Surjit Singh, Kurukshetra V. Income Tax Officer, Kurukshetra

ITA 176/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6663 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 25-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Principle of natural justice; Additional evidence

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, B CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 176/CHD/2017 ASSESSMENT YEAR: 2011-12 SHRI SURJIT SINGH, VS. THE ITO, WARD-1, S/O SH. JOGINDER SINGH KURUKSHETRA KURUKSHETRA PAN NO. BCBPS7853M (APPELLANT) (RESPONDENT) APPELLANT BY : SH. AJAY JAIN RESPONDENT BY : SH. MANJIT SINGH DATE OF HEARING : 08.11.2017 DATE OF PRONOUNCEMENT : 15.11.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 17.10.2016 OF THE COMMISSIONER OF INCOM E TAX (APPEALS) [HEREINAFTER REFERRED TO AS CIT(A)], KARNAL. 2. AT THE OUTSET, THE LD. AR OF THE ASSESSEE SUBMIT TED THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX. PARTE OR DER. HE HAS FURTHER SUBMITTED THAT IN THE INSTANT CASE IMPUGNED ADDITIONS HAVE BEEN MADE ON ACCOUNT OF CASH DEPOSITS IN THE BANK A CCOUNT OF THE ASSESSEE. IT HAS BEEN FURTHER SUBMITTED THAT THE RE LEVANT EVIDENCE EXPLAINING THE SOURCE OF CASH DESPITS LIKE RECEIPTS OF WESTER UNION COULD NOT BE PRODUCED BEFORE THE LD. CIT(A) AS THE ASSESSEE WAS OUT 2 OF COUNTRY WHEN THE CASE HAS FIXED FOR HEARING. EV EN THE COUNSEL FOR THE ASSESSEE COULD NOT PRODUCE THE DOCUMENTS ON FIL E AS HIS SON ON THE DATE OF HEARING WAS SUFFERING FROM ILLNESS AND WAS ADMITTED TO THE HOSPITAL. THE ASSESSEE HAS MOVED AN APPLICATION UND ER THE ITAT RULES, 1963 FOR ALLOWING TO FURNISH THE ADDITIONAL EVIDENCE TO PROVE THE SOURCE OF DEPOSITS MADE IN THE BANK ACCOUNT. TH E APPLICATION IS FURTHER SUPPORTED WITH THE AFFIDAVIT OF THE COUNSEL FOR THE ASSESSEE SHRI AJAY KUMAR SHARMA WHEREIN HE HAS DEPOSED THAT HE COULD NOT ATTEND THE HEARING BEFORE THE LD. CIT(A) BECAUSE OF THE TREATMENT OF HIS SON AT FORTIS HOSPITAL, MOHALI. 3. CONSIDERING THE ABOVE AVERMENTS, IN OUR VIEW, TH E PRINCIPLE OF NATURAL JUSTICE WILL BE WELL SERVED IF ASSESSEE IS GIVEN PROPER OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT( A) AND FURNISH THE ADDITIONAL EVIDENCES. IN VIEW OF THIS, THE APPLICA TION OF THE ASSESSEE FOR FURNISHING OF ADDITIONAL EVIDENCE IS HEREBY ALL OWED AND MATTER IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO ADMIT THE ADDITIONAL EVIDENCE SOUGHT TO BE PRODUCED BY THE AS SESSEE TO PROVE ITS CASE AND THEN TO DECIDE THE CASE ON MERITS AFTE R GIVING DUE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15.11.2017 SD/- SD/- ( ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15 TH NOV., 2017 3 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR