEREBY DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03.01.2018 3 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR