Sh. Rajeev Kumar Contractor, Etawah V. Dy. C.I.T. Circle-5, Firozabad

ITA 139/AGR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89205 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 02-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA
• Assessee Lawyers: NAVIN GARGH

Judgement Text

I.T.A. NO. 139/AGRA/2014 ASSESSMENT YEAR: 2006-07 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI G.C. GUPTA, VICE-PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO. 139/AGRA/2014 ASSESSMENT YEAR: 2006-07 RAJEEV KUMAR CONTRACTOR, VS. DY. C.T.T., CIRCLE-5 , KRISHNA NAGAR, BHARTHANA ROAD, FIROZABAD. ETAWAH. [PAN : AAIFR 5785 R] APPELLANT BY : SHRI NAVIN GARGH, ADVOCATE RESPONDENT BY : SMT. BELU SINHA, SR. D.R. DATE OF HEARING : 23.07.2015 DATE OF PRONOUNCEMENT : 24.07.2015 O R D E R PER G.C. GUPTA, V.P. : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-07 IS DIRECTED AGAINST THE ORDER OF THE CIT(A). 2. THE EFFECTIVE GROUNDS OF THE APPEAL OF THE ASSES SEE ARE GROUNDS NOS. 2 & 3, WHICH ARE REPRODUCED AS UNDER: 2. THAT THE ORIGINAL PARTNERSHIP DEED COULD NOT BE PRODUCED BEFORE THE LEARNED ASSESSING AUTHORITY AS THE APPEL LANT WAS HAVING IMPRESSION THAT THE PARTNERSHIP DEED WAS LOS T ALONG WITH THE BOOKS, THE INTIMATION OF WHICH WAS SENT ON 23.1 0.2007 TO POLICE STATION. I.T.A. NO. 139/AGRA/2014 ASSESSMENT YEAR: 2006-07 PAGE 2 OF 3 3. THAT AFTER A LAPSE OF ABOUT 5 YEARS THE ORIGINAL PARTNERSHIP DEED WAS DETECTED Y THE APPELLANT WITH ONE OF THE P ARTNERS NAMELY DILEEP YADAV. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT FILE ORIGINAL / CERTIFIED COPY OF PARTNER SHIP DEED BEFORE THE AO SINCE THE SAME WAS NOT TRACEABLE WITH THE PARTNERS OF THE ASSESSEE. THE ASSESSEE HAS GIVEN INTIMATION OF HAVING LOST THE PA RTNERSHIP DEED TO THE SHO, POLICE STATION, CIVIL LINES, ETAWAH. HE SUBMIT TED THAT AFTER A LAPSE OF FIVE YEARS, THE ASSESSEE WAS ABLE TO TRACE THE O RIGINAL PARTNERSHIP DEED WITH ONE OF ITS PARTNERS AND IS READY TO PRODU CE THE SAME BEFORE THE AO. THE LEARNED DR OPPOSED THE SUBMISSIONS OF T HE LEARNED COUNSEL FOR THE ASSESSEE. SHE SUBMITTED THAT THE ST ORY OF THE ASSESSEE IS NOT BELIEVABLE THAT HOW IT WAS NOT ABLE TO TRACE THE PARTNERSHIP DEED WITH ANY OF THE PARTNERS. SHE RELIED ON THE ORDERS OF THE AO AND THE CIT(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E PERUSED THE ORDERS OF THE AO AND CIT(A). WE FIND THAT THE FACT OF HAVING LOST THE ORIGINAL PARTNERSHIP DEED WAS INTIMATED TO THE SHO, POLICE STATION BY THE ASSESSEE. THE ASSESSEE HAS CLAIMED THAT IT HAS NOW TRACED THE ORIGINAL PARTNERSHIP DEED AND HAS UNDERTAKEN TO PRO DUCE THE SAME BEFORE THE ASSESSING OFFICER. IN THESE FACTS, WE FI ND THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO PROVIDE THE ASSESSEE ONE MOR E OPPORTUNITY TO PRODUCE THE PARTNERSHIP DEED BEFORE THE AO AND THE ISSUE IS RESTORED TO THE FILE OF THE AO WITH DIRECTION TO PASS DE NOVO O RDER AFTER PROVIDING I.T.A. NO. 139/AGRA/2014 ASSESSMENT YEAR: 2006-07 PAGE 3 OF 3 REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE A ND THE ASSESSEE IS DIRECTED TO FILE THE ORIGINAL / CERTIFIED COPY THER EOF. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JULY, 2015 SD/- SD/- INTURI RAMA RAO G.C. GUPTA (ACCOUNTANT MEMBER) (VICE- PRESIDEN T) DATED: AGRA: 24 TH JULY, 2015 *AKS/- COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE(6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA