Shri Ramveer Singh, Agra V. I.T.O. 4(3), Agra

ITA 214/AGR/2015

• Counselvise Citation: 21420314 RSA 2015
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA
• Assessee Lawyers: RAJENDRA SHARMA
• Keywords: Principle of natural justice; Additional evidence

Judgement Text

I.T.A. NO. 214/AGRA/2015 ASSESSMENT YEAR: 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI G.C. GUPTA, VICE-PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO.214/AGRA/2014 ASSESSMENT YEAR: 2010-11 RAM VEER SINGH, VS. INCOME-TAX OFFICER, NEW MAU, DAYAL BAGH, AGRA. 4(3), AGRA APPELLANT BY : SHRI RAJENDRA SHARMA, ADVOCATE RESPONDENT BY : SMT. BELU SINHA, SR. DR DATE OF HEARING : 23.07.2015 DATE OF PRONOUNCEMENT : 24.07.2015 O R D E R PER G.C. GUPTA, V.P. : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2010-11 IS DIRECTED AGAINST THE ORDER OF THE CIT(A). 2. THE ONLY EFFECTIVE GROUNDS OF APPEAL OF THE ASSE SSEE ARE GROUND NO. 1 & 2, WHICH ARE REPRODUCED AS UNDER : 1. THAT THE LD. CIT(APPEALS) HAS BEEN ARBITRARY AND UNJUST WHILE SUSTAINING THE ADDITION FOR RS.629500/- AND RS.45,4 14/- AS MADE BY THE AO. NO ADDITION IS LIABLE TO BE SUSTAINED. ADDI TIONS MADE BY THE AO AND SUSTAINED BY CIT(APPEALS) IS LIABLE TO BE DE LETED. 2. THAT THE CIT HAS ERRED ON FACTS AND IN LAW WHILE REJECTING THE APPELLANTS APPLICATION MOVED UNDER RULE 46A OF THE INCOME TAX RULES FOR ADMISSION OF ADDITIONAL EVIDENCES, WHICH ARE DIRECTLY RELATED WITH THE ROOT CAUSE OF ADDITION AND COULD N OT BE FILED BEFORE THE AO BEING NO PROPER OPPORTUNITY WAS ALLOWED. IN THE EQUITY AND NATURAL JUSTICE & FOR JUST DECISION ADDITIONAL EVID ENCES FILED BEFORE C.I.T. (APPEALS) ARE LIABLE TO BE ADMITTED UNDER RU LE 46A OF THE INCOME TAX RULES. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ASSESSEE HAS FILED ADDITIONAL EVIDENCE, WHICH WAS DIRECTLY RELAT ED TO THE ROOT OF THE ADDITION, I.T.A. NO. 214/AGRA/2015 ASSESSMENT YEAR: 2010-11 PAGE 2 OF 2 BUT THE CIT(A) HAS REJECTED THE SAME IN VIOLATION O F RULE 46A OF THE INCOME TAX RULES. HE SUBMITTED THAT THERE WERE SUFFICIENT REASONS FOR NOT FILING THE EVIDENCES BEFORE THE AO, AS NO PROPER OPPORTUNITY F OR THE SAME WAS ALLOWED BY THE AO. HE SUBMITTED THAT NO SPECIFIC QUERY WITH REGARD TO THE AMOUNT DEPOSITED PRIOR TO THE DATE OF SALE WAS MADE TO THE ASSESSEE. THE LEARNED DR HAS RELIED ON THE ORDERS OF THE AO AND THE CIT(A ). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND THE FACTS AS EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE. WE ARE OF THE VIEW THAT IT SHALL BE IN THE INTEREST OF JUSTICE TO PROVIDE THE ASSESSEE ONE MORE OPPORTUNITY TO PLEAD ITS CASE WITH REGARD TO THE SOURCE OF DEPOSITS MADE BY HIM AND ACCORDINGLY, THE ORDERS OF THE AUTHORITIES BELOW ARE SET ASIDE T O THE FILE OF AO TO PASS A DE NOVO ASSESSMENT IN ACCORDANCE WITH LAW AFTER PROVID ING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THE ASSE SSEE SHALL BE AT LIBERTY TO FILE THE EVIDENCES IN SUPPORT OF ITS CASE. WE DIREC T ACCORDINGLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JULY, 2015. SD/- SD/- INTURI RAMA RAO G.C. GUPTA (ACCOUNTANT MEMBER) (VICE- PRESIDEN T) DATED: AGRA: 24 TH JULY, 2015 *AKS/- COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE(6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA