HARI NARAIN RAI , DEOGHAR V. DCIT CIR-1 , RANCHI

ITA 274/RAN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0482 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 07-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Assessee Lawyers: M K CHOUDHARY
• Keywords: Additional evidence
• Section: 148

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI SMC BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO274 / RAN /201 7 ASSESSMENT YEAR : 2006 - 07 HARI NARAIN RAI, R/O. SONARAITHARI, DIST: DEOGARH, JHARKHAND VS. DCIT, CIRCLE - 1, RANCHI. PAN/GIR NO. AHOPR 6758 D (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI M.K.CHOUDHA RY, ADV REVENUE BY : SHRI A.K.MOHANTY, JCIT DATE OF HEARING : 27 / 11 / 2018 DATE OF PRONOUNCEMENT : 28 / 11 / 2018 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), RANCHI, D ATED 21.8.2017 FOR THE ASSESSMENT YEAR 2006 - 07. 2. IN GROUND NO.1 OF APPEAL, THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) DECIDED THE APPEAL OF THE ASSESSEE WITHOUT ADMITTING ADDITIONAL EVIDENCES FILED BEFORE HIM. 3. THE BRIEF FACTS OF THE CASE ARE THAT DURING THE COURSE OF APPEAL HEARING BEFORE THE CIT(A), THE ASSESSEE FILED BANK STATEMENT, BALANCE SHEET ETC., AND REQUESTED THE CIT(A) TO ADMIT THE SAME. THE CIT(A) DID NOT ACCEPT THE ADDITIONAL EVIDENCES FILED ITA NO274/RAN/2017 ASSESSMENT YEAR : 2006 - 07 P A G E 2 | 3 BEFORE HIM OBSERVING THAT NOTICE UNDER SECTION 148 OF THE ACT WAS ISSUED ON 12.1.2009 AND FOR THE NEXT SEVEN MONTHS, THE ASSESSEE TOOK NO STEP TO ENSURE COMPLIANCE. THE EVIDENCES NOW SOUGHT FOR ADMISSION IS ALSO NOT OF THE NATURE THAT WOULD HAVE REQUIRED THE ASSE SSEE TO SPEND TIME AND ENERGY. THESE ARE NOT THIRD PARTY EVIDENCES BUT THOSE BELONGING TO HIS WIFE IN THE FORM OF BANK DETAILS. THEREFORE, THE ASSESSEE HAS NOT BEEN ABLE TO MAKE ANY GOOD CASE FOR ADMISSION OF ADDITIONAL EVIDENCE AND HENCE, THEY ARE NOT A DMITTED. 4. LD AUTHORISED REPRESENTATIVE SUBMITTED THAT IT WOULD CAUSE IRREPARABLE LOSS TO THE ASSESSEE IF THE ADDITIONAL EVIDENCES PRODUCED BEFORE THE CIT(A) ARE NOT CONSIDERED BEFORE DECIDING THE APPEAL OF THE ASSESSEE. HE PRAYED THAT IN ORDER TO RENDER JUSTICE TO THE ASSESSEE, THE TRIBUNAL SHOULD DIRECT THE CIT(A) TO CONSIDER THE ADDITIONAL EVIDENCES FILED BEFORE HIM AND ADJUDICATE THE APPEAL AFRESH AFTER HEARING THE ASSESSEE. 5. ON THE OTHER HAND, LD DEPARTMENTAL REPRESENTATIVE DID NOT OBJECT TO THE AB OVE SUBMISSION OF LD AUTHORISED REPRESENTATIVE OF THE ASSESSEE. 6. IN THE GIVEN FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE CONSIDERED OPINION THAT IN ORDER TO RENDER SUBSTANTIAL JUSTICE, THE ITA NO274/RAN/2017 ASSESSMENT YEAR : 2006 - 07 P A G E 3 | 3 CIT(A) SHOULD CONSIDER ALL THE EVIDENCES PRODUCED BEFORE HI M IN THE FORM OF ADDITIONAL EVIDENCES AND THEREAFTER ADJUDICATE THE APPEAL OF THE ASSESSEE AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THEREFORE, I SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO HIS FILE F OR ADJUDICATING THE APPEAL OF THE ASSESSEE AFRESH AS PER LAW AND AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 28 / 11 /2018. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER RANCHI ; DATED 28 / 11 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. SECRETARY, ITAT, RANCHI ON TOUR 1. THE APPELLANT : HARI NARAIN RAI, R/O. SONARAITHARI, DIST: DEOGARH, JHARKHAND 2. THE RESPONDENT: DCIT, CIRCLE - 1, RANCHI. 3. THE CIT(A) - RANCHI 4. PR.CIT - RANCHI 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//