Smt. Vageeshwari Srinivas, Ben V. Income Tax officer, Ward 4(3)(4), , Ben

ITA 1841/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4462 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 08-10-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 29-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Keywords: Reopening of assessment
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IN ITA NO.1841 TO 1844/BANG/2018 ASSESSMENT YEAR : 2011-12 TO 2014-15 SMT. VAGEESHWARI SRINIVAS, BASEMENT MANGAM PRIDE, SECTOR-II, HSR LAYOUT, BENGALURU-560 034. PAN AAVPV 1002E VS. THE INCOME TAX OFFICER, WARD-4(3)(4), BENGALURU. APPELLANT RESPONDENT APPELLATE BY : SMT. SHEETHAL BORKAR, ADVOCATE RESPONDENT BY : SHRI PRIYADARSHI MISHRA, JCIT DATE OF HEARING : 08-10-2020 DATE OF PRONOUNCEMENT : 21-10-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAS BEEN FILED BY ASSESSEE AGAINST SEPARATE ORDERS DATED 28/03/2018 PASSED BY LD.CIT(A )-4, BANGALORE FOR ASSESSMENT YEARS 2011-12 TO 2014-15. 2. LD. A.R. SUBMITTED THAT ISSUE RAISED BY ASSESSEE IN ALL YEARS UNDER CONSIDERATION ARE COMMON AND IDENTICAL. 3. LD.AR SUBMITTED THAT GROUND NO. 1 RAISED IN ALL THE APPEALS UNDER CONSIDERATION ARE GENERAL IN NATURE A ND PAGE 2 OF 6 ITA NO.1841 TO 1844/BANG/2018 THEREFORE DO NOT REQUIRE ADJUDICATION. SHE SUBMITTE D THAT FOR ALL YEARS UNDER CONSIDERATION ASSESSMENT ORDER HAS BEEN PASSED UNDER SECTION 143 (3) READ WITH SECTION 148 OF THE ACT. ASSESSEE BEFORE THIS TRIBUNAL HAS CHALLENGED REOPENING OF ASSESSMENT TO BE BAD IN LAW. SHE SUBMITTED THAT THE SAID ISSUE HAS BEEN ALLEGED BY ASSESSEE IN GROUND NO. 2 FOR ALL YEARS UNDER CONSIDERATION, AND THAT, ASSESSEE DO NO T WISH TO PRESS THIS GROUND . 4. ACCORDINGLY, GROUND NO.1 AND 2 OF APPEALS FOR YE ARS UNDER CONSIDERATION IS DISMISSED AS WITHDRAWN. GROUND 3-7 5. LD.AR SUBMITTED THAT, ISSUE ALLEGED BY ASSESSEE IN GROUND 3-7 RELATES TO ADDITION ON ACCOUNT OF UNEXPL AINED CASH SALES. LD.AR SUBMITTED THAT, EXCEPT FOR THE AM OUNT OF ADDITION MADE BY LD.AO, FACTS RELATING TO THE ADDIT ION ARE IDENTICAL AND SIMILAR FOR ALL YEARS UNDER CONSIDERA TION. LD.AR SUBMITTED THAT SAID ADDITION WAS MADE BY LD.AO BASE D ON SUBMISSION MADE BY REPRESENTATIVE ON BEHALF OF ASSE SSEE, THAT CERTAIN CASH SALES WERE NOT ACCOUNTED FOR IN T HE BOOKS OF ACCOUNTS. 6. AGGRIEVED BY ADDITIONS MADE BY LD.AO, ASSESSEE PREFERRED APPEAL BEFORE LD.CIT(A), WHO RECORDED A F INDING THAT, REPRESENTATIVE HAD WILLINGLY CONSENTED TO THE ADDITION BEFORE LD.AO. 7. AGGRIEVED BY ADDITION CONFIRMED BY LD.CIT(A), AS SESSEE IS IN APPEAL BEFORE US. LD.AR REFERRED TO AFFIDAVIT DATED 30/12/2019 FILED BY REPRESENTATIVE WHO APPEARED BEF ORE LD.AO DURING ASSESSMENT PROCEEDINGS FOR ALL YEARS U NDER PAGE 3 OF 6 ITA NO.1841 TO 1844/BANG/2018 CONSIDERATION. SHE SUBMITTED THAT, REPRESENTATIVE S TATED UNDER OATH OF HAVING CONSENTED TO THE ADDITION TO B UY PEACE. LD.AR FURTHER SUBMITTED THAT, ASSESSING OFFICER DID NOT REJECT BOOKS OF ACCOUNT AT ANY STAGE, HOWEVER CAME TO A CO NCLUSION THAT, CERTAIN CASH SALES FOR EACH ASSESSMENT YEARS WERE UNACCOUNTED FOR. SHE FURTHER SUBMITTED THAT LD.AO F AILED TO PROVIDE DETAILS OF ALLEGED CASH SALES THAT WERE NOT ACCOUNTED FOR IN THE BOOKS OF ACCOUNT. 