M/S SHYAM GRUH NIRMAN SANSTHA, Ujjain V. THE DCIT CIRCLE 2(1), Ujjain

ITA 35/IND/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5757 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-12-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 12-01-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Keywords: Opportunity of being heard
• Section: 234B; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE (SINGLE MEMBER CASE) BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER I.T.A.NO. 35/IND/2015 A.Y. : 2004-05 SHYAM GRUH NIRMAN SANSTHA, DY. CIT, CIRCLE 2(1), UJJAIN VS. UJJAIN APPELLANT RESPONDENT PAN NO. AACAS3269C A PPELLANT S BY : SHRI SANJAY AGRAWAL, CA RESPONDENT BY : SHRI R.A.VERMA, DR O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A), UJJAIN, DATED 06.10.2014 FOR THE ASSESSM ENT YEAR 2004-05. 2. THE SHORT FACTS OF THE CASE ARE THAT THE ASSESSEES RETURN OF INCOME WAS PROCESSED U/S 144 OF THE ACT. DATE OF HEARING : 2 1 .12.2015 DATE OF PRONOUNCEMENT : 08 . 0 2 .201 6 SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 2 2 THEREAFTER, THE ASSESSEE WENT BEFORE THE CIT AND I. T.A.T. AND AFTER I.T.A.T.S ORDER THE AO HAS MADE THE ADDITIO N OF RS. 3,50,000/- AS THE ASSESSEE FAILED TO PRODUCE SHRI GOVERDHANLAL TIWARI BEFORE THE AO TO WHOM THE SAID LOAN WAS REFUNDED, BUT THE AO DID NOT SATISFY WITH THE EXPLA NATION. THEREFORE, HE MADE THE ADDITION OF RS. 3.50 LACS. S IMILARLY, THE AO HAS ALSO MADE ADDITION IN RESPECT OF PAYMENT MAD E TO SMT. VANDANA JOSI RS. 49,600/-, SMT. MADHURI JOSI RS. 67,500/-, SHRI SURENDRA SINGH RS. 1,22,000/- AND SHRI SUBHASH CHAND ZAMINDAR RS. 1,000/-. THE AO HAS ALS O MADE THE ADDITION OF RS. 1,29,085/- ON ACCOUNT OF I NTEREST PAYMENT AND RS. 30,000/-WAS DISALLOWED ON THE BASIS OF VOUCHERS AND RS. 5,00,000/- ON ACCOUNT OF CAPITAL G AINS. 3. THE MATTER CARRIED TO THE LD. CIT(A) AND THE LD. C IT(A) HAS DISMISSED THE APPEAL. 4. THE LD. AUTHORIZED REPRESENTATIVE HAS FILED THE WRI TTEN SUBMISSION, WHICH READS AS UNDER :- M/S. SHYAM SAHAKARI GRAH NIRMAN SANSTHA IS A CO- OPERATIVE SOCIETY. THE MAIN BUSINESS OF THE ASSESSE E TO SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 3 3 PURCHASE LAND, LAND DEVELOPMENT FOR THE RESIDENTIAL COLONY AND PLOT ALLOTMENT TO MEMBER OF THE SOCIETY ON THE NO PROFIT/NO/ON BASIS. THE LEARNED A 0. ISSUED NOTICE U/S 148. THE ASSESSEE FILED RETURN AT RS. (-) 803535/-. THE LEARNED AO. COMPUTED THE TOTAL INCOME OF RS. 4878000/- AND RS. 500000/- CAPITAL GAIN AS AGAINST RETURNED INCOME OF RS. (-) 803535/-. TO AGGRIEVED BY THE ASSESSMENT ORDER THE ASSESSEE FILE D APPEAL BEFORE THE HON'BLE CIT (A) UJJAIN. THE HON'B LE CIT (A) UJJAIN PARTLY ALLOWED THE APPEAL OF THE ASSESSE E. THE AGGRIEVED BY THE APPEAL ORDER THE ASSESSEE FILED 2ND APPEAL BEFORE THE HON'BLE ITAT BENCH INDORE. THE HON'BLE ITAT BENCH INDORE ALLOWED THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSE AND REMAND THE APP EAL TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDIC ATION IN ACCORDANCE WITH LAW FOR WHICH DUE OPPORTUNITY OF BEING HEARD BE PROVIDED TO THE ASSESSEE. THE LEARNED AO. COMPUTED TOTAL INCOME AT RS. 1247395/- AGAINST RETURNED INCOME OF RS. (-) 803535/-. THE LEARNED A 0. ISSUED PENALTY NOTICE U/S 271 (1) (C). THE LEARNED AO. