I.T.O.-4(4), Agra V. Sh. Suresh Chand Garg, Agra

ITA 338/AGR/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50425 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-11-2011
• Assessment Year: 1999-2000
• Appeal Filed On: 29-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 338/AGRA/2010 ASSTT. YEAR : 1999-2000 INCOME-TAX OFFICER, VS. SH. SURESH CHAND GARG, 4(4), AGRA. D-246, KAMLA NAGAR, AGRA. (PAN : ABCPG 4349 K) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI A.K. SHARMA, JR. D.R. FOR RESPONDENT : SHRI ANURAG SINHA, ADVOCATE. DATE OF HEARING : 16.11.2011 DATE OF PRONOUNCEMENT : 17.11.2011 ORDER PER BENCH: THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 12.05.2010 PASSED BY THE LD. CIT(A)-II, AGRA ON THE FOLLOWING GROUNDS : 1. THAT THE LEARNED CIT(A)-II, AGRA HAS ERRED IN L AW AND ON FACTS IN QUASHING THE PROCEEDINGS INITIATED U/S. 147 OF THE IT ACT, 1961 THOUGH THE SAME WERE VALIDLY INITIATED IN VIEW OF THE DECISIONS OF THE HONBLE APEX COURT IN THE CASE OF ITO VS. PURSHOTAM DAS BANGUR & OTHER CITED IN 224 ITR 362 (SC) AND THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT I N THE CASE OF BRIJ MOHAN AGARWAL VS. ACIT CITED IN 268 ITR 400. 2. THAT THE LEARNED CIT(APPEALS) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.7,39,569/- MADE BY THE AO U/S. 6 8 OF THE IT ACT, 1961 WITHOUT PROPERLY APPRECIATING THE FACTS OF THE CASE. 3. THAT THE LEARNED CIT(APPEALS) HAS ERRED IN LAW AND ON FACTS IN TREATING THE INCOME OF RS.32,500/- ASSESSEE UNDER THE HEAD INCOME FROM OTHER SOURCES AS AGRICULTURE INCOME IGNORING THE FACT THAT THE AS SESSEE COULD NOT SUBSTANTIATE THE SAME BY FURNISHING THE PROOF OF EXPENDITURES OF AGRICULTURAL INPUTS I.E., FERTILIZER/SEEDS ETC. ITA NO. 338/AGRA/2010 2 4. THAT THE ORDER OF THE LEANED CIT(APPEALS) DESER VES TO BE CANCELLED AND THAT OF THE A.O.S BE RESTORED. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES AR E NOT DISPUTED. THEREFORE, THERE IS NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE . 3. AT THE TIME OF HEARING, SHRI ANURAG SINHA, THE C OUNSEL FOR THE ASSESSEE STATED THAT THE ISSUE IN DISPUTE HAS ALREADY BEEN ADJUDICATED AND D ECIDED IN FAVOUR OF THE ASSESSEE BY VARIOUS DECISIONS OF THIS BENCH. HE FURTHER STATED THAT T HE THIRD MEMBER OF ITAT, AGRA BENCH HAS ALSO DECIDED THE ISSUE IN DISPUTE IN FAVOUR OF THE ASSES SEE. IN SUPPORT OF HIS CONTENTION, HE FILED A COPY OF ORDERS PASSED BY THIS BENCH IN THE CASE OF ASHOK KUMAR AGRAWAL VS. ACIT, CENTRAL CIRCLE AGRA DATED 03.08.2006 AS ANNEXURE A AND SHRI BAIJAN TH AGARWAL VS. ACIT, 133 TTJ 129 (T.M.)(AGRA) AS ANNEXURE B, ITO VS. SMT BIBI RANI B ANSAL 133 TTJ 394 (AGRA)(TM) AS ANNEXURE C AND SMT AMITA AGARWAL VS. ACIT, CENTRAL CIRCLE AGRA (ORDER DATED 30.08.2011) AS ANNEXURE D. HE REQUESTED THAT THE APPEAL FILED BY T HE REVENUE MAY BE DISMISSED. 4. ON THE CONTRARY, THE LD. DR HAS NOT CONTROVERTED THE STATEMENT OF LD. COUNSEL FOR THE ASSESSEE AND HE RELIED UPON THE ORDER PASSED BY THE ASSESSING OFFICER. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT RECORD AVAILABLE WITH US, WE ARE OF THE VIEW THAT THE ISSUE IN DISPUTE HAS ALREADY B EEN DECIDED IN FAVOUR OF THE ASSESSEE BY VARIOUS DECISIONS OF THIS BENCH, WHICH INCLUDE ASHOK KUMAR AGRAWAL VS. ACIT, CENTRAL CIRCLE AGRA, ITA NO. 338/AGRA/2010 3 SHRI BAIJANTH AGARWAL VS. ACIT AND ITO VS. SMT BIBI RANI BANSAL (SUPRA). RESPECTFULLY FOLLOWING THE AFORESAID ORDERS, THE APPEAL FILED BY THE REVENUE IS DISMISSED. 6. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.11.2011. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH NOVEMBER, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY