Nitin Goel, Parwanoo V. DCIT, CC-II, Chandigarh

ITA 1488/CHANDI/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5674 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHAN KUMAR
• Assessee Lawyers: RAJIV DATTA
• Keywords: Additional evidence; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRISANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1488/CHD/2018 / ASSESSMENT YEAR : 2015-16 SHRI NITIN GOEL, PLOT NO. 28, SECTOR 1, PARWANOO (H.P.) VS. ! THE DCIT, CENTRAL CIRCLE - II, CHANDIGARH ' # ./ PAN NO: ANQPG0344N '$/ APPELLANT &' '$ / RESPONDENT ()*+ /ASSESSEE BY : SH. RAJIV DATTA, CA *+ / REVENUE BY : SH. KRISHAN KUMAR, CIT DR , -*) .# /DATE OF HEARING : 29.08.2019 /0 *) .# / DATE OF PRONOUNCEMENT : 30. 09.2019 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 29.09.2018 OF THE COMMISSIONER OF INCO ME TAX (APPEALS )- 3, GURGAON [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THAT THE ORDER OF THE LD. CIT(A) IS AGAINST THE FAC TS OF THE CASE AND IS BAD IN LAW AS THE ADDITIONS ARE NOT BASED ON ANY MATERIAL FOUND DURING THE COURSE OF SEARCH. 2. THAT THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ESTIMATION OF FOREIGN TOUR EXPENSES FOR CHINA AT RS . ITA NO. 1488-CHD-2018- SHRI NITIN GOEL, PARWANOO 2 1,70,000/- AND FURTHER ERRED IN CONFIRMING THE ADDITION OF RS. 90,000/- IN THE HANDS OF THE ASSESSEE, IN SPITE OF THE FACT THAT THE FATHER OF T HE ASSESSEE SHRI UMESH GOEL HAS OWNED HAVING MET THE EXPENSES. 3. THAT THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ESTIMATION OF HOUSEHOLD EXPENSES AT RS. 6,07,220/- P.A. AND FURTHER ERRED IN CONFIRMING THE ADDITION OF RS. 1,77,600/- TOWARDS THE SHARE OF THE ASSESSEE. 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE APPLICATION FILED BY THE ASSESSEE FOR ADMISSION OF ADDITIONAL EVIDENCE UNDER RULE 29 OF THE INCOME TAX APPELLATE TRIBUNAL RULES 1963. IT HAS BEEN PLEADED THAT AFTER PASSING OF THE IMPUGNED ASSESSMENT ORDER BY THE ASSESSING OFFICER, THE SETT LEMENT COMMISSION IN THE CASE OF FATHER OF THE ASSESSEE NAMELY SHRI U MESH GOEL HAS PASSED THE ORDER. THE IMPUGNED ADDITIONS MADE BY THE ASS ESSING OFFICER HAVE BEEN DEALT BY THE HON'BLE SETTLEMENT COMMISSION IN THE SAID ORDER. THAT THE ORDER OF THE HON'BLE SETTLEMENT COMMISSION IS VERY MUCH RELEVANT, AND IS REQUIRED TO BE LOOKED INTO AND CON SIDERED FOR JUST AND PROPER DECISION OF THE CASE. THE LD. COUNSEL, THERE FORE, HAS SUBMITTED THAT THE ADDITIONAL EVIDENCE FURNISHED BY THE ASSES SEE BE ADMITTED AND THE MATTER BE RESTORED TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE ISSUE AFRESH IN THE LIGHT OF THE ADDITIONAL EVIDENC E FURNISHED. 4. THE DR, THOUGH HAS RELIED ON THE FINDINGS OF THE LOWER AUTHORITIES, HOWEVER, COULD NOT REBUT THE CONTENTION OF THE LD. COUNSEL FOR THE ITA NO. 1488-CHD-2018- SHRI NITIN GOEL, PARWANOO 3 ASSESSEE THAT THE ORDER OF THE SETTLEMENT COMMISSIO N WAS SUBSEQUENT TO THE ORDER PASSED BY THE ASSESSING OFFICER AND THAT THE ISSUES DEALT BY THE HONBLE SETTLEMENT COMMISSION HAVE BEARING ON T HE ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL. 5. IN VIEW OF THIS, THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE ARE ADMITTED AND THE IMPUGNED ORDERS OF THE LOWER AUTH ORITIES ARE HEREBY SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE ISSUE AFRESH. THE ASSESSING OFFICER W ILL CONSIDER THE EVIDENCE SO FURNISHED BY THE ASSESSEE. NEEDLESS TO SAY THAT THE ASSESSEE WILL PROMPTLY APPEAR BEFORE THE ASSESSING OFFICER, AS AND WHEN CALLED FOR, AND WILL NOT CONTRIBUTE IN DELAYING THE PROCEE DINGS. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.09.2019 SD/- SD/- ( . . / N.K. SAINI) ( ! / SANJAY GARG) '#$ / VICE PRESIDENT %& / JUDICIAL MEMBER DATED : 30.09. 2019 .. 2*&)3454) / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. &' '$ / THE RESPONDENT 3. , 6) / CIT 4. , 6) ( )/ THE CIT(A) 5. 47 &)8 , . 8 , 9:;< / DR, ITAT, CHANDIGARH 6. ;= - / GUARD FILE 2 , / BY ORDER, > / ASSISTANT REGISTRAR ITA NO. 1488-CHD-2018- SHRI NITIN GOEL, PARWANOO 4