Shilwant Baslingappa S., Pune V. Income-tax Officer,

ITA 355/PUN/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1931 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 04-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMANTKUMAR C LEUVA
• Assessee Lawyers: K SRINIVASAN
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E , , !'!! # , $ % BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM / ITA NO. 355/PN/2016 $& ' !(' / ASSESSMENT YEAR : 2004-05 SHILWANT BASLINGAPPA S, 197/2, RASTA PETH, PUNE 411011 PAN : ACHPS9175M ....... / APPELLANT )& / V/S. INCOME TAX OFFICER, WARD 2(2), PUNE / RESPONDENT ASSESSEE BY : SHRI K. SRINIVASAN REVENUE BY : SHRI HEMANT KUMAR C. LEUVA / DATE OF HEARING : 12-04-2016 / DATE OF PRONOUNCEMENT : 29-04-2016 * / ORDER PER VIKAS AWASTHY, JM : THE APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE OR DER OF COMMISSIONER OF INCOME TAX (APPEALS)-4, PUNE DATED 16-12- 2015 FOR THE ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS IN THE APPEAL: 1. THAT THE LEARNED C.I.T.(A) 4 HAS ERROR IN JUSTIFIC ATION TO ADMISSION OF ADDITIONAL EVIDENCE FILED DURING THE COURSE OF APPE LLATE PROCEEDING BEFORE C.I.T. APPEALS. THE ADDITIONAL EVIDENCE IS RELEVAN T TO SUBJECTED ISSUE UNDER APPEAL AND FULFILLED CONDITION UNDER RULE 46A BUT HE HAS REFUSED TO 2 ITA NO. 355/PN/2016, A.Y. 2004-05 ADMIT WITHOUT GIVING PROPER FINDING ON SUCH DOCUMEN TS. THE SAME MAY PLEASE BE VERIFIED AND JUSTIFIED ACCORDINGLY. 2. THAT THE LEARNED C.I.T.(A) 4 HAS NOT JUSTIFIED TO I GNORED ADDITIONAL EVIDENCE AND CONFIRM THE ADDITION OF RS.52,000/-. 3. SHRI K. SRINIVASAN APPEARING ON BEHALF OF THE ASSESSEE S UBMITTED THAT THE ASSESSEE IS A GOLDSMITH AND IS PRIMARILY ENGAGED IN THE LABOUR WORK OF GOLD ORNAMENTS. THE CASE OF THE ASSESSEE WAS S ELECTED FOR SCRUTINY. DURING THE COURSE OF SCRUTINY ASSESSMENT THE ASSESSEE PRODUCED ALL THE RELEVANT DOCUMENTS ASKED BY THE ASSE SSING OFFICER IN RESPECT OF AGRICULTURAL LAND HOLDING, NATURE OF BUSINESS, DETA ILS OF AGRICULTURAL PRODUCE, BOOKS OF ACCOUNT ETC. IN THE RETU RN OF INCOME THE ASSESSEE HAD DECLARED AGRICULTURAL INCOME OF ` 52,000/-. THE ASSESSING OFFICER REJECTED THE CLAIM OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS NOT FILED THE DOCUMENTARY PROOF OF AGRICULTU RAL LAND HOLDING, AGRICULTURAL PRODUCE AND THE EXPENDITURE INCURRED TO EARN THE AGRICULTURAL INCOME. AGGRIEVED BY THE ASSESSMENT ORDER DATED 29-12-2006, T HE ASSESSEE PREFERRED AN APPEAL BEFORE THE COMMISSIONER OF I NCOME TAX (APPEALS). THE COMMISSIONER OF INCOME TAX (APPEALS) REJECTED THE CLAIM OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAS FAILED TO FURNISH NECESSARY DOCUMENTS OR WRITTEN SUBMISSIONS BEFORE THE ASSESSING OFFICER. THE LD. AR CONTENDED THAT THE COMPLETE DETAILS AND THE NECESSARY DOCUMENTS CALLED FOR BY THE ASSESSING OFFICE R WERE FILED. HOWEVER, THE SAME WERE NOT TAKEN ON RECORD. THE LD. A R REFERRING TO PAGES 26 TO 43 OF THE PAPER BOOK SUBMITTED, THAT VIDE LE TTER DATED 17-12-2007 THE ASSESSEE HAD FURNISHED THE DOCUMENTS R ELATING TO LAND REVENUE RECORDS, LETTER FROM THE SYNDICATE BANK IN SUPPO RT OF HIS CLAIM. HOWEVER, THE SAME WERE NOT CONSIDERED. 3 ITA NO. 355/PN/2016, A.Y. 2004-05 4. THE LD. AR FURTHER SUBMITTED THAT THE ASSESSEE HAD FILE D DETAILED WRITTEN SUBMISSIONS BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) ON 12-09-2007. THEREAFTER, THE ASSESSEE FILED WRITTEN SU BMISSIONS ON 17-01-2008 AND FINALLY ON 07-11-2012. THE COMMISSIONER OF INCOME TAX (APPEALS) SOUGHT REMAND REPORT FROM THE ASSESSING O FFICER. THE ASSESSING OFFICER VIDE LETTER DATED 18-08-2011 INFORMED TH E COMMISSIONER OF INCOME TAX (APPEALS) THAT THE ASSESSEE H AS NOT APPEARED BEFORE HIM NOR ANY DOCUMENT HAS BEEN FURNISHED ON BEHALF OF THE ASSESSEE. THE COMMISSIONER OF INCOME TAX (APPEALS) REJECTED THE CLAIM OF ASSESSEE MERELY ON THE AFORESAID LETTER FROM ASS ESSING OFFICER WITHOUT AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. ON THE OTHER HAND SHRI HEMANT KUMAR C. LEUVA REPRESENTING T HE DEPARTMENT VEHEMENTLY SUPPORTED THE FINDINGS OF THE CO MMISSIONER OF INCOME TAX (APPEALS) AND PRAYED FOR DISMISSING THE APPEAL O F THE ASSESSEE. 6. WE HAVE HEARD THE SUBMISSIONS MADE BY THE REPRESENT ATIVES OF RIVAL SIDES AND HAVE PERUSED THE ORDERS OF THE AUTHORITIE S BELOW. THE ONLY ISSUE RAISED IN THE APPEAL IS WITH REGARD TO DISALLOWA NCE OF ` 52,000/- ON ACCOUNT OF AGRICULTURAL INCOME. THE ASSESSEE HAS DRAWN OUR ATTENTION TO THE LETTER DATED 17-12-2007 AT PAGE 26 OF THE PAPER BOOK VIDE WHICH THE ASSESSEE HAD FURNISHED THE RELEVANT DOCUMENTS BEFORE THE ASSESSING OFFICER. THE LETTER HAS BEEN DULY AC KNOWLEDGED ON 17-12-2007 WITH THE STAMP FROM THE OFFICE OF INCOME TAX O FFICER, WARD-2, PUNE. THUS, IT IS QUITE EVIDENT THAT THE DOCUMENT S RELATING TO LAND REVENUE RECORDS AND OTHER SUPPORTING DOCUMENTS WERE FILED BY THE ASSESSEE. HOWEVER, THE ASSESSING OFFICER CHOSE TO IGNORE THE SAME. THE CONTENTION OF THE ASSESSEE IS THAT THE ASSESSEE HA S CULTIVATED TUR DAL ON 7 ACRES OF LAND FROM WHICH INCOME OF ` 52,000/- WAS EARNED. 4 ITA NO. 355/PN/2016, A.Y. 2004-05 SINCE, THE MATTER RELATES TO ASSESSMENT YEAR 2004-05, W E DO NOT DEEM IT APPROPRIATE TO REMIT THE FILE BACK TO THE ASSESSING OFFICE R FOR VERIFICATION OF THE DOCUMENTS FOR A TRIVIAL SUM OF ` 52,000/-. THE DOCUMENTS WERE AVAILABLE BEFORE THE AUTHORITIES BELOW BUT THEY FAIL TO EXAMINE THE SAME. THUS, ON THE BASIS OF DOCUMENTS FURNISH ED BY THE ASSESSEE, WE ACCEPT THE CLAIM OF ASSESSEE. 7. IN THE RESULT, THE IMPUGNED ORDER IS SET ASIDE AND T HE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 29 TH DAY OF APRIL, 2016. SD/- SD/- ( . . / R.K. PANDA) ( ! ' / VIKAS AWASTHY) #' / ACCOUNTANT MEMBER $ % #' / JUDICIAL MEMBER / PUNE; &# / DATED : 29 TH APRIL, 2016 RK *+,$-.'/'(- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ' () / THE CIT(A)-4, PUNE 4. ' / THE CIT-3, PUNE 5. !*+ %%,- , ,- , . /01 , / DR, ITAT, A BENCH, PUNE. 6. + 2 34 / GUARD FILE. // ! % // TRUE COPY// #5 / BY ORDER, %6 ,1 / PRIVATE SECRETARY, ,- , / ITAT, PUNE