Sh. Baldev Singh, Amritsar. V. The Income Tax Officer, Amritsar.

ITA 210/ASR/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9588 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-08-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 12-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R JAIN
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A NO.210(ASR)/2016 ASSESSMENT YEAR: 2011-12 SH. BALDEV SINGH HOUSE NO.1/44, BABA NAMDEV ROAD, VILLAGE MOHALLA SHEKHUPUR, P.O:- JANDIALA GURU, DIST:- AMRITSAR. PAN:AGLPS2123B VS. ITO WARD-3(1), AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. K.R.JAIN (ADV.) RESPONDENT BY: SH. RAHUL DHAWAN (DR) DATE OF HEARING: 09.08.2016 DATE OF PRONO UNCEMENT: 22.08.2016 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORD ER OF LEARNED CIT(A), AMRITSAR, DATED 19.02.2016 FOR ASST. YEAR:2 011-12. 2. AT THE OUTSET, THE LEARNED AR INVITED OUR AT TENTION TO AN APPLICATION FOR ADDITIONAL EVIDENCE WHICH IS IN THE FORM OF A L ETTER OBTAINED BY ASSESSEE THROUGH RTI FROM UTI INFRASTRUCTURE TECHNO LOGY AND SERVICES LIMITED, WHICH IS AN AGENCY APPOINTED BY THE DEPART MENT FOR THE ISSUING OF PAN CARD. HE SUBMITTED THAT THIS LETTER CLEARLY STATES THAT PAN CARD IN RESPECT OF SON OF ASSESSEE SH. MANDEEP SINGH WAS PR INTED AND DISPATCHED TO THE ADDRESS OF SH. MANDEEP SINGH ON 0 3.05.2011 AND THEREFORE, THE FINDING OF ASSESSING OFFICER AND LEA RNED CIT(A) THAT PAN ITA NO.210 (ASR)/2016 ASST. YEA R: 2011-12 2 WAS AVAILABLE WITH THE ASSESSEE AT THE TIME OF OPEN ING OF BANK ACCOUNT BY ASSESSEE IS WRONG. THE LEARNED AR FURTHER SUBMIT TED THAT ASSESSEE ALSO COULD NOT EXPLAIN THE COMPLETE FACTS AND CIRCU MSTANCES AS HIS SON 24 YEARS OF AGE HAD DIED. IN VIEW OF THE ABOVE FACT S, IT WAS SUBMITTED THAT ISSUE MAY BE RESTORED TO THE OFFICE OF ASSESSING OF FICER, FOR FRESH ADJUDICATION. 3. THE LEARNED DR HAD NO OBJECTION IF THE ISSUE IS RESTORED TO THE OFFICE TO THE ASSESSING OFFICER. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT ASSESSING O FFICER HAD MADE THE ADDITION ON ACCOUNT OF DEPOSITS IN THE BANK ACCOUNT OF ASSESSEE. THE ASSESSEE HAD SUBMITTED THAT HE WAS A GOVT. EMPLOYEE AND THE AMOUNTS DEPOSITED IN THE BANK ACCOUNT REPRESENTED AMOUNTS D EPOSITED BY HIS SON WHO WAS IN THE BUSINESS OF SALE/PURCHASE OF OLD CARS. IT WAS FURTHER SUBMITTED THAT HIS SON WAS NOT HAVING PAN NO. WHEN THE ACCOUNT WAS OPENED AND THEREFORE, HIS PAN NO. WAS UTILIZED TO O PEN THE BANK ACCOUNT AND THEREFORE, HIS NAME APPEARED AS THE FIRST HOLDE R OF ACCOUNT. HOWEVER THE AUTHORITIES BELOW DID NOT ACCEPT THE CONTENTION S OF ASSESSEE AND HELD THAT PAN NO. WAS AVAILABLE WITH THE ASSESSEE ON 08. 07.2008 AND THE BANK ACCOUNT WAS OPENED AFTERWARDS, THEREFORE, THE ARGUMENT OF ASSESSEE WAS REJECTED. 5. FROM THE COPY OF ADDITIONAL EVIDENCE PLACED AT ( PB-4) WE FIND THAT IT IS THE FACT OF THAT PAN OF SH. MANDEEP SING SON OF ASSESSEE WAS ITA NO.210 (ASR)/2016 ASST. YEA R: 2011-12 3 GENERATED ON 08.07.2008, HOWEVER IT IS ALSO A FACT THAT THE PAN CARD WAS ISSUED TO THE ASSESSEE ON 03.05.2011 AS NOTED IN TH E SAID LETTER. THE ACCOUNT OF THE ASSESSEE WAS OPENED IN THE YEAR 2010 , THEREFORE, WHEN PAN CARD WAS ISSUED TO ASSESSEE ON 03.05.2011 THE B ANK ACCOUNT OF THE ASSESSEE WAS ALREADY OPENED. MOREOVER, WE FIND THAT DUE TO SUDDEN DEATH OF SON OF ASSESSEE, THE ASSESSEE COULD NOT FI LE COMPLETE EXPLANATION FOR THE DEPOSITS AND THIS GROUND OF APPEAL HAS BEEN RAISED VIDE GROUND NO.4 OF THE APPEAL. IN VIEW OF THE FACTS AND CIRCUM STANCES, WE DEEM IT APPROPRIATE TO REMIT THE ISSUE BACK TO THE OFFICE O F ASSESSING OFFICER, WHO WILL READJUDICATE THE ISSUE AFTER AFFORDING AN REAS ONABLE OPPORTUNITY OF BEING HEARD. 6. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 22 .08.2016. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCO UNTANT MEMBER DATED:22.08.2016. /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER