SUJATA RAVI PUNJA, MUMBAI V. INCOME TAX OFFICER, WARD 17(3)(4), MUMBAI

ITA 4512/MUM/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1630 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 19-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Keywords: Additional evidence; Set aside
• Section: 133(6); 69

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NO.4512/M/2017 ASSESSMENT YEAR: 2013-14 MRS. SUJATA RAVI PUNJA, 173/33, CHATRABHUJ KHETSI BLDG., S.T. ROAD, MASJID BUNDER, MUMBAI 400 009 PAN: AABPP9372R VS. INCOME TAX OFFICER, WARD 17(3)(4), ROOM NO.123, 1 ST FLOOR AAYAKAR BHAVAN, MAHARSHI KARVE ROAD, MUMBAI - 400020 (APPELLANT) (R ESPONDENT) PRESENT FOR: ASSESSEE BY : DR. K. SHIVARAM, SR. ADVOCATE, MR. RAHUL K. HAKANI, A.R. REVENUE BY : SHRI CHAUDHARY ARUN KUMAR SINGH, D. R. DATE OF HEARING : 16.07.2019 DATE OF PRONOUNCEMENT : 13.09.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 30.17.2017 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2013-14. 2. THE ONLY ISSUES RAISED BY THE ASSESSEE IS AGAINS T THE ORDER OF LD. CIT(A) CONFIRMING THE ADDITION OF RS.1,88,56 ,000/- AS MADE BY THE AO UNDER SECTION 69 OF THE ACT TOWARDS THE INVESTMENT MADE BY THE ASSESSEE IN HER NAME. 3. THE FACTS IN BRIEF ARE THAT THE AO OBSERVED FROM THE AIR INFORMATION THAT ASSESSEE HAS MADE INVESTMENT IN IM MOVABLE ITA NO.4512/M/2017 MRS. SUJATA RAVI PUNJA 2 PROPERTIES DURING THE FINANCIAL YEAR BY INVESTING RS.1,81,06,000/- AND RS.1,01,06,000/-. ACCORDINGLY , A SHOW CAUSE NOTICE WAS ISSUED TO THE ASSESSEE. THE AO IN ORDER TO VERIFY THE VERACITY OF THE TRANSACTIONS ALSO ISSUED NOTICE UNDER SECTION 133(6) OF THE ACT ON 18.11.2016 TO SUB REGI STRAR, GRADE-I, SATARA WHICH WAS REPLIED BY LETTER DATED 27.11.2015 SUBMITTING THE COPIES OF RELEVANT REGISTERED DOCUMENTS WHICH S TATE THAT ASSESSEE HAD PURCHASED IMMOVABLE PROPERTY AT SATARA . HOWEVER, ASSESSEE DENIED TO HAVE ENTERED INTO ANY S UCH PURCHASE OF IMMOVABLE PROPERTIES BY FILING AFFIDAVI T DENYING THE TRANSACTIONS. ASSESSEE ALSO STATED THAT A LEGAL AC TION HAS BEEN INITIATED AGAINST THE PERSON WHO HAS COMMITTED FRAU D BY PURCHASING THE PROPERTIES IN THE NAME OF THE ASSESS EE. THE ASSESSEE ALLEGED THAT SHE WAS A VICTIM OF FRAUD BY SOME UNSCRUPULOUS PEOPLE IN COLLUSION WITH PNB BANK PERS ONNEL. THE AO, HOWEVER, BY REJECTING THE CONTENTIONS AND S UBMISSIONS OF THE ASSESSEE MADE AN ADDITION OF RS.1,88,56,000/ - UNDER SECTION 69 OF THE ACT WHICH WAS AFFIRMED BY THE LD. CIT(A) IN THE APPELLATE PROCEEDINGS. NOW THE ASSESSEE HAS FILED SOME ADDITIONAL EVIDENCES VIDE LETTER DATED 16.07.2019 C OPIES OF THE ORDER PASSED BY THE ADDITIONAL CHIEF METROPOLITAN MAGISTRATE, 2 ND COURT, SEWRI, MUMBAI, CONSEQUENT AND ENGLISH TRAN SLATION OF BOTH THE DOCUMENTS WITH THE PRAYERS FOR ADMISSIO N OF THE SAME. 4. THE LD. COUNSEL, AT THE OUTSET, SUBMITTED THAT T HE ORDER HAS BEEN PASSED BY MAGISTRATE IN CC NO.26/SW/2017 D ATED 22.05.2017 HOLDING THAT THERE WAS SUBSTANCE IN THE ALLEGATIONS OF THE ASSESSEE WITH RESPECT TO CHEATING, FORGERY A ND MISAPPROPRIATION AND DIRECTED THE PYDHONIE POLICE S TATION TO ITA NO.4512/M/2017 MRS. SUJATA RAVI PUNJA 3 TREAT THE COMPLAINT AS FIR AND INVESTIGATE THE COMP LAINT UNDER SECTION 156(3) OF THE CODE OF CRIMINAL PROCEDURE WH ICH WAS PASSED BY THE ADDITIONAL CHIEF METROPOLITAN MAGIST RATE, 2 ND COURT, SEWRI, MUMBAI. THE LD. COUNSEL ALSO FILED C OPY OF FIR DATED 16.06.2017 PLACED AT PAGE NO.572 AND LETTER DATED 07.01.2018 PLACED IN THE PAPER BOOK PAGE NO. 573 AN D ENGLISH TRANSLATION IS PLACED AT PAGE NOS.574 TO 590. THE L D. A.R. SUBMITTED THAT THE LD CIT(A) NOT WAIT FOR THE ORDE R OF THE ADDITIONAL CHIEF METROPOLITAN MAGISTRATE AND PASSED THE ORDER IN A HURRIED MANNER. THE LD. COUNSEL SUBMITTED THAT THE AFORESAID EVIDENCES HAVE SUBSTANTIAL BEARING ON THE ADJUDICATION OF THE CASE OF THE ASSESSEE WHICH WAS CLEARLY HELD TO BE A CASE OF FRAUD COMMITTED ON THE ASSESSEE BY UNSCRUPULOUS AND ANTI SOCIAL ELEMENTS IN COLLUSION WITH PNB BANK PEOPLE A ND PRAYED THAT THE SAME MAY BE ADMITTED AS ADDITIONAL EVIDENC ES HAVING STRONG BEARING QUA THE CASE BEFORE THE HONBLE BENC H. THE LD. A.R. PRAYED THAT THE ISSUE MAY KINDLY BE RESTORED T O THE FILE OF THE AO TO DECIDE THE CASE OF THE ASSESSEE AFRESH IN THE LIGHT OF THE AFORESAID ADDITIONAL EVIDENCES SUCH AS ORDER OF THE MAGISTRATE DATED 22.05.2017 AND FIR DATED 16.07.201 7. 5. THE LD. D.R., ON THE OTHER HAND, RELIED ON THE O RDER OF AUTHORITIES BELOW. 6. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT IN THIS CASE POST PASSING OF ORDER BY LD. CIT(A) AN ORDER HAS BE EN PASSED BY THE ADDITIONAL CHIEF METROPOLITAN MAGISTRATE ON 22 .05.2017 WHEREIN IT HAS BEEN HELD THAT SOME UNSCRUPULOUS PEO PLE HAVE PERPETRATED A FRAUD ON THE ASSESSEE BY PURCHASING T HE ITA NO.4512/M/2017 MRS. SUJATA RAVI PUNJA 4 PROPERTIES IN THE NAME OF THE ASSESSEE AND DIRECTED THE POLICE TO INVESTIGATE THE MATTER FURTHER AND CONSEQUENTLY THE FIR HAS ALSO BEEN REGISTERED, COPY OF WHICH IS PLACED AT PAGE NO .570 TO 572. CONSIDERING THE AFORESAID FACTS, WE ARE OF THE VIEW THAT ADDITIONAL EVIDENCES FILED BY THE ASSESSEE HAVE STR ONG BEARING ON THE OUTCOME OF THE CASE AS ALL THESE DEVELOPMENTS H AVE TAKEN PLACE AFTER THE ORDER PASSED BY THE LOWER AUTHORITI ES. WE, THEREFORE, SET ASIDE THE MATTER TO THE FILE OF THE AO WITH THE DIRECTION TO DECIDE THE CASE OF THE ASSESSEE AFTER CONSIDERING THE AFORESAID EVIDENCES AND AFTER AFFORDING THE REASONA BLE OPPORTUNITY TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 13.09.2019. SD/- SD/- ( AMARJIT SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 13.09.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASS TT. REGISTRAR, ITAT, MUMBAI.