Shri Shyam Singh Rai, Piparya V. ITO-1, Itarsi

ITA 292/Ind/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3232 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Keywords: Additional evidence; Set aside
• Section: 147; 148; 144

Judgement Text

[ITA NO.292/IND/2018] [SHRI SHYAM SINGH RAI, PIPARYA] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.292/IND/2018 ASSESSMENT YEAR: 2008-09 SHYAM SINGH RAI CHOURASIA COLONY CHUNGI NAKA SANDIYA ROAD PIPARIYA (M.P.) / VS. ITO - 1 PIPARIYA ( APPELLANT ) ( REVENUE ) P.A. NO. AZVPR6683G APPELLANT BY SMT. NEHA GUPTA, A.R. RESPONDENT BY SHRI K.G. GOYAL, SR.D.R. DATE OF HEARING: 27.11.2019 DATE OF PRONOUNCEMENT: 04.12.2019 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER O F THE CIT(A)-1, BHOPAL DATED 9.3.2018 PERTAINING TO THE ASSESSMENT YEAR 2008-09. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: [ITA NO.292/IND/2018] [SHRI SHYAM SINGH RAI, PIPARYA] 2 2. THE CASE OF THE ASSESSEE WAS REOPENED FOR ASSESSMENT AND NOTICE U/S 148 OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT) WAS ISSUED ON 5.10.2 009. THEREAFTER, THE ASSESSING OFFICER PASSED ASSESSMENT ORD ER [ITA NO.292/IND/2018] [SHRI SHYAM SINGH RAI, PIPARYA] 3 U/S 144 R.W.S. 147 OF THE ACT. THE A.O. DURING THE ASSESSMENT PROCEEDINGS NOTICED THAT THERE WAS CASH DEPOSITS OF RS.35,06,090/- IN THE SAVING BANK ACCOUNT OF THE ASSESSEE. SINCE THERE WAS NO REPRESENTATION ON B EHALF OF THE ASSESSEE, THE A.O. PASSED BEST JUDGEMENT BY MAK ING ADDITION OF CASH DEPOSITS AND THE DEPOSIT MADE BY THE CHEQUE. HENCE, THE A.O. MADE ADDITION OF RS.41,47,030 /-. THE ASSESSEE PREFERRED APPEAL BEFORE LD. CIT(A), WHO P ARTLY ALLOWED THE APPEAL. THEREBY, HE SUSTAINED THE ADDITION OF RS.28,68,652/-. THE ASSESSEE IS IN FURTHER APPEAL BEF ORE THIS TRIBUNAL. LD. COUNSEL FOR THE ASSESSEE MS. NEHA GUPTA ARGUED THAT BEFORE LD. CIT(A) ADDITIONAL EVIDENCES WERE FILED AS BEFORE THE A.O. THE ASSESSEE WAS NOT PRO VIDED SUFFICIENT OPPORTUNITY TO SUBMIT THE EVIDENCES. LD . COUNSEL FURTHER SUBMITTED THAT LD. CIT(A) DID NOT AD MIT ADDITIONAL EVIDENCES, HAD THE LD. CIT(A) CONSIDERED TH E EVIDENCES, THE ADDITION SHOULD HAVE BEEN DELETED. [ITA NO.292/IND/2018] [SHRI SHYAM SINGH RAI, PIPARYA] 4 3. PER CONTRA, LD. D.R. VEHEMENTLY OPPOSED THE SUBMISSIONS AND SUBMITTED THAT THE A.O. HAD GIVEN SUFFICIENT OPPORTUNITIES TO THE ASSESSEE. NOW THE AS SESSEE CANNOT BE ALLOWED TO PLAY HIDE AND SEEK. HE SHOULD CO ME CLEAN AND FURNISH THE EVIDENCES AS CALLED FOR. 4. I HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE LD. CIT(A) HAS DECIDED THE APPEAL BY OBSERVING AS UNDER: [ITA NO.292/IND/2018] [SHRI SHYAM SINGH RAI, PIPARYA] 5 [ITA NO.292/IND/2018] [SHRI SHYAM SINGH RAI, PIPARYA] 6 5. FROM THE FINDING OF THE LD. CIT(A), IT IS EVIDEN T THAT THE EVIDENCES FILED BY THE ASSESSEE WERE NOT APPRECIATED. IN MY CONSIDERED VIEW, THE LD. CIT(A) SHOULD HAVE GIVEN A CHANCE TO THE ASSESSEE TO EXPLAIN THE DEPOSITS MADE IN BANK ACCOUNT AS BEFORE THE A.O. THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE. UNDER THE PECULIARITY OF THE FACTS OF THE PRESENT CASE, LD. CIT( A) OUGHT TO HAVE TAKEN A LIBERAL APPROACH AND ADMITTED THE ADDITIONAL EVIDENCES. THOSE EVIDENCES IN HIS VIEW WE RE SUFFICIENT EXPLANATION FOR THE DEPOSIT MADE IN THE BANK [ITA NO.292/IND/2018] [SHRI SHYAM SINGH RAI, PIPARYA] 7 ACCOUNT. I THEREFORE, SET ASIDE THE ORDER OF THE LD. CIT(A) AND ADMITTED THE EVIDENCES AND RESTORE THE MATTER TO A .O. TO VERIFY THE VERACITY OF THE EVIDENCES FILED BY THE ASSESSEE AND IF HE FINDS THAT THE EVIDENCES ARE SUFFICIENT TO P ROVE THE SOURCE OF DEPOSIT, HE WOULD DELETE THE ADDITION. GR OUNDS RAISED IN THIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES . 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 04 . 12.2019. SD/- (KUL BHARAT) JUDICIAL MEMBER INDORE; DATED : 04/12/2019 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE