Amit Agarwal, Uttar Pradesh V. ITO, Meerut

ITA 419/DEL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91429 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 16-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 21-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KR CHOPRA
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH SMC-2, NEW DELHI) BEFORE SHRI J. S. REDDY, ACCOUNTANT MEMBER I.T.A. NO.419 /DEL/2015 ASSESSMENT YEAR : 2009-10 AMIT AGARWAL, VS. ITO, WAD 1(1), C/O AMIT BEEJ BHANDAR, MEERUT SADAR SABZI MANDI, MEERUT CANTT., MEERUT (U.P.) GIR / PAN:ACKPA6673R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. RAJA KUMAR, ADV. RESPONDENT BY : SHRI MANOJ KR. CHOPRA, SR. DR DATE OF HEARING : 16.07.2015 DATE OF PRONOUNCEMENT : 20.07.2015 ORDER THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAIN ST THE ORDER OF LD. CIT(A) MEERUT, DATED 28.11.2014 FOR THE ASSESSMENT YEAR 2009-10 ON THE FOLLOWING GROUNDS: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN A CCEPTING ADDITIONAL EVIDENCE U/S 46A(I)(C). ON THE ONE HAND , THE COMMISSIONER OF INCOME TAX (APPEALS) BELIEVES THAT THE ASSESSING OFFICER NEED NOT INTERFERE IN HIS JURISDICTION OF A DMISSION OR OTHERWISE OF ADDITIONAL EVIDENCE, WHILE ON THE OTHER HE SPECI FICALLY SEEKS HIS COMMENTS TO WHICH HE HAS NOT OBJECTED NOR OFFERED A NY COMMENTS. THE ACTION OF THE COMMISSIONER OF INCOME TAX (APPEA LS) IN NOT ACCEPTING THE ADDITIONAL EVIDENCE IS, THEREFORE, IL LEGAL AS MATERIAL FACTS VIS -A VIS THE ISSUE AT HAND WERE NOT CONSIDE RED BY HIM. 2. THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HA S ERRED IN NOT CONSIDERING AND PASSING A SPEAKING ORDER ON THE CONTENTIONS RAISED BY THE ASSESSEE AND HAS INSTEAD ONLY CHOSEN TO ACCEPT THE ASSESSING OFFICER'S VERSION WITHOUT HIMSELF APPLYIN G HIS MIND AND RECORDING A FINDING THEREOF. ITA NO.419/DEL/2015 2 3. THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HA S ERRED IN SUSTAINING THE DISALLOWANCE OF INTEREST TO THE EXTE NT OF RS 6,87,400/-. OBSERVATIONS MADE, INFERENCES DRAWN AND FINDINGS RE CORDED IN THIS REGARD ARE AGAINST THE FACTS AND CIRCUMSTANCES OF T HE CASE, BESIDES BEING ILLEGAL. 2. THE PRIMARY CONTENTION OF ASSESSEE IN THIS CASE IS THAT AN APPLICATION WAS MADE BEFORE THE FIRST APPELLATE AUTHORITY FOR A DMISSION OF ADDITIONAL EVIDENCE UNDER RULE 46A AND THOUGH, THE A.O. HAD NO OBJECTION TO THE ADMISSION OF ADDITIONAL EVIDENCE, THE FIRST APPELLA TE AUTHORITY CHOOSE TO REJECT THIS APPLICATION AND DISMISSED THE APPEAL OF ASSESSEE. 3. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE C ONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED WITH SUFFICIENT CAUSE FR OM FILING THE EVIDENCE IN QUESTION BEFORE THE A.O. THESE EVIDENCES GO TO THE ROOT OF MATTER. THE A.O. HAS NOT OBJECTED TO THE ADMISSION OF THESE ADD ITIONAL EVIDENCES. UNDER THESE CIRCUMSTANCES, I AM OF THE CONSIDERED OPINION THAT THE FIRST APPELLATE AUTHORITY SHOULD HAVE ADMITTED THESE ADDITIONAL EVI DENCES AND CALLED FOR A REMAND REPORT AND THEN ADJUDICATE THIS APPEAL. HEN CE, WE DIRECT THE FIRST APPELLATE AUTHORITY TO ADMIT THESE ADDITIONAL EVIDE NCES AND DISPOSE OF THE CASE DE NOVO ON MERITS. 4. IN VIEW OF ABOVE APPEAL FILED BY ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. 8. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JULY, 2015. SD./- (J. S. REDDY) ACCOUNTANT MEMBER DATE:20 TH JULY, 2015 SP ITA NO.419/DEL/2015 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 17/7 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 20/7 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 20/7 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 20/7 SR. PS/PS 7 FILE SENT TO BENCH CLERK 21/7 SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER