Income Tax Officer, Ward-2, Anantapur V. Sri K. Lakshmipathi, Contractor, Anