The ITO 1 (3), V. Smt Agya Kaur Bhatia,

ITA 171/IND/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2707 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-07-2010
• Assessment Year: 1999-2000
• Appeal Filed On: 03-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: C P JOSHI
• Keywords: Additional evidence
• Section: 143(3); 148

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI B.R.KAUSHIK, ACCOUNTANT MEMBER PAN NO. : - I.T.A.NO. 171/IND/2009 A.Y. : 1999-2000 INCOME-TAX OFFICER, SMT.AGYA KAUR BHATIA, 1(3), VS 458, VISHNUPURI COLONY, INDORE INDORE. APPELLANT RESPONDENT APPELLANT BY : SMT. APARNA KARAN, SR. DR RESPONDENT BY : SHRI C.P.JOSHI, ADV. O R D E R PER B. R. KAUSHIK, A.M. THIS APPEAL HAS BEEN FILED BY THE DEPARTMENT AGAIN ST THE ORDER DATED 27.01.2009 OF THE LD. CIT(A)-I, INDORE. 2. THE FIRST GROUND OF APPEAL IS REPRODUCED BELOW :- THE LD.CIT(A) ERRED IN DELETING THE ADDITION OF RS . 21,72,348/- OUT OF TOTAL ADDITION OF RS. 32,00,000/ - MADE BY THE ASSESSING OFFICER AS INCOME FROM UNDISCLOSED SO URCES. 3. THE SECOND GROUND BEING GENERAL IN NATURE DOES NOT REQUIRE ANY ADJUDICATION. PAGE 2 OF 3 4. THE FACTS OF THE CASE ARE THAT THE AO FINALIZED ASS ESSMENT U/S 143(3) READ WITH SECTION 148 OF THE INCOME-TAX ACT, 1961, AS PER HIS ORDER DATED 27 TH JANUARY, 2006, AT A TOTAL INCOME OF RS. 34,57,500/ - AS AGAINST RETURNED INCOME OF RS. 79,500/-. THE AO MAD E THE ADDITION OF RS. 32 LAKHS ON ACCOUNT OF UNDISCLOSED INCOME AND RS. 1 ,78,000/- ON ACCOUNT OF AGRICULTURAL INCOME, WHICH WAS NOT PROVED BY THE ASSESSEE. THE LD.CIT(A) AS PER HIS IMPUGNED ORDER DELETED THE ADD ITION OF RS. 10,27,562/- AND CONFIRMED THE ADDITION OF RS. 21,72 ,348/-. THE LD.CIT(A) ALSO CONFIRMED THE ADDITION OF RS. 1,78,000/- ON AC COUNT OF AGRICULTURAL INCOME NOR PROVED BY THE ASSESSEE AND ,HENCE, TREAT ED AS INCOME FROM OTHER SOURCES. THE APPEAL WAS FILED BY THE ASSESSEE AGAINST THE ABOVE STATED CONFIRMATIONS AS PER I.T.A.NO. 97/IND/2009, WHICH HAS BEEN DECIDED ON 17 TH JUNE,2010. THE CROSS APPEAL OF THE REVENUE AGAINST THE DELETION OF ADDITION OF RS. 10,27,562/- COULD NOT B E BROUGHT TO THE NOTICE OF THE BENCH AT THE TIME OF HEARING OF THE APPEAL O F THE ASSESSEE. 5. DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL, HOWEVER, POINTED OUT THAT THE APPEAL OF THE ASSESSE E HAS BEEN DECIDED AND THE ISSUE HAS BEEN RESTORED TO THE FILE OF AO FOR F RESH ADJUDICATION AFTER CONSIDERING THE ADDITIONAL EVIDENCE FILED BY THE AS SESSEE AND GIVING PROPER OPPORTUNITY TO THE ASSESSEE. SINCE THE ISSUE RAISED IN THE APPEAL OF THE DEPARTMENT IS ON THE SAME FACTS, AS THE ISSUE R AISED IN GROUND NO.4 OF PAGE 3 OF 3 THE APPEAL OF THE ASSESSEE, WE CONSIDER IT FAIR AND REASONABLE TO RESTORE THE ISSUE INVOLVED IN THE APPEAL OF THE DEPARTMENT TO T HE FILE OF THE AO WITH THE DIRECTION THAT HE SHOULD DECIDE THE ISSUE AFRES H AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE AND KEEPING IN VIEW THE DIRECTIONS ISSUED AS PER ORDER DATED 17 TH JUNE,2010, IN I.T.A.NO. 97/IND/2009 FOR ASSESSMENT YEAR 1999-2000 IN THE CASE OF THE ASSESS EE. 6. THE ORDERS OF THE LOWER AUTHORITIES ARE VACATED AND THE AO IS DIRECTED TO DECIDE THE ISSUE AFRESH AS PER DIRECTIO NS GIVEN ABOVE. 7. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2010. SD/- SD/- (JOGINDER SINGH) (B. R. KAUSHIK) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19 TH JULY, 2010. CPU* 197