8. ON THE CONTRARY, LD.S.DR SUBMITTED THAT, ASSESSE E FAILED TO RECONCILE THE STATEMENT SUBMITTED AND HAS NOT BROUGHT ON RECORD SPECIFIC DETAILS/EVIDENCES TO CON TROVERT THE FINDINGS OF LD.AO. HE THUS SUPPORTED THE ORDERS PASSED BY AUTHORITIES BELOW. 9. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. 10. WE NOTE THAT THE REPRESENTATIVE WHO APPEARED BE FORE LD.AO IN HIS AFFIDAVIT HAS GIVEN A STATEMENT UNDER OATH THAT, THERE HAS BEEN NO SALES OUTSIDE THE BOOKS, AND THAT , BOOKS WERE AUDITED THAT WERE FILED BEFORE AUTHORITIES BE LOW. IN ASSESSMENT ORDER PASSED, WE NOTE THAT, ASSESSING OF FICER HAS NOT PROVIDED BIFURCATIONS OF CASH SALES ADDED AS UNACCOUNTED IN BOOKS OF ACCOUNT. LD.AO HAS NOT PROV IDED DETAILS OF IMPUGNED ADDITION FOR YEARS UNDER CONSID ERATION IN THE ASSESSMENT ORDER PASSED. LD.AO HAS ALSO NOT RECORDED DETAILS OF ALLEGED CASH SALES FROM SALES R EGISTER THAT WAS UNACCOUNTED BY ASSESSEE. 11. WE ARE THEREFORE OF OPINION THAT THE ISSUE NEED S TO BE REMANDED TO LD.AO WITH A DIRECTION TO PROVIDE DETAI LS OF PAGE 4 OF 6 ITA NO.1841 TO 1844/BANG/2018 IMPUGNED ADDITIONS FOR RELEVANT ASSESSMENT YEARS WE RE IDENTIFIED BY LD.AO TO BE UNACCOUNTED IN THE BOOKS OF ACCOUNT. ASSESSEE IS DIRECTED EXPLAIN THE CASH SALE S FOUND IN THE SALES REGISTER ALLEGED TO BE UNACCOUNTED WITH S UPPORTIVE DOCUMENTS. LD.AO IS DIRECTED TO PASS A DETAILED ORD ER AFTER CONSIDERING THE MATERIAL IS FILED BY ASSESSEE IN SU PPORT OF ITS CLAIM IN ACCORDANCE WITH LAW. LD.AO SHALL VERIFY TH E DETAILS/EVIDENCES FILED BY ASSESSEE IN ACCORDANCE W ITH LAW. IN THE EVENT ASSESSEE FAILS TO FILE REQUISITE DETAI LS/EVIDENCES WITHIN REASONABLE TIME, ADVERSE INFERENCE MAY BE DR AWN BY LD.AO. 12. NEEDLESS TO SAY THAT, PROPER OPPORTUNITY OF BEI NG HEARD, MUST BE GRANTED TO ASSESSEE, IN ACCORDANCE WITH LAW . ACCORDINGLY, GROUNDS 3-7 RAISED BY ASSESSEE FOR ALL YEARS UNDER CONSIDERATION STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL IS FILED BY ASSESSEE FOR ALL Y EARS UNDER CONSIDERATION STANDS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OCT, 2020. SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 21 ST OCT, 2020. /VMS/ PAGE 5 OF 6 ITA NO.1841 TO 1844/BANG/2018 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 6 OF 6 ITA NO.1841 TO 1844/BANG/2018 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -10-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -10-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -10-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -10-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -10-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -10-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -10-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS