Smt. Alka Bahadur, Bhopal V. The ACIT, Bhopal

ITA 403/IND/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0074 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 16-09-2009
• Assessment Year: 2000-2001
• Appeal Filed On: 03-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: R N GUPTA
• Keywords: Gift; Opportunity of being heard; Additional evidence; Reassessment proceedings
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE (S.M.C.-I) BENCH : INDORE BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER PAN NUMBER AEDPB7779J I.T.A.NOS.403 TO 406/IND/2009 A.YS. : 2000-01 TO 2003-04 SMT.ALKA BAHADUR, ASSISTANT COMMISSIONER OF INCOME-TAX, C/O SHRI SATYENDRA BAHADUR, VS. 1(1), CHIEF CONSERVATOR OF FOREST, BHOPAL. C/O SHRI R.N. GUPTA, CHARTERED ACCOUNTANT, 6, NEW MARKET (1 ST FLOOR), T.T.NAGAR, BHOPAL. APPELLANT RESPONDENT APPELLANT BY : SHRI R.N.GUPTA, C.A. RESPONDENT BY : SMT. APARNA KARAN, ADDL. CIT DR O R D E R ALL THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINS T THE COMMON ORDER OF CIT(A)-I, BHOPAL, DATED 22 ND MAY, 2009, FOR ASSESSMENT YEARS 2000-01 TO 2003-04. 2. I HAVE HEARD THE LD. REPRESENTATIVES OF BOTH THE PA RTIES, GONE THROUGH THE MATERIAL AVAILABLE ON RECORD AND P ERUSED THE - :2: - 2 FINDINGS OF THE AUTHORITIES BELOW. IT IS STATED THA T THREE APPEALS OF THE ASSESSEE FOR ASSESSMENT YEARS 1997-98, 1998-99 AND 1999-2000 HAVE BEEN DECIDED BY THE TRIBUNAL IN I.T.A.NOS. 400 TO 402 OF 2002 VIDE ORDER DATED 24 TH AUGUST, 2009. COPY OF THE ORDER IS PLACED ON RECORD, WHEREBY THE REASSESSMENT PROCEEDINGS FOR AS SESSMENT YEARS 1997-98 AND 1998-99 U/S 148 OF THE INCOME-TAX ACT, 1961, HAVE BEEN SET-ASIDE AND QUASHED IN I.T.A.NOS. 400 & 401 OF 2009. IN THE ASSESSMENT YEAR 1999-2000, IN I.T.A.NO. 402 OF 2009 , THE ASSESSEE FILED RETURN OF INCOME SHOWING INCOME OF RS. 39,000 /- FROM THE TUITION AND RS. 26,500/- FROM OTHER SOURCES. THE A. O., HOWEVER, COMPUTED THE TOTAL INCOME AT RS. 95,500/- BY MAKING FURTHER ADDITION OF RS. 30,000/- ON ACCOUNT OF MATURITY OF FDRS FOR WHICH NO EVIDENCE WAS FILED BEFORE THE A.O. HOWEVER, THE LD. CIT(A) DELETED THE ADDITION OF RS. 65,500/- ON ACCOUNT OF TUITION INCOME AND INTEREST INCOME SHOWN IN THE RETURN OF INCOME. HOWE VER, THE ADDITION OF RS. 30,000/- IS MAINTAINED. THE FINDING OF THE CIT(A) WAS CONFIRMED TO THE EXTENT OF RS. 30,000/- BY THE TRIBUNAL. HOWEVER, IT WAS DIRECTED THAT THE ASSESSEE WOULD BE ENTITLED FOR SET - :3: - 3 OFF OF THE SAME IN THE SUBSEQUENT ASSESSMENT YEAR I N ACCORDANCE WITH LAW. IN THE BACKGROUND OF THE ABOVE FACTS, WE PROPO SE TO DECIDE THE REMAINING APPEALS. THE LEARNED COUNSEL FOR THE ASSE SSEE FILED SUMMARY OF THE INFLOW AND OUTFLOW AND HIS BRIEF SUB MISSION IN THE SAME FOR ALL THE ASSESSMENT YEARS AND ALSO REFERRED TO SEVERAL PAGES OF THE PAPER BOOK IN SUPPORT OF THE CONTENTION. THE LEARNED COUNSEL FOR THE ASSESSEE DID NOT PRESS THE ISSUE OF REASSES SMENT PROCEEDINGS U/S 148 OF THE INCOME-TAX ACT, 1961, IN ALL THESE A PPEALS. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE STR ONGLY RELIED UPON THE ORDER OF THE LD. CIT(A) AND SUBMITTED THAT WHER EVER SOURCE OF THE INVESTMENT AND EXPENDITURE HAVE NOT BEEN EXPLAI NED BY THE ASSESSEE EITHER BEFORE THE A.O. OR BEFORE THE CIT(A ), THE LD. CIT(A) HAS RIGHTLY CONFIRMED THE ADDITIONS. I .T.A.NO. 403/IND/2009 : (A.Y.2000-01 ) : 3. THE ASSESSEE CHALLENGED THE ADDITION OF RS. 50,000 /- AND ALSO CLAIMED DEDUCTION U/S 80L OF THE INCOME-TAX AC T, 1961. THE ASSESSEE IN THE RETURN OF INCOME HAS SHOWN INCOME O F RS. 50,000/- FROM THE TUITION AND RS. 20,199/- FROM OTHER SOURCE S. THE A.O. TOOK - :4: - 4 OUTGOING AT RS. 1,20,199/- AND ASSESSED THE SAME AS INCOME, WHICH INCLUDES INCREASE IN BANK DEPOSITS, LIC PAYMENTS, S BI ACCOUNT, HOUSE HOLD EXPENDITURE, UTI RECEIPTS AND SAHARA FDR . THE LD. CIT(A) ON PERUSAL OF THE INFLOW AND OUTFLOW STATEME NT AND BY SBI SAVING ACCOUNT OF THE ASSESSEE NOTED THAT THERE IS NO DEFICIT IN THE RELEVANT YEAR AND ALL THE INVESTMENTS OF THE SUBJEC T YEAR INCLUDING BANK DEPOSITS ARE FULLY EXPLAINED BARRING THE MATUR ITY OF THE FDR OF RS. 50,000/- WITH REGARD TO WHICH NO EVIDENCE HAS B EEN FILED EITHER BEFORE THE A.O. OR BEFORE HIM. THE ADDITION OF RS. 70,200/- WAS, ACCORDINGLY, DELETED AND ADDITION WAS RESTRICTED TO RS. 50,000/-. THE ASSESSEE PLEADED IN THE CHART AND THE WRITTEN SUBMI SSION THAT WORKING OF RS. 1,20,199/- OF THE A.O. IS INCORRECT, BECAUSE THE DEPOSITS IN THE BANK TAKEN BY THE ASSESSING OFFICER AT RS. 28,415/- TOWARDS OUTFLOW IS INCORRECT BECAUSE THE CORRECT FI GURE IS RS. 15,814/-. THIS FACT IS CONFIRMED IN THE STATEMENT O F THE SAVING BANK ACCOUNT WITH STATE BANK OF INDIA ( P.B.21). THE SUB MISSION OF THE ASSESSEE FILED IS CORRECT, BECAUSE IN THE BANK ACCO UNT THERE WAS AN OPENING BALANCE OF RS. 32,639-54 AND CLOSING BALANC E WAS RS. - :5: - 5 48,454-14. THUS, THE DEPOSITS IN THE ASSESSMENT YEA RS ARE RS. 15,814/-. THEREFORE, ONLY OUTFLOW WOULD BE RS. 93,7 37/- AS AGAINST RS. 1,20,199/- MADE BY THE ASSESSING OFFICER. IF TH E SET OFF GIVEN BY THE CIT(A) AT RS. 70,200/- IS GIVEN, THEN THE DEFIC IT WOULD BE RS. 25,538/-. THE OPENING BALANCES COMING FROM THE EARL IER YEARS IS SHOWN BY THE ASSESSEE AT RS. 1,09,061/- IN WHICH IN THE EARLIER YEARS IN TWO YEARS, REASSESSMENT PROCEEDINGS U/S 148 HAVE BEEN QUASHED. THEREFORE, THE INCOME OFFERED BY THE ASSESSEE AND D ECLARED IN THE INFLOW WOULD BE AVAILABLE TO THE ASSESSEE IN THE AS SESSMENT YEAR UNDER APPEAL. SIMILARLY, IN THE ASSESSMENT YEAR 199 9-2000, THE ADDITION OF RS. 30,000/- WAS CONFIRMED WHICH WOULD ALSO BE AVAILABLE TO THE ASSESSEE AS A REAL INCOME AS IS HE LD BY THE HON'BLE SUPREME COURT IN THE CASE OF ANANTHARAM VEERASINGHA IAH & CO., 123 ITD 457, IN WHICH IT WAS HELD THAT WHEN AN INT ANGIBLE ADDITION IS MADE TO THE BOOK PROFITS DURING AN ASSE SSMENT PROCEEDING, IT IS ON THE BASIS THAT THE AMOUNT REPR ESENTED BY THAT ADDITION CONSTITUTES THE UNDISCLOSED INCOME OF THE ASSESSEE. THAT INCOME, ALTHOUGH COMMONLY DESCRIBED AS INTANGIBLE IS AS MUCH A - :6: - 6 PART OF HIS REAL INCOME AS THAT DISCLOSED BY HIS AC COUNT BOOKS. IT HAS THE SAME CONCRETE EXISTENCE. IT COULD BE AVAILABLE TO THE ASSESSEE AS THE BOOK PROFITS COULD BE. 4. CONSIDERING THE FACTS AND CIRCUMSTANCES NOTED ABOVE , I AM OF THE VIEW THAT THE ADDITION IS CLEARLY UNJUSTIFIE D. I, ACCORDINGLY, DELETE THE ADDITION OF RS. 50,000/-. THE A.O. IS DI RECTED TO ALLOW DEDUCTION TO THE ASSESSEE U/S 80 L OF THE INCOME-TA X ACT, 1961, IF CONDITIONS OF THAT SECTION ARE SATISFIED IN THIS CA SE. 5. AS A RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. I.T.A.NO. 404/IND/2009 (A.Y. 2001-02) 6. THE ASSESSEE CHALLENGED THE ADDITION OF RS. 1,49,76 2/- AND DEDUCTION U/S 80-L OF THE INCOME-TAX ACT, 1961. 7. THE ASSESSEE HAS SHOWN TUITION INCOME OF RS. 70,000 /- AND INCOME FROM OTHER SOURCES AT RS. 24,762/-. THE A.O. COMPUTED INFLOW AT RS. 1,89,762/- OUT OF WHICH HE HAS ACCEPT ED RS. 40,000/- ON ACCOUNT OF MATURITY OF FDR WITH SAHARA AND BALAN CE WAS NOT ACCEPTED AND ADDITION OF RS. 1,49,762/- WAS MADE, W HICH INCLUDES TUITION INCOME, INTEREST RECEIVED, LIC REFUND, GIFT ON MARRIAGE - :7: - 7 ANNIVERSARY, SBI MATURITY AND FDR. THE LD. CIT(A) C ONFIRMED THE ADDITION. 8. ON CONSIDERATION OF THE RIVAL SUBMISSIONS AND WRITT EN SUBMISSIONS AND DETAILS FILED IN THE PAPER BOOK, IT IS CLEAR THAT THE ASSESSEE CLAIMED OPENING CASH BALANCE OF RS. 1,35,5 23/- FROM THE PRECEDING ASSESSMENT YEAR FOR WHICH A.O. HAS NOT GI VEN ANY BENEFIT TO THE ASSESSEE. THE TUITION AND INTEREST INCOME IS ACCEPTED EVEN BY THE CIT(A) IN EARLIER YEARS AS NOTED ABOVE AND BENE FIT IS GIVEN TO THE ASSESSEE. AS SOON AS PROCEEDINGS FOR THE TWO INITIA L ASSESSMENT YEARS HAVE BEEN QUASHED AND SOURCE OF INCOME IS ACCEPTED ULTIMATELY, THEREFORE, OPENING BALANCES FROM THE EARLIER YEARS SHALL HAVE TO BE GIVEN SET OFF BY THE AUTHORITIES BELOW. THE LIC RE FUND OF RS. 12,700/- AND RS. 12,500/- ARE EXPLAINED, BECAUSE TH E SAME FIND MENTION IN THE BANK ACCOUNT OF THE ASSESSEE WITH ST ATE BANK OF INDIA ( P.B. 20). SIMILARLY, THE SBI RD MATURITY AMOUNT I N OF RS. 30,212/- ( RS. 14,606/- + RS. 4,036/- + RS. 11,570/- ) ARE A LSO VERIFIABLE FROM THE BANK ACCOUNT OF THE ASSESSEE ( P.B. 20). NO EVI DENCE OF GIFT ON MARRIAGE ANNIVERSARY OF RS. 15,000/- IS FILED. THER EFORE, LIC REFUND - :8: - 8 AND SBI MATURITY VALUE SHALL HAVE TO BE ACCEPTED. H OWEVER, THE GIFT SHALL NOT BE DISALLOWED. THE TUITION INCOME AND INT EREST INCOME IS ALREADY SHOWN IN THE RETURN OF INCOME. THEREFORE, S UCH BENEFIT SHALL BE GRANTED TO THE ASSESSEE. CONSIDERING THE ABOVE D ISCUSSION AND GIVING BENEFIT OF OPENING BALANCES OF THE EARLIER Y EARS AND RETURNED INCOME ALONGWITH LIC REFUND AND SBI MATURITY VALUE OF RD, SUFFICIENT INFLOW WOULD BE AVAILABLE TO THE ASSESSE E, WHICH IS EXPLAINED THROUGH THE MATERIAL ON RECORD. THEREFORE , THE ADDITION MADE BY THE AUTHORITIES BELOW WOULD NOT BE SUSTAIN ABLE. IT MAY ALSO BE ADDED HERE THAT IN THE EARLIER YEARS, THE A.O. M ADE ADDITION ON THE BASIS OF OUTFLOW FOR WHICH NO SOURCE OF INCOME HAS BEEN EXPLAINED, BUT HERE THE A.O. TOOK THE BASIS OF MAKING THE ADDI TION ON THE BASIS OF THE INFLOW. THE A.O. IS, THEREFORE, CHANGING STA ND IN DIFFERENT ASSESSMENT YEARS FOR THE PURPOSE OF MAKING ADDITION IN THE CASE OF THE ASSESSEE. I, ACCORDINGLY, SET-ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND DELETE THE ENTIRE ADDITION. 9. AS A RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. THE BENEFIT OF DEDUCTION U/S 80L MAY BE ALLOWED TO THE ASSESSEE, IF THE - :9: - 9 CONDITIONS OF THE ABOVE PROVISIONS ARE SATISFIED IN THE CASE OF THE ASSESSEE. 10. AS A RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. I.T.A.NO. 405/IND/2009 ( 2002-03) : 11. THE ASSESSEE CHALLENGED THE ADDITION OF RS. 46,863 /- AND ALSO CLAIMED DEDUCTION U/S 80-L OF THE INCOME-TAX A CT, 1961. 12. THE ASSESSEE HAS DECLARED INCOME OF RS. 75,650/- FR OM TUITION AND RS. 24,400/- FROM OTHER SOURCES. THE A. O. COMPUTED OUTFLOW AT RS. 2,37,613/- AND INFLOW OF RS. 1,25,25 0/- ONLY. THE DIFFERENCE BETWEEN THE TWO WAS ASSESSED AS INCOME AT RS. 1,12,363/-. THE ASSESSEE IN THE INFLOW CLAIMED OPEN ING BALANCE OF RS. 92,742/- OUT OF INCOME RS. 60,000/-, SAHARA COM MISSION RS. 15,450/- LIC REFUND RS. 12,500/-, LIC MATURITY RS. 20,020/-, GIFT ON MARRIAGE ANNIVERSARY RS. 15,000/-, INTEREST RS. 24, 400/- AND FDR MATURITY RS. 1,25,000/-. THE LD. CIT(A) DELETED THE ADDITION OF RS. 65,500/- AND SUSTAINED THE ADDITION OF RS. 46,863/- . THE ASSESSEE SIMILARLY CLAIMED OPENING BALANCE OF THE EARLIER YE ARS AND INCOME DECLARED IN THE RETURN OF INCOME SHOULD BE ACCEPTED . SIMILARLY, THE - :10: - 10 LIC REFUND IS VERIFIABLE FROM THE BANK. I FIND THAT THE INCOME DECLARED IN THE RETURN OF INCOME ( P.B. 15) AT RS. 91,050/-, WHICH INCLUDES TUITION INCOME OF RS. 60,000/-, COMMISSION FROM SAHARA INDIA RS. 15,650/- AND INTEREST ON FDR RS. 21,600/- AND INTEREST RECEIVED RS. 2800/-. THE INCOME DECLARED IN THE RET URN OF INCOME SHALL BE ACCEPTED AND NO DOUBLE ADDITION SHOULD BE MADE, WHICH IS ALSO ACCEPTED BY THE CIT(A) IN EARLIER YEARS AS NOT ED ABOVE. 13. CONSIDERING THE OPENING BALANCE AND SOURCE OF INCOM E AS NOTED ABOVE, I DO NOT FIND ANY JUSTIFICATION FOR TH E ADDITION SUSTAINED BY THE CIT(A) AT RS. 46,862/-. THIS ADDITION IS, TH EREFORE, DELETED. THE A.O. IS DIRECTED TO GIVE BENEFIT OF DEDUCTION O F SECTION 80L OF THE INCOME-TAX ACT, 1961, IF THE CONDITIONS OF THE SAME SECTION ARE SATISFIED. 14. AS A RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. I.T.A.NO. 406/IND/2009 ( A.Y. 2003-04): 15. THE ASSESSEE CHALLENGED THE ADDITION OF RS. 1,80,52 5/- AND CLAIMED DEDUCTION U/S 80-L OF THE INCOME-TAX ACT, 1 961. THE A.O. MADE ADDITION OF RS. 2,40,525/- CONSISTING OF TUITI ON INCOME AT RS. - :11: - 11 60,000/-, INTEREST ON FDR AT RS. 20,525/- AND GIFT FROM FATHER AND FATHER IN LAW IN A SUM OF RS. 1,60,000/- ON ACCOUNT OF UNEXPLAINED GIFT. THE LD. CIT(A) DELETED THE ADDITION OF RS. 60 ,000/- ON ACCOUNT OF TUITION INCOME. HOWEVER, THE REST OF THE ADDITIO N IS SUSTAINED IN A SUM OF RS. 1,80,525/-. 16. THE LEARNED COUNSEL FOR THE ASSESSEE DEMONSTRATED B Y REFERRING TO P. B. 2, WHICH IS COMPUTATION OF INCOM E FOR THE ASSESSMENT YEAR UNDER APPEAL TO SHOW THAT INCOME FR OM OTHER SOURCES IN A SUM OF RS. 21,525/- IS ALREADY DECLARE D IN THE RETURN OF INCOME. SUCH ADDITION, THEREFORE, COULD NOT HAVE BE EN MADE AGAINST THE ASSESSEE, WHICH INCLUDES INTEREST ON FDR IN A S UM OF RS. 20,525/-.THIS ADDITION IS, THEREFORE, DELETED. AS REGARDS THE UNEXPLAINED GIFT OF RS. 1,60,000/- R ECEIVED FROM THE FATHER AND FATHER-IN-LAW IS CONCERNED, THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED APPLICATION FOR ADMISSION OF ADD ITIONAL EVIDENCE. IT IS EXPLAINED THAT THE GIFT DEED IS EXECUTED BY THE ASSESSEES FATHER DR. R.K.SINGH ON 28.3.2002 CONFIRMING GIVING OF THE GIFT. SIMILARLY, THE GIFT DOCUMENT IS EXECUTED BY THE ASSESSEES FAT HER-IN-LAW SHRI - :12: - 12 PRATAP BAHADUR CONFIRMING OF GIVING THE GIFT TO THE ASSESSEE. COPY OF THE BANK ACCOUNT IS ALSO FILED. 17. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT EARLIER ALL THE ASSESSMENTS OF THE ASSESSEE WERE COMPLETED ALONGWITH ASSESSMENTS OF HER HUSBAND SATYENDRA BAHADUR, INDI VIDUAL AND SATYENDRA BAHADUR, HUF, WHICH WERE REOPENED AND ALL THE ASSESSMENTS WERE SCRUTINIZED SIMULTANEOUSLY BY THE ASSESSING OFFICER. THE ASSESSEE ENGAGED A COUNSEL FOR HANDING OVER THE FILES GIVEN TO THE EARLIER COUNSEL AT RAIPUR. VOLUMINOUS PAPERS WERE THERE AND THE DOCUMENTS MESSED. THEREFORE, THE SAME COULD NOT BE FILED BEFORE THE AUTHORITIES BELOW. THE LEARNED COUNSEL F OR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS PRIMA FACIE CASE TO EXPLAIN THE GIFT. THEREFORE, THE ABOVE ADDITIONAL EVIDENCES ARE PRAYE D TO BE ADMITTED IN EVIDENCE. ON THE OTHER HAND, THE LD. DEPARTMENTA L REPRESENTATIVE SUBMITTED THAT IN CASE THE ADDITIONAL EVIDENCES ARE ACCEPTED, THE SAME MAY BE RESTORED TO THE FILE OF THE A.O. FOR HI S CONSIDERATION IN ACCORDANCE WITH LAW. - :13: - 13 18. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT THE ABOVE ADDITIONAL EVIDENCES ARE VITAL IN NA TURE FOR THE JUST DECISION OF THE MATTER AS REGARDS UNEXPLAINED GIFT. BOTH THE GIFTS ARE RECEIVED BY THE ASSESSEE FROM THE CLOSE RELATIVES. IN THESE PROCEEDINGS, THE PROTECTIVE ASSESSMENTS ARE MADE IN THE HANDS OF THE ASSESSEE. HOWEVER, THE TRIBUNAL CONSIDERING THE FAC TS AND CIRCUMSTANCES OF THE CASE, DIRECTED THAT SUBSTANTIV E ASSESSMENT TO BE MADE IN THE INDIVIDUAL CASES. THE LD. CIT(A), ACCOR DINGLY, DIRECTED TO MAKE SUBSTANTIVE ADDITION IN THE CASE OF THE ASS ESSEE. SINCE IT IS FIRST TIME SUBSTANTIVE ADDITION IS DIRECTED IN THE CASE OF THE ASSESSEE, I AM OF THE VIEW THAT ONCE CHANGE SHOULD BE GIVEN T O THE ASSESSEE TO EXPLAIN THE GIFTS IN THE MATTER. I, ACCORDINGLY, AD MIT THE ADDITIONAL EVIDENCE REFERRED TO ABOVE. HOWEVER, INSTEAD OF DEC IDING THE ISSUE IN THE PRESENT APPEAL, IT WOULD BE REASONABLE AND PROP ER TO RESTORE THIS ISSUE TO THE FILE OF THE A.O. FOR RECONSIDERATION I N ACCORDANCE WITH LAW. I, ACCORDINGLY, SET-ASIDE THE ORDERS OF THE AU THORITIES BELOW AND RESTORE THE ISSUE OF UNEXPLAINED GIFT TO THE FILE O F THE A.O. WITH DIRECTION TO REDECIDE THIS ISSUE IN THE LIGHT OF TH E ADDITIONAL - :14: - 14 EVIDENCES ADMITTED BY THE TRIBUNAL, THE A.O. SHALL GIVE REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASS ESSEE IS DIRECTED TO FILE THE SAME EVIDENCES BEFORE THE A.O. FOR HIS CONSIDERATION IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO AT LIBERT Y TO FILE ANY OTHER EVIDENCE BEFORE THE A.O. IF SO ADVISED IN ACCORDANC E WITH LAW. THIS GROUND OF APPEAL OF THE ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. 19. AS A RESULT, APPEALS OF THE ASSESSEE IN I.T.A.NOS. 403/IND/09,404/IND/09,405/IND/09 ARE ALLOWED, WHERE AS I.T.A.NO. 406/IND/04 IS PARTLY ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 18 TH SEPTEMBER, 2009. SD/- BHAVNESH SAINI JUDICIAL MEMBER DATED : 18 TH SEPTEMBER, 2009. CPU* 17189