Hemanta Kumar Mohapatra, Bhubaneswar V. ITO, Ward-2(3), Bhubaneswar

ITA 216/CTK/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5296 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 30-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K PRADHAN
• Assessee Lawyers: P K MISHRAK G CHAKRAVERTYAR
• Keywords: Principle of natural justice; Additional evidence
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAV AN KUMAR GADALE, JM ./ ITA NO. 216 / CTK /20 1 6 ( / ASSESSMENT YEAR : 20 1 0 - 20 1 1 ) SRI HEMANTA KUMAR MOH APATRA, FLAT NO.DE - 614, ARCON RETREAT, PATIA SQUARE, NANDANKANAN ROAD, BHUBANEWAR - 31 VS. ITO, WARD - 2(3), BHUBANESWAR ./ ./ PAN/GIR NO. : A LQPM 8024 P ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESS EE BY : SRI P.K.MISHRA/K.G.CHAKRAVERTY,AR /REVENUE BY : SHRI D.K.PRADHAN, DR / DATE OF HEARING : 26 / 1 2 /201 7 / DATE OF PRONOUNCEMENT 27 / 1 2 /201 7 / O R D E R PER SHRI PAV AN KUMAR GADALE, JM : TH E ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF CIT(A) - 2 , BHUBANESWAR , DATED 29.02.2016 , PASSED U/S. 143(3) / 250 OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 201 0 - 201 1 . 2. AT THE OUTSET, LD. AR, FILED ADDITIONAL EVIDENCES AND SUBMITTED THAT THOSE EVIDENCES ARE VITAL FOR DECIDING THE APPEAL, THEREFORE, HE PRAYED THE ADDITIONAL EVIDENCES TO BE TAKEN ON RECORD. 3. LD. DR, ON THE OTHER HAND, OPPOSED TO THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE AS THE SAME ARE FILED FOR THE FIRST TIME BEFORE THE T RIBUNAL. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, WE FOUND THAT THE ASSESSEE HAS FILED ADDITIONAL EVIDENCES FOR THE FIRST TIME BEFORE THE TRIBUNAL AND AT THE TIME OF HEARING ITA NO. 216 /CTK/201 6 2 LD. DR OBJECTED AS THE AO WAS DEPRIVED OF EXAMINATION AND VERIFICATION OF THESE ADDITIONAL EVIDENCES. AS PER THE SUBMISSIONS OF LD. AR THAT ADDITIONAL EVIDENCES ARE VITAL FOR DECIDING THE CASE OF THE ASSESSEE AND ALSO SUPPORTED WITH VARIOUS DOCUMENTS . ON PERUSAL OF THE ADDITIONAL EVIDENCES FIL ED BY THE ASSESSEE, WE ARE OF THE OPINION THAT THESE EVIDENCES ARE JUSTIFYING THE SOURCES OF DEPOSITS MADE IN THE BANK ACCOUNT. C ONSIDERING THE FACTS AND PRINCIPLE OF NATURAL JUSTICE, WE ADMIT THE ADDITIONAL EVIDENCES AND REMIT THE ENTIRE ADDITIONAL EVIDEN CES FILED BY THE ASSESSEE TO THE FILE OF AO, WHO SHALL VERIFY AND EXAMINE THE SAME AND DECIDE THE CASE AFTER PROVIDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE AO IS ALSO DIRECTED TO APPLY HIS INDEPENDENT MIND ON THE EVIDENCES WITHOUT BEING INF LUENCED BY ITS EARLIER ORDERS. ACCORDINGLY, WE ALLOW THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 27 / 12 / 201 7 . SD/ - ( N. S. SAINI ) SD/ - ( PA V AN KUMAR GADALE ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 27 / 1 2 /201 7 . . / PKM , SENIOR PRIVATE SECRETARY / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//