Shri Nagappa R Kashiraj , Yadgir V. Income Tax Officer, Ward-1 , Yadgir

ITA 1977/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2824 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-03-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 10-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Keywords: Principle of natural justice; Set aside
• Section: 143(3); 142(1); 250; 201; 143(2); 13; 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 1977 /BANG/201 7 (ASSESSMENT YEAR: 201 4 - 15 ) SHRI NAGAPPA R KASHIRAJ, R/O HOSAKERE VILLAGE, SHAHAPUR, YADGIR DISTRICT - 585 309 .APPELLANT PAN AJAPN 6625K VS. INCOME TAX OFFICER , WARD 1, YADGIR. RESPONDENT. ASSESSEE BY: SHRI G. VENKATESH, ADVOCATE. REVENUE BY: SHRI MANJEET SINGH, ADDL. CIT (D.R) DATE OF HEARING : 09.03 .20 20 DATE OF PRONOUNCEMENT : 13 .03 .20 20 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), GULBARGA PASSED U/S . 143(3) AND U/S 250 OF THE INCOME TAX ACT, 1961. 2 ITA NO.1977/BANG/2017 2. AT THE TIME OF HEARING, THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT T HER E IS A DELAY OF ONE DAY I N FILING THE APPEAL BEFORE THE T RIBUNAL AND CONDONATION PETITION IS FILED. WE CONSID ERED THE FACTS AND REASONS ENVISAGED BY LDA R FOR THE DELAY AND THE LEARNED DEPARTMENTAL REPRES ENTATIVE HAS NO SERIOUS OBJECTIONS. ACCORDINGLY , THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED . 3. THE BRIEF FACTS OF THE CASE ARE, THE ASSESSEE HAS INCOME FROM AGRICULTURE , SHEEP FARMING AND INCOME FROM HOUSE PROPERTY. THE ASSESSEE FILED THE RETURN OF INCOME ON 7.1.2015 WITH TOTAL INCOM E OF RS.5 ,44,350 / - , SUBS EQUENTLY THE CASE WAS SELECTED FOR SCRUTINY AND NOTICE UNDER SECTION 143(2) AND 142(1) OF THE ACT WERE ISSUED. THE ASSESSING OFFICER FOUND, THAT ASSESSEE WAS CARRYING CASH OF RS12 LAKHS AND WAS INTERCEPTED AT AIRPORT AND THE CASE WAS INVEST IGATED, FURTHER THE ASSESSEE HAS ADMITTED INCOME AND STATEMENT WAS RECORDED. THE AO IN ASSESSMENT PROCEEDINGS DEALT ON THE SUBMISSIONS AND INFORMATION , BUT MADE ADDITION OF CASH DEPOSITS UNDER SECTI ON 68 OF THE ACT AND INCOME ADMITTED BY THE ASSESSEE AND A SSESSED TOTAL INCOME OF RS 94,83,314/ - AND PASSED ORDER UNDER SECTION 14 3(3) OF THE ACT DT.30.11.2016. AGGRIEVED BY THE ORDER, THE ASSESSEE HAS FILED AN APPEAL WITH THE CIT (APPEALS). THE LEARNED CIT (APPEALS) , CONSIDERING THE GROUNDS OF APPEAL, SUBMISSI ONS OF THE ASSESSEE OBSERVED THAT THE NO EVIDENCES WERE SUBMITTED OR EXPLANATION S IN RESPECT OF ENTRIES IN THE BOOKS OF ACCOUNTS HENCE CONFIRMED THE 3 ITA NO.1977/BANG/2017 ACTION OF THE ASSESSING OFFICER AND DISMISSED THE APPEAL. AGGRIEVED BY THE CIT (APPEALS) ORDER, THE ASSESS EE HAS FILED AN APPEAL WITH THE TRIBUNAL. 4. AT THE TIME OF HEARING, THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT CIT ( APPEALS) HAS ERRED IN SUSTAINING THE ADDITION, AND FURTHER ARGUED THAT THE ADDITIO NAL GROUNDS OF APPEAL ARE FILED FOR T HE FIRST TIME BEFORE THE TRIBUNAL, A S THE ASSESSEE HAS SUFFERED DOUBLE TAXATION UNDER INCOME ADMI TTED AND ADDITION OF CASH DEPOSITS UND ER SECTION 68 OF THE ACT AND PRAYED FOR ALLOWING THE APPEAL. CONTRA, THE LD. DR SUPPORTED THE ORDER OF CIT (APPEALS). 5. WE HEARD THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL ON RECORD. T HE LEARNED AUTHORIZED REPRESENTATIVE HAS RESTRICTED HIS SUBMISSIONS, EXPLAINING THAT THE A SSESSEE HAS SUFFERED INCOME TAX TWICE UNDER INCOME ADMITTED AND ADDITION UNDER SECTION 68 OF TH E ACT. THE ASSESSEE FOR THE FIRST TIME RAISED ADDITIONAL GROUNDS OF APPEAL AND ARE IMPORTANT IN DECISION MAKING OF THE PRESENT CASE. WE FOUND THE SUBMISSIONS OF THE LDAR ARE REALISTIC ON FACTS AND LAW. . HENCE, CONSIDERING THE FACTS AND CI RCUMSTANCES, PRI NCIPLES OF NATURAL JUSTICE AND THAT THE ASSESSEE HAS FILED ADDITIONAL GROUNDS OF APPEAL AND THERE ARE NO OBSERVATION S OF CIT (APPEALS) ON THESES ASPECTS. W E SET ASIDE THE ORDER OF THE CIT (APPEALS) AND RESTORE THE ENTIRE DISPUTED ISSUE S AND ADDITIONAL GROU NDS OF APPEAL TO THE FILE OF CIT (APPEALS) TO ADJUDICATE AFRESH AND PASS A SPEAKING ORDER AND THE ASSESSEE SHOULD BE 4 ITA NO.1977/BANG/2017 PROVIDED ADEQUATE OPPORTUNITY OF HEARING AND SHALL CO - OPERATE IN SUBMITTING THE INFORMATION FOR EARLY DISPOSAL OF APPEAL AND ALLOW THE GROU NDS OF APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES 6 . IN THE RESULT, THE ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. S D / - S D / - ( A.K. GARODIA ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 3 .03 . 20 20 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (APPEALS) 4. PRIN. CIT 5. DR, ITAT 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE