SH. ROHIT KATNA S/O SH. RAVINDER KATNA, HOSHIARPUR V. INCOME TAX OFFICER, DASUYA

ITA 221/ASR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3147 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-11-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J K PASSI
• Keywords: Additional evidence; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DB, BEN CH AMRITSAR BEFORE SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM ./ITA NO.221/ASR/2019 ( / ASSESSMENT YEAR: 2010-11) SH. ROHIT KATNA S/O SH. RAVINDER KATNA, C/O SH. J.K. PASSI, ADVOCATE, 506/56 HIRA COLONY, HOSHIARPUR, PUNJAB-146 001. VS. INCOME TAX OFFICER, DASUYA, HOSHIARPUR. ./ ./PAN/GIR NO.: BFLPK 5346 E (APPELLANT) .. (RESPONDENT) APPELLANT BY : SH. J.K. PASSI, ADV. RESPONDENT BY : SH. CHARAN DAS, DR. / DATE OF HEARING : 28/11/2019 /DATE OF PRONOUNCEMENT : 28/11/2019 / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAIN ING TO ASSESSMENT YEAR 2010-11, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEALS)-1, JALANDHAR IN APPEAL NO. 10181/2017-18/ CIT(A)-1/JAL WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASS ESSING OFFICER U/S 143(3)/147 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 18.12.2017. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE INFORMS THE BENCH THAT THE ASSESSEE HAS SUBMITTED ADDITIONAL EVIDENCES OR EXPL ANATIONS ABOUT THE DATE WISE AMOUNT RECEIVED ON ACCOUNT OF SALE OF LAND AND ADVA NCE RECEIVED AGAINST AGREEMENT. ITA NO.221/ASR/2019 ASSESSMENT YEAR: 2010-11 SH. ROHIT KATNA S/O SH. RAVINDER KATNA P PP PA AA AG GG GE EE E | || | 2 22 2 THE ASSESSEE ALSO SUBMITTED THE DETAILS OF LAND SOL D AFTER AUGUST, 2009 TO 31ST MARCH, 2010. THESE ADDITIONAL SUBMISSIONS/DOCUMENTS ARE RE PRODUCED BELOW: ITA NO.221/ASR/2019 ASSESSMENT YEAR: 2010-11 SH. ROHIT KATNA S/O SH. RAVINDER KATNA P PP PA AA AG GG GE EE E | || | 3 33 3 THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT TH ESE DETAILS/EXPLANATIONS WERE NEITHER EXAMINED BY THE ASSESSING OFFICER NOR BY LD . CIT(A), THEREFORE, AN ANOTHER OPPORTUNITY SHOULD BE GIVEN TO ASSESSEE TO PLEAD HI S CASE BEFORE LOWER AUTHORITIES. 3. WE HAVE HEARD BOTH THE PARTIES AND PRODUCED THE MATERIAL AVAILABLE ON RECORD. THE LD. DR FOR THE REVENUE SUBMITTED BEFORE THE BEN CH THAT THESE ARE THE ADDITIONAL SUBMISSIONS/EXPLANATIONS WHICH WERE NEVER PRODUCED BY THE ASSESSEE BEFORE THE LD. CIT(A). THEREFORE THE MATTER SHOULD BE REMITTED BAC K TO THE FILE OF THE LD. CIT(A) . THE LD. COUNSEL FOR THE ASSESSEE ALSO FAIRLY AGREED WITH THE PROPOSITION CANVASSED BY LD. DR. KEEPING IN MIND THE PRINCIPLE OF NATURAL JU STICE AND FAIR PLAY, WE ARE OF THE VIEW THAT THESE ADDITIONAL EXPLANATIONS AND DETAILS SHOULD BE EXAMINED BY THE LD. CIT(A). THEREFORE WE REMIT THE CASE BACK TO THE FIL E OF THE LD. CIT(A) WITH THE DIRECTION THAT HE MAY TAKE A PROPER REMAND REPORT F ROM THE ASSESSING OFFICER TO EXAMINE THE NEW EVIDENCES/EXPLANATIONS AND DETAILS SUBMITTED BY THE ASSESSEE AND ADJUDICATE THE ISSUE IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO PRODUCE AND SUBMI T ANY FURTHER EXPLANATIONS OR DOCUMENTS AS REQUIRED BY THE LD. CIT(A) TO ADJUDICA TE THE ISSUE AS PER LAW. THEREFORE WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH BY TAKING INT O ACCOUNT THE ADDITIONAL DETAILS/EXPLANATIONS, AS NOTED ABOVE. FOR STATISTIC AL PURPOSES, APPEAL OF THE ASSESSEE IS TREATED TO BE ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 28.11.2019 SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 28/11/2019 ( BCG, PS ) ITA NO.221/ASR/2019 ASSESSMENT YEAR: 2010-11 SH. ROHIT KATNA S/O SH. RAVINDER KATNA P PP PA AA AG GG GE EE E | || | 4 44 4 COPY OF THE ORDER FORWARDED TO: 1. SH. ROHIT KATNA, S/O SH. RAVINDER KATNA, C/O SH. J.K. PASSI, ADVOCATE, 506/56 HIRA COLONY, HOSHIARPUR, PUNJAB-146 001. 2. INCOME TAX OFFICER, DASUYA, HOSHIARPUR. 3. C.I.T(A)-1, JALANDHAR. 4. C.I.T.- CONCERNED. 5. THE SR. DR, I.T.A.T., AMRITSAR. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, AMRIT SAR BENCH