ITO ward 36 (4), V. Saransh Jain Trust,

ITA 3890/DEL/2007

• Counselvise Citation: 389020114 RSA 2007
• Duration Of Justice: 7 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 27-04-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 21-09-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Assessee Lawyers: SALIL KAPPOR
• Keywords: Gift; Additional evidence
• Section: 148

Judgement Text

ITA NO. 3890/ DEL/ 2007 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 3890 /DEL/20 07 A.Y. : 200 3 - 0 4 INCOME TAX OFFICER, WARD 36(4), 1 ST FLOOR, H - BLOCK, VIKAS BHAVAN, I.P. ESTATE, NEW DELHI VS. SARANSH JAIN TRUST, E - 726, MAYUR VIHAR, PHASE - II, DELHI (PAN: AAFTS0046P) (APPELLANT) (RESPONDENT) DEPARTMENT BY : SH. B.R.R. KUMAR, SR. DR ASSESSEE BY : SH. SALIL KAPPOR, ADV. DATE OF HEARING : 27 - 04 - 201 5 DATE OF ORDER : 2 7 - 04 - 201 5 ORDER PER H.S. SIDHU : J M TH IS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE O RDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS ) - XXVII , NEW DELHI DATED 23 . 05 .20 07 P ERTAINING TO ASSESSMENT YEAR 200 3 - 0 4 ON THE FOLLOWING GROUNDS: - ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS. 15,00,000/ - MADE ON ACCOUNT OF UNDISCLOSED INCOME DECLARED IN THE GUISE OF GIFT . THE APPELLANT CRAVES LEAVE FOR RESERVING THE RIGHT TO AMEND, MODIFY, ALTER, ADD OR FOREGO ANY GROUND(S) OF ITA NO. 3890/ DEL/ 2007 2 APPEAL AT ANY TIME BEFORE OR DURING THE HEARING OF THIS APPEAL. 2. AT THE TIME OF HEARING, LD. COUNSEL OF THE ASSESSEE STATED THAT THE AS SESSEE HAS FILED THE APPLICATION UNDER RULE 29 OF THE INCOME TAX TRIBUNAL RULES FOR ADMISSION OF ADDITIONAL EVIDENCE VIDE APPLICATION DATED 08 . 08. 201 3 . HE REQUESTED THAT THE ADDITIONAL EVIDENCES MENTIONED IN THE APPLICATION MAY BE ADMITTED AND THE CASE OF THE ASSESSEE MAY BE DECIDED ON MERITS. 3. ON THE CONTRARY, LD. DR RELIED UPON THE ORDER PASSED BY THE AO AND OPPOSED THE REQUEST OF THE LD. COUNSEL OF THE ASSESSEE FOR ADMISSION OF ADDITIONAL EVIDENCES. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT RECORDS AVAILABLE WITH US , ESPECIALLY THE ORDERS PASSED BY THE REVENUE AUTHORITY ALONGWITH THE CONTENTION RAISED BY THE ASSESSEE IN THE APPLICATION FOR ADMISSION OF ADDITIONAL EVIDENCE AS WELL AS SMALL PAPER BOOK CONTAINING PAGES 1 TO 7 1 HAVING THE COPY OF FROM NO. 36 ALONGWITH THE GROUNDS; COPY OF CIT(A) ORDER DATED 23.5.2007; COPY OF FORM NO. 35; COPY OF ASSESSMENT ORDER U/S. 148/143(3) DATED 22.7.2004; COPY OF NOTICE U/S. 148 OF THE I.T. ACT, 1961 DATED 22.7.04; COPY OF THE REASONS RE CORDED IN AY 2003 - 04; COPY OF THE SUBMISSION FILED BY THE ASSESSEE BEFORE THE LD. CIT(A); COPY OF ADDITIONAL SYNOPSIS; COPY OF GIFT DEED OF SH. QAYYUM KHAN & CHUTTAN KHAN; COPY OF AFFIDAVIT OF SH. QAYYUM KHAN; COPY OF PASS ITA NO. 3890/ DEL/ 2007 3 BOOK; COPY OF INCOME TAX RETUR NS; COPY OF THE ITAT ORDER DATED 15.10.2004 IN CASE OF JAI NARAIN MAHESHWARI, HUF VS. QAYYUIM KHAN. E TC. WE FIND THAT LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ADDITIONAL EVIDENCES BEFORE THE TRIBUNAL WHICH WERE NEVER FILED WITH THE LOWER AUTH ORITIES, SINCE NEITHER THE AO NOR THE CIT(A) ASKED THE ASSESSEE TO PRODUCE THE EVIDENCE S DURING THE COURSE OF ASSESSMENT PROCEEDINGS AND APPELLATE PROCEEDINGS. WE ARE OF THE VIEW THAT THE AO HAS COMPLETED THE ASSESSMENT U/ S. 148/143(3) OF THE I.T. ACT, 1 961 ON 28 . 2 .20 0 6 AND MADE THE ADDITION S IN DISPUTE. IN VIEW OF THE ABOVE, W E ARE NOT COMMENTING UPON THE MERIT OF THE CASE AND ON THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE. WE ARE OF THE CONSIDERED VIEW THAT THE AO AS WELL AS LD. CIT(A) HAS NOT ASKE D THE ASSESSEE TO FILE THOSE EVIDENCES WHICH GOES TO THE ROOT OF THE CASE AND WHICH IS VERY HELPFUL TO DECIDE THE ISSUES IN DISPUTE, AS PER LAW, WHICH NEEDS TO BE CONSIDERED AT THE LEVEL OF THE AO. 4.1 KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE AND THE ADDITIONAL EVIDENCE S FILED BY THE ASSESSEE, WE ARE O F THE VIEW THAT THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE IS REQUIRED TO BE ADJUDICATED AT THE LEVEL OF THE AO, BECAUSE IT WILL GOES TO THE ROOT OF THE CASE AND IS VERY HELPF UL TO DECIDE THE ISSUE S , IN DISPUTE , AS PER LAW. IN THE INTEREST OF JUSTICE, THE ISSUES IN DISPUTE ARE SET ASIDE D E NOVO TO THE AO TO DECIDE THE SAME AFRESH, UNDER THE LAW, AFTER GIVING FULL OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. ITA NO. 3890/ DEL/ 2007 4 5 . IN THE RES ULT, THE APPEAL FILED BY THE REVENUE S TANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE O PEN C OURT ON 2 7 / 04 /20 1 5 . S D / - S D / - [ N.K. SAINI ] [ H.S. SIDHU ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 2 7 / 04 /201 5 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES ITA NO. 3890/ DEL/ 2007 5