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 4 4 C HARGED INTEREST U/S 234A, 234B & 234C. SUBMISSION AND RELIEF SOUGHT GROUND NO 1 LAND ADVANCE REFUND RS. 350000/- THE ID AO HAD MADE ADDITION OF RS. 350000/- IN THE INCOME OF SOCIETY ON THE GROUND THAT THE A. O. EXAMINED THE BANK ACCOUNT OF SHRI GOVERDHANLAL TIWARI AND SUCH PAYMENT IS NOT REFLECTED IN HIS BAN K ACCOUNT PRODUCED BY HIM BEFORE A. O. WHICH IS NOT TRUE. OUR SUBMISSION IS AS UNDER :- ALL PAYMENT MADE TO SHRI TIWARI BY BEARER CHEQUES. DATE CH.NO. AMOUNT 10.04.2003 137532 50000/- 17.04.2003 137536 50000/- 19.09.2003 010734 200000/- 19.09.2003 010735 50000/- 350000/- SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 5 5 SHRI GOVERDHANLAL TIWARI ALSO CONFIRMED THE GENUINENESS OF TRANSACTION BEFORE THE AO. IN THE REMAND REPORT DATED 13.01.2010 THE AO. MENTION THAT BUDS }KJK 13-01-2010 DKS FYF[KR TOKC ESA CRK;K X;K GS FD LALFKK LS IZKIR JKFK DK DQN HKKX CSAD ES A TEK FD;K X;K GS RFKK 'KS'K JKFK DK MI;KSX ESJH IQ=H DS FOOKG ,OA V U; IKFJOKFJD DK;Z ESA FD;K X;K GSA WE ARE ENCLOSING HEREWITH COPY OF REMAND REPORT. WE ARE ALSO ENCLOSING HEREWITH COPY OF VOUCHERS. VOUCHERS ARE DULY SIGNED BY SHRI TIWARI AND SIGNATURE WAS TAKEN ON REVENUE STAMP. GROUND NO 2 PLOT DEPOSIT REFUND RS. 194075/- DETAIL OF RS 194075/- IS AS UNDER :- SHRI SUBHASH CHAND JAMIDAR RS. 1000/- - THE ID AO MADE ADDITION OF RS. 1000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION I S AS UNDER: SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 6 6 WE HAVE ALREADY SUBMITTED TO THE A O. COPY OF VOUCHER DULY SIGNED BY SMT. SUBHASH CHAND JAMIDAR. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE AO. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DU LY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA.WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P. GOVT.PAYMENT MADE BY CH. NO. 138941. SHRI SUBHASH CHAND JAMIDAR RS. 1000/- - THE ID AO MADE ADDITION OF RS. 1000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION I S AS UNDER: WE HAVE ALREADY SUBMITTED TO THE AO COPY OF VOUCHER DULY SIGNED BY SHRI SUBHASH CHAND JAMIDAR. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE A O. MENTION IN HIS REMAND REPORT THAT VOUCHER SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 7 7 IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DULY SIGNE D BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P . GOVT.PAYMENT MADE BY CH. NO. 138942. SHRI SUBHASH CHAND JAMIDAR RS. 1000/- - THE ID AO MADE ADDITION OF RS. 1000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION US AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A O. COPY OF VOUCHER DULY SIGNED BY SHRI SUBHASH CHAND JAMIDAR. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE AO. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DU LY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P. GOVT.PAYMENT MADE BY CH. NO. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 8 8 138943. SHRI MUKESH/RAMGOPAL YADAV RS. 14000/-: THE ID AO MADE ADDITION OF RS. 14000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION US AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A 0. COPY OF VOUCHER DULY SIGNED BY SHRI MUKESH YADAV. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE A 0. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DULY SIGNE D BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M. P. GOVT. PAYMENT MADE BY A/C PAYEE CHEQUE NO. 138949. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. SHRI SUBHASH CHAND JAMIDAR RS. 2000/- - THE ID SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 9 9 AO MADE ADDITION OF RS. 2000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A O. COPY OF VOUCHER DULY SIGNED BY SHRI SUBHASH CHAND JAMIDAR. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE A O. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DU LY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P. GOVT. PAYMENT MADE BY CH. NO. 138955. SHRI SUBHASH CHAND JAMIDAR RS. 2000/- THE ID AO MADE ADDITION OF RS. 2000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 10 10 OUR SUBMISSION US AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A 0. COPY OF VOUCHER DULY SIGNED BY SHRI SUBHASH CHAND JAMIDAR. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE AO. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DU LY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P. GOVT.PAYMENT MADE BY CH. NO. 138957. KU SHEELA GULJARILAL JAIN RS. 34000/- - THE ID AO MADE ADDITION OF RS. 34000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A 0. COPY OF VOUCHER DULY SIGNED BY KU SHEELA GULJARILAL JAIN. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 11 11 THE AO MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DULY SIGNED B Y SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER. VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P. GOVT.PAYMENT MADE BY A/C PAYEE CH. NO. 138958. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. SHRI SUBHASH CHAND JAMIDAR RS. 500/- THE ID AO MADE ADDITION OF RS. 500/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION US AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A 0. COPY OF VOUCHER DULY SIGNED BY SHRI SUBHASH CHAND JAMIDAR SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE AO. MENTION IN HIS REMAND REPORT THAT SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 12 12 VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DU LY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA.WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P. GOVT.PAYMENT MADE BY CH. NO. 10721. SHRI DEVENDRA SINGH RS. 10000/- THE ID AO MADE ADDITION OF RS. 10000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. THE HONOURABLE CIT (A) MADE ADDITION OF RS. 10000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT NEITHER ANY REPLY WAS RECEIVED BY THE A 0. NOR ANY EVIDENCE COULD BE PRODUCED BY THE APPELLANT BEFORE THE A O. TO ESTABLISH THE GENUINENESS AND ALLOW ABILITY OF SUCH PAYMENT. OUR SUBMISSION US AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A 0. COPY OF SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 13 13 VOUCHER DULY SIGNED BY SHRI DEVENDRA SINGH. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE AO. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DULY SIGNE D BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER I S AUDITED BY AUDITOR APPOINTED BY COOP.DEPT. OF M.P.GOVT. PAYMENT MADE BY A/C PAYEE CH. NO. 10722. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. SHRI SUSHMA SAXENA RS. 40000/- - THE ID AO MADE ADDITION OF RS. 40000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. THE HONOURABLE CIT (AJ MADE ADDITION OF RS. 40000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT NEITHER ANY REPLY WAS RECEIVED BY THE A 0. NOR ANY EVIDENCE COULD BE SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 14 14 PRODUCED BY THE APPELLANT BEFORE THE A O. TO ESTABLISH THE GENUINENESS AND ALLOW ABILITY OF SUCH PAYMENT. OUR SUBMISSION IS AS UNDER: WE HAVE ALREADY SUBMITTED TO THE AO. COPY OF VOUCHER DULY SIGNED BY SHRI SUSHMA SAXENA. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE A 0. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DULY SIGNE D BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P . GOVT.PAYMENT MADE BY A/C PAYEE CH. NO. 10724. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. SMT SUSHMA SAXENA RS. 39000/- - THE ID AO MADE ADDITION OF RS. 39000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 15 15 LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: WE HAVE ALREADY SUBMITTED TO THE AO. COPY OF VOUCHER DULY SIGNED BY SMT. SUSHMA SAXENA. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP.THE A 0. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DU LY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P. GOVT.PAYMENT MADE BY CH. NO. ALE PAYEE 10725. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. SHRI SUSHMA SAXENA RS. 38000/- - THE ID AO MADE ADDITION OF RS. 38000/- IN THE INCOME OF ASSESSEE O N THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCE D BY ASSESSEE. OUR SUBMISSION IS AS UNDER: SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 16 16 WE HAVE ALREADY SUBMITTED TO THE A.D. COPY OF VOUCHER DULY SIGNED BY SMT SUSHMA SAXENA. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP.THE A. O. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DULY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA.WE ARE ENCLOSING HEREWITH COPY OF VOUCHER. VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P. GOVT.PAYMENT MADE BY A/C PAYEE CH. NO. 10726. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. SHRI DEVENDRA SINGH RS. 8500/- - THE LD. AO MADE ADDITION OF RS. 8500/- IN THE INCOM E OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUT SUBMISSION IS AS UNDER :- WE HAVE ALREADY SUBMITTED TO THE A. 0. COPY OF VOUCHER DULY SIGNED BY SHRI DEVENDRA SINGH. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 17 17 SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP.THE A. 0. MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DU LY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA.WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M. P. GOVT.PAYMENT MADE BY ALE PAYEE CH. NO. 10731. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. SHRI SUBHASH CHAND JAMIDAR RS. 1000/- THE ID AO MADE ADDITION OF RS. 1000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A. 0. COPY OF VOUCHER DULY SIGNED BY SHRI SUBHASH CHAND JAMIDAR. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP.THE A. O. MENTION IN HIS REMAND REPORT THAT SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 18 18 VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHER IS DU LY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA.WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M. P. GOVT.PAYMENT MADE BY CH. NO. 10738. KU. SHEELA GULJARILAL JAIN 2075/- - THE ID AO MADE ADDITION OF RS. 2075/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: WE HAVE ALREADY SUBMITTED TO THE A. O. COPY OF VOUCHER DULY SIGNED BY KU SHEELA GULJARILAL JAIN. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP. THE AO MENTION IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE WHILE VOUCHER IS DULY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SING KUSHWAHA. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 19 19 AUDITED BY AUDITOR APPOINTED BY CO-OP. DEPT. OF M.P . GOVT.PAYMENT MADE BY CH. NO. 138959. THE ABOVE SAID PERSONS HAD GIVEN AMOUNT (DEPOSIT) TO SOCIETY FOR THE PURPOSE OF ALLOTMENT OF PLOTS, B UT THE UJJAIN DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY AND SOME LAND OF SOCIETY HAD COME UNDER FLA G LFK AREA THEREFORE SOCIETY WAS NOT IN POSITION TO A LLOT THE PLOT TO DEPOSITOR THEREFORE SOCIETY REFUNDED TH E SAID DEPOSITED AMOUNT OF PLOT WITH INTEREST TO THE DEPOSITOR. WE ARE ENCLOSING HERE WITH COPY OF AGREEMENT OF SOCIETY WITH UJJAIN DEVELOPMENT AUTHORITY UJJAIN AND AFFIDAVIT OF THE SMT SHIMLA SHARMA W/O DILIP KUMAR SHARMA. THE FACT MAY BE CONFIRM FORM THIS DOCUMENT. MOST OF THE PAYMENT WERE MADE BY A/C PAYEE CHEQUES. THE FACT MAY BE CONFIRMED FROM THE BANK STATEMENT OF SOCIETY. WE ARE ENCLOSING HEREWITH COPY OF VOUCHERS. VOUCHERS ARE DULY SIGNED BY RECEIVER AND SIGNATURE OF RECEIV ER TAKEN ON REVENUE STAMP. WE ARE ENCLOSING HEREWITH. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 20 20 THE AFFIDAVIT OF THE SMT SHIMLA SHARMA W/O DILIP KUMAR SHARMA SUBMITTED TO SOCIETY FOR THE CANCELLATION OF THE MEMBERSHIP. WE HAVE ALREADY SUBMITTED TO THE A. 0. COPY OF VOUCHER DULY SIGNED BY ABOVE SAID PERSONS. SIGNATURE OF RECEIVER WAS TAKEN ON REVENUE STAMP.THE A. O. HAD MENTIONED IN HIS REMAND REPORT THAT VOUCHER IS NOT SIGNED BY PAYEE. WHILE VOUCHERS WERE DULY SIGNED BY SECRETARY OF SOCIETY MR. GOVIND SINGH KUSHWAHA. FOR THE VERIFICATION PURPOSE IT IS IMPORTANT THAT VOUCHER SHOULD BE SIGNED BY RECEIVER NOT PAYEE AS MENTIONED BY THE AO IN HIS REMAND REPORT. WE ARE ENCLOSING HEREWITH COPY OF VOUCHERS FOR YOUR KIND PERUSAL. IT MAY BE SEEN FROM THE SAME THAT MOST OF THE OF THE PAYMENTS MADE BY A/C PAYEE CHEQUES. THE FACT MAY ALSO BE CONFIRMED FROM THE BANK STATEMENT OF SOCIETY. VOUCHERS WERE ALSO AUDITED BY AUDITOR DULY APPOINTED BY CO-OP. DEPT. OF M.P. GOVT. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 21 21 GROUND NO 3 INTEREST PAYMENT OF RS. 129085/- DETAIL OF INTEREST PAYMENT IS AS UINDER:- SHRI MUKESH/RAMGOPAL YADAV RS. 16975/- THE LD. AO MADE ADDITION OF RS. 16975/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: SHRI MUKESH/RAMGOPAL YADAV DEPOSITED THE PLOT DEPOSIT WITH SOCIETY FOR THE PURPOSE OF TAKEN PLOT BUT THE UJJAIN DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY THEREFORE SOCIETY WAS NOT IN POSITION TO AL LOT THE PLOT TO DEPOSITOR THEREFORE SOCIETY REFUND THE AMOUNT OF PLOT DEPOSIT WITH INTEREST TO THE PLOT DEPOSITOR. THE INTEREST PAID TO DEPOSITOR BY A/C PAYEE CHEQUES NO 138949. THE FACT MAY BE CONFIRM SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 22 22 BY BANK STATEMENT OF SOCIETY. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER IS DULY SIGNED BY RECEIVER AND SIGNATURE OF RECEIVER TAKEN ON REVENUE STAMP. SHRI DEVENDRA SINGH RS. 6000/-: THE ID AO MADE ADDITION OF RS. 6000/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: SHRI DEVENDRA SINGH DEPOSITED THE PLOT DEPOSIT WITH SOCIETY FOR THE PURPOSE OF TAKEN PLOT BUT THE UJJAI N DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY THEREFORE SOCIETY WAS NOT IN POSITION TO ALLOT THE PLOT TO DEPOSITOR THEREFORE SOCIETY REFUND THE AMOUNT OF PLOT DEPOSIT WITH INTEREST TO THE PLOT DEPOSITOR. T HE INTEREST PAID TO DEPOSITOR BY A/C PAYEE CHEQUE NO 10730. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 23 23 WE ARE ENCLOSING HEREWITH COPY OF VOUCHER.VOUCHER I S DULY SIGNED BY RECEIVER AND SIGNATURE OF RECEIVER TAKEN ON REVENUE STAMP. KU SHEELA GULJARILAL JAIN RS. 17880/-: THE ID AO MADE ADDITION OF RS. 17880/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER :- KU. SHEELA GULJARILAL JAIN DEPOSITED THE PLOT DEPOS IT WITH SOCIETY FOR THE PURPOSE OF TAKEN PLOT BUT THE UJJAIN DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY THEREFORE SOCIETY WAS NOT IN POSITION TO AL LOT THE PLOT TO DEPOSITOR THEREFORE SOCIETY REFUND THE AMOUNT OF PLOT DEPOSIT WITH INTEREST TO THE PLOT DEPOSITOR. THE INTEREST PAID TO DEPOSITOR BY A/C PAYEE CHEQUE NO 138959. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. WE ARE ENCLOSING HEREWIT H COPY OF VOUCHER.VOUCHER IS DULY SIGNED BY RECEIVER SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 24 24 AND SIGNATURE OF RECEIVER TAKEN ON REVENUE STAMP. KU SHEELA GULIARILAL JAIN RS. 17780/- THE ID AO MADE ADDITION OF RS. 17780/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: THE KU SHEELA GULJARILAL JAIN DEPOSITED THE PLOT DEPOSIT WITH SOCIETY FOR THE PURPOSE OF TAKEN PLOT BUT THE UJJAIN DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY THEREFORE SOCIETY WAS NOT IN POSITION TO AL LOT THE PLOT TO DEPOSITOR THEREFORE SOCIETY REFUND THE AMOUNT OF PLOT DEPOSIT WITH INTEREST TO THE PLOT DEPOSITOR. THE INTEREST PAID TO DEPOSITOR BY A/C PAYEE CHEQUE NO 138960. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. WE ARE ENCLOSING HEREWIT H COPY OF VOUCHER. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 25 25 VOUCHER IS DULY SIGNED BY RECEIVER AND SIGNATURE OF RECEIVER TAKEN ON REVENUE STAMP. SHRI DEVENDRA SINGH CHEN SINGH RS. 3300/- THE ID AO MADE ADDITION OF RS. 3300/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: THE SHRI DEVENDRA SINGH CHEN SINGH DEPOSITED THE PLOT DEPOSIT WITH SOCIETY FOR THE PURPOSE OF TAKEN PLOT BUT THE UJJAIN DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY THEREFORE SOCIETY WAS NOT IN POSITI ON TO ALLOT THE PLOT TO DEPOSITOR THEREFORE SOCIETY REFUN D THE AMOUNT OF PLOT DEPOSIT WITH INTEREST TO THE PLOT DEPOSITOR. THE INTEREST PAID TO DEPOSITOR BY A/C PAYEE CHEQUE 170212. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. WE ARE ENCLOSING HEREWIT H COPY OF VOUCHER. VOUCHER IS DULY SIGNED BY RECEIVER AND SIGNATURE OF RECEIVER TAKEN ON REVENUE STAMP. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 26 26 SMT. MADHURI JOSHI/SANJAY VATSA RS. 9500/- THE ID AO MADE ADDITION OF RS. 9500/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: SMT. MADHURI JOSHI DEPOSITED THE PLOT DEPOSIT WITH SOCIETY FOR THE PURPOSE OF TAKEN PLOT BUT THE UJJAI N DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY THEREFORE SOCIETY WAS NOT IN POSITION TO ALLOT THE PLOT TO DEPOSITOR THEREFORE SOCIETY REFUND THE AMOUNT OF PLOT DEPOSIT WITH INTEREST TO THE PLOT DEPOSITOR. THE INTEREST PAID TO DEPOSITOR BY A/C PAYEE CHEQUE NO 171722. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. WE ARE ENCLOSING HEREWITH COP Y OF VOUCHER.VOUCHER IS DULY SIGNED BY RECEIVER AND SIGNATURE OF RECEIVER TAKEN ON REVENUE STAMP. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 27 27 SMT. SHIMLA/ DILIP SHARMA RS. 57650/-: THE ID AO MADE ADDITION OF RS. 57650/- IN THE INCOME OF ASSESSEE ON THE GROUND THAT CONFIRMATION LETTER WAS NOT PRODUCED BY ASSESSEE. OUR SUBMISSION IS AS UNDER: SMT. SHIMLA/DILIP SHARMA DEPOSITED THE PLOT DEPOSIT WITH SOCIETY FOR THE PURPOSE OF TAKEN PLOT BUT THE UJJAIN DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY THEREFORE SOCIETY WAS NOT IN POSITION TO AL LOT THE PLOT TO DEPOSITOR THEREFORE SOCIETY REFUND THE AMOUNT OF PLOT DEPOSIT WITH INTEREST TO THE PLOT DEPOSITOR. THE INTEREST PAID TO DEPOSITOR BY A/C PAYEE CHEQUE NO 137227. THE FACT MAY BE CONFIRM BY BANK STATEMENT OF SOCIETY. WE ARE ENCLOSING HEREWIT H COPY OF VOUCHER. VOUCHER IS DULY SIGNED BY RECEIVER AND SIGNATURE OF RECEIVER TAKEN ON REVENUE STAMP. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 28 28 WE ARE ENCLOSING HEREWITH. THE AFFIDAVIT OF THE SMT SHIMLA SHARMA W/O DILIP KUMAR SHARMA SUBMITTED TO SOCIETY FOR THE CANCELLATION OF THE MEMBERSHIP. THE ABOVE SAID PERSONS HAD GIVEN AMOUNT (DEPOSIT) TO SOCIETY FOR THE PURPOSE OF ALLOTMENT OF PLOTS, B UT THE UJJAIN DEVELOPMENT AUTHORITY ACQUIRED THE LAND OF SOCIETY AND SOME LAND OF SOCIETY HAD COME UNDER FLA G FK AREA THEREFORE SOCIETY WAS NOT IN POSITION TO AL LOT THE PLOT TO THEREFORE SOCIETY REFUNDED THE SAID DEPOSITED AMOUNT OF PLOT WITH INTEREST TO THE DEPOSITOR. WE ARE ENCLOSING HERE WITH COPY OF AGREEMENT OF SOCIETY WITH UJJAIN AND AFFIDAVIT OF SMT. SHIMLA SHARMA W/O DILIP KUMAR SHARMA. THE FACT MAY BE CONFIRM FROM THIS DOCUMENT. MOST OF THE PAYMENT WERE MADE BY A/C PAYEE CHEQUES. THE FACT MAY BE CONFIRMED FROM THE BANK STATEMENT OF SOCIETY. WE ARE ENCLOSING HEREWITH COPY OF VOUCHERS . VOUCHERS ARE DULY SIGNED BY RECEIVER AND SIGNATURE SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 29 29 OF RECEIVER TAKEN ON REVENUE STAMP. WE ARE ENCLOSING HEREWITH. THE AFFIDAVIT OF THE SMT SHIMLA SHARMA W/O DILIP KUMAR SHARMA SUBMITTED TO SOCIETY FOR THE CANCELLATION OF THE MEMBERSHIP. GROUND NO 4 & 5 DISALLOWNCE OF EXPS OF RS 74235/- SUNDRY EXP. OF RS. 14950/- THE ID AO DISALLOWED THESE EXPENDITURE ON THE GROUND THAT ASSESSEE FAILED TO ESTABLISH THE SAME. OUR SUBMISSION IS AS UNDER: WE ARE ENCLOSING HEREWITH COPY OF VOUCHER OF PAYMENT. RECEIVER SIGNATURE TAKEN ON VOUCHER. VOUCHERS ARE DULY AUDITED BY GOVT. AUDITOR.. THE PAYMENT MADE BY A/C PAYEE CHEQUES. 5) ADVANCE PAID TO SHRI SARDAR MAL JAIN RS. 30000/- SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 30 30 THE LD. AO HAD MADE FURTHER ADDITION OF RS. 30000/- IN THE INCOME OF SOCIETY ON THE GROUND THAT DURING THE APPELLATE PROCEEDING BEFORE LD. CIT(A) UJJAIN ASSESSEE HAS FAILED TO ESTABLISH THE SAME. WE ARE ENCLOSING HEREWITH COPY OF VOUCHER RELATED TO THIS PAYMENT. MR. JAIN SIGNED THIS VOUCHER AS RECEIVER. THE PAYMENT WAS NOT EXAMINED BY ID AO FRESHLY. DEVELOPMENT EXP. OF RS. 28500/- THE ID AO DISALLOWED THESE EXPENDITURE ON THE GROUND THAT ASSESSEE FAILED TO ESTABLISH THE SAME. OUR SUBMISSION IS AS UNDER: WE ARE ENCLOSING HEREWITH COPY OF VOUCHER OF PAYMENT. RECEIVER SIGNATURE TAKEN ON VOUCHER. VOUCHERS ARE DULY AUDITED BY GOVT. AUDITOR. THE PAYMENT MADE BY A/C PAYEE CHEQUES. 8) BANK CHARGES. OF RS. 100/- SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 31 31 THE ID AO DISALLOWED THESE EXPENDITURE ON THE GROUND THAT ASSESSEE FAILED TO ESTABLISH THE SAME. OUR SUBMISSION IS AS UNDER: CO OPERATIVE BANK DIRECTLY CHARGES TO THE ACCOUNT OF SOCIETY. CAPITAL GAIN. OF RS. 500000/-: THE HON'BLE CIT(A) MADE ADDITION OF RS. 500000/- AS CAPITAL GAIN IN THE INCOME OF SOCIETY OUR SUBMISSION IS AS UNDER: THAT THE SOCIETY IS DEALING IN THE SALE PURCHASE OF PLOT THEREFORE INCOME OF RS. 5,00,000/- FROM THE SA LE OF LAND SHOWN IN THE PROFIT AND LOSS STATEMENT FOR THE YEAR 2003-04. WE ARE ENCLOSING HEREWITH COPY OF SAID STATEMENT. IN THE LIGHT OF THE ABOVE FACT YOUR HONOUR IS REQUEST4ED TO ALLOW THE APPEAL OF THE ASSESSEE. SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 32 32 GROUND NO.1 : 5. I HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PART IES. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, I FIND THAT THE ASSESSEE HAS CHALLENGED THE ADDITION OF RS. 3.5 0 LAKHS ON ACCOUNT OF PAYMENT MADE TO SHRI GOVERDHANLAL TIWARI . THE ASSESSEE SOCIETY CLAIMED THAT THEY HAVE MADE PAYMEN T THROUGH BEARER CHEQUE TO SHRI GOVERDHANLAL TIWARI. DURING THE COURSE OF HEARING BEFORE AO, THE AO HAS SPECIFI CALLY ASKED FOR THE BANK STATEMENT, ADDRESS AND PAN NO. OF SHRI GOVERDHANLAL TIWARI AND REQUESTED TO PRODUCE SHRI GOVERDHANLAL TIWARI BEFORE THE AO. THE ASSESSEE FAI LED TO PRODUCE ANY DOCUMENTARY EVIDENCE. MOREOVER, SHRI GOVERDHANLAL TIWARI WAS NOT PRODUCED BEFORE THE AO. THE ASSESSEE HAS GIVEN THE WRITTEN SUBMISSION BEFORE TH E AO, BUT SHRI GOVERDHANLAL TIWARI WAS NOT PRODUCED BEFORE TH E AO INSPITE OF SUFFICIENT OPPORTUNITY GIVEN IN ORDER TO PROVE THE GENUINENESS OF THE TRANSACTION. BEFORE ME, THE ASSE SSEE FAILED TO GIVE THE REASONS FOR NOT PRODUCING SHRI GOVERDHA NLAL TIWARI. HE SUBMITTED THAT SHRI GOVERDHANLAL TIWARI WAS GIVEN PAYMENT BY CHEQUES, BUT NO DOCUMENTARY EVIDENCE BEF ORE ME SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 33 33 WAS PRODUCED. THEREFORE, I HAVE NO ALTERNATIVE EXCE PT TO DISMISS THE APPEAL OF THE ASSESSEE ON THIS GROUND. GROUND NO.2 : 6. GROUND NO. 2 RELATES TO PLOT DEPOSIT REFUNDED TO F OUR PERSONS, NAMELY, SMT. VANDANA JOSI RS. 49,600/-, SMT. MADHURI JOSI RS. 67,500/-, SHRI SURENDRA SINGH RS. 1,22,000/- AND SHRI SUBHASH CHAND ZAMINDAR RS. 1,0 00/-. 7. WE ARE OF THE VIEW THAT THE ASSESSEE HAS NOT PRODUC ED THESE PERSONS BEFORE THE AO. THEREFORE, VERACITY CA NNOT BE VERIFIED. THEREFORE, THE ASSESSEE IS DIRECTED TO PR ODUCE ALL THESE PERSONS BEFORE AO AND THE AO IS DIRECTED TO V ERIFY THE SAME AND THEN DECIDE THE MATTER AFRESH AND IF ANY I NTEREST PAYMENT IS MADE, IT MAY ALSO BE ALLOWED. GROUND NOS. 4 & 5 : 8. IN RESPECT OF PAYMENT OF RS. 30,000/- MADE TO SHRI SARDARMAL JAIN, I DIRECT THE ASSESSEE TO PRODUCE SH RI SARDARMAL JAIN AND THE AO IS DIRECTED TO DECIDE THE MATTER AFRESH. 9. IN RESPECT OF RS. 5 LAKHS TOWARDS CAPITAL GAINS, BE FORE THE AO OR BEFORE THE CIT(A) OR BEFORE ME, NO EVIDEN CE WAS SHYAM GRUH NIRMAN SANSTHA, UJJAIN VS. DY. CIT, CIRC LE 2(1), UJJAIN- I.T.A.NO. 35/IND/2015 A.Y. 2004-05 34 34 SUBMITTED. I FIND THAT THE ASSESSEE HAS NOT SUBMITT ED ANY EVIDENCE IN RESPECT OF THIS PLOT. THEREFORE, I CONF IRM THE ADDITION OF RS. 5 LAKHS. 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OP EN COURT ON 8 TH FEBRUARY, 2016, SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 8 TH FEBRUARY, 2016. CPU* 5.21