Smt. Neel Kamal, CHANDIGARH V. ITO Ward 4(5), CHANDIGARH

ITA 354/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0425 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO.354-CHD-2019- SMT. NEEL KAMAL, CHANDIGARH 2 OUT OF THE AGRICULTURE INCOME OF THE 'HUF' OF THE A SSESSEE CONSTITUTED OF HER HUSBAND AND HIS THREE BROTHERS. THAT THE HUSBAN D OF THE ASSESSEE ALONGWITH THREE BROTHERS OWNS 23 ACRES OF THE LAND WHICH IS TREATED AS 'HUF' PROPERTY. THAT ALL THE THREE BROTHERS OF THE HUSBAND OF THE ASSESSEE HAVING SETTLED ABROAD AND THE ASSESSEE AND HER HUSBAND ARE LOOKING AFTER THE ENTIRE AGRICULTURAL LAND OF 23 AC RES. THE ASSESSEE IN SUPPORT OF THIS CONTENTION HAS FURNISHED THE AFFIDA VIT OF THE HUSBAND OF THE ASSESSEE CONFIRMING THAT THE STAMP DUTY WAS PAI D OUT OF CASH IN HAND OF 'HUF'. THE ASSESSEE HAS ALSO FURNISHED TH E AFFIDAVIT OF THE LEASE HOLDER CONFIRMING THAT HE HAD PAID THE AMOUNT OF RS. 10 LACS DURING THE YEAR FOR TAKING THE AGRICULTURAL LAND FR OM HUSBAND OF THE ASSESSEE ON LEASE FOR AGRICULTURAL PURPOSES. THE CO NTENTION OF THE LD. AR OF THE ASSESSEE IS THAT THE CIT(A) HAS COMPLETEL Y IGNORED THE EVIDENCES FURNISHED BY THE ASSESSEE. THAT A REMAND REPORT WAS CALLED FOR BY THE LD. CIT(A) FROM THE CONCERNED ASSESSING OFFICER, HOWEVER, THE CONCERNED ASSESSING OFFICER HAS ALSO TOTALLY OV ERLOOKED THE EVIDENCES FURNISHED BY THE ASSESSEE. 4. ON THE OTHER HAND, THE LD. DR HAS INVITED OUR AT TENTION TO THE COPY OF THE REMAND REPORT PLACED AT PAGE 24 OF THE PAPER BOOK, WHEREIN, THE ASSESSING OFFICER HAS MENTIONED THAT DURING THE ASSESSMENT PROCEEDINGS VIDE LETTER DATED 27.6.2016, THE ASSESS EE WAS ASKED TO FURNISH THE SOURCE OF THE STAMP DUTY AND REGISTRATI ON CHARGES. IN ITA NO.354-CHD-2019- SMT. NEEL KAMAL, CHANDIGARH 4 5. THE LD. DR, ON THE OTHER HAND, HAS RELIED UPON T HE FINDINGS OF THE LOWER AUTHORITIES. 6. CONSIDERING THE RIVAL SUBMISSIONS AND IN THE INT EREST OF JUSTICE, THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFF ICER FOR DECISION AFRESH AFTER CONSIDERING THE EVIDENCES FURNISHED BY THE AS SESSEE AND THOROUGH INVESTIGATION OF THE CASE. NEEDLESS TO SAY THAT TH E ASSESSEE WILL PROMPTLY APPEAR BEFORE THE ASSESSING OFFICER, AS AN D WHEN CALLED FOR, AND WILL NOT CONTRIBUTE IN DELAYING THE PROCEEDINGS . THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREAT ED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN C OURT IMMEDIATELY ON COMPLETION OF HEARING. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 12. 09.2019 .. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , ! ' , #$%& / DR, ITAT, CHANDIGARH 6. %' () / GUARD FILE * / BY ORDER, *+ ,- / ASSISTANT REGISTRAR