Sri. Sagar Krishna, Hospet V. Income Tax Officer, Ward-1, Hospet

ITA 1812/BANG/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5208 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GANESH R GHALE TO D EPT
• Keywords: Opportunity of being heard; Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER ITA NO.1812/BANG/2018 ASSESSMENT YEAR : 2013-14 SRI SAGAR KRISHNA, ADVOCATE, WARD NO.4, PATEL NAGAR, HOSPTET. PAN AYGPK 2938 M VS. THE INCOME-TAX OFFICER, WARD-1, HOSPET. APPELLANT RESPONDENT APPELLANT BY : SHRI BALRAM R RAO, ADVOCATE RESPONDENT BY : SHRI GANESH R GHALE, ADVOCATE STANDING COUNSEL TO D EPT. DATE OF HEARING : 05.11.2019 DATE OF PRONOUNCEMENT : 05.11.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 26/2/2018 PASSED BY CIT(A), GULBARGA AND AND IT RELATES TO THE ASST. YEAR 2013-14. 2. THE AO COMPLETED THE ASST. BY MAKING ADDITION OF RS.15.04 LAKHS OUT OF AGRICULTURAL INCOME DECLARED BY THE AS SESSEE AND ANOTHER ADDITION OF RS.10.30 LAKHS RELATING TO BANK DEPOSITS. THE ASSESSEE COULD NOT GET FAVORABLE ORDER FROM LD CIT( A) IN RESPECT OF ABOVE SAID BOTH ADDITIONS AND HENCE THE ASSESSEE AH S FILED THIS APPEAL BEFORE THE TRIBUNAL. ITA NO.1812 /BANG/2018 PAGE 2 OF 4 3. THE LD AR SUBMITTED THAT THE AO HAS MADE THE ABO VE SAID TWO ADDITIONS WITHOUT CONSIDERING THE EVIDENCES FUR NISHED BY THE ASSESSEE IN SUPPORT OF THE CLAIM OF AVAILABILITY OF AGRICULTURAL INCOME. HE SUBMITTED THAT THE ASSESSEE FIELD AFFI DAVITS ALONG WITH THE VOUCHERS BEFORE THE AO AS WELL AS LD CIT(A), BU T BOTH THE AUTHORITIES HAVE NOT EXPRESSED THEIR VIEW ON THE AB OVE SAID DOCUMENTS. ACCORDINGLY HE PRAYED THAT THE MATTER M AY BE RESTORED TO THE FILE OF THE AO FOR EXAMINING THE ISSUES AFRE SH BY DULY CONSIDERING THE EVIDENCES FURNISHED BY ASSESSEE. T HE LD AR FURTHER SUBMITTED THAT THE ABOVE SAID EVIDENCES, IN THE ALT ERNATIVE, MAY BE TAKEN AS ADDITIONAL EVIDENCES UNDER RULE 29A OF THE INCOME-TAX APPELLATE TRIBUNAL RULES. 4. THE LD DR, ON THE CONTRARY, SUPPORTED THE ORDER PASSED BY LD CIT(A). 5. HAVING HEARD THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT BOTH THE ISSUES NEED TO BE RESTORED TO THE FILE OF THE AO FOR EXAMING THEM AFRESH BY DULY CONSIDERING THE AFFIDAVITS AND EVIDENCES FURNISHED BY THE ASSESSEE. ACCORDINGLY I SET ASIDE THE ORDER PASSED BY LD CIT(A) ON THESE TWO ISSUES AND RESTORE BOTH T HE ISSUES TO THE FILE OF AO FOR EXAMINING THEM AFRESH BY DULY CONSID ERING THE EVIDENCES THAT WERE/MAY BE FURNISHED BY THE ASSESSE E BEFORE HIM. AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, THE AO MAY TAKE APPROPRIATE DECISION IN ACCORDANCE WITH THE LAW. ITA NO.1812 /BANG/2018 PAGE 3 OF 4 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE I S TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH NOVEMBER, 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, THE 5 TH NOVEMBER, 2019. /VMS/ COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE ITA NO.1812 /BANG/2018 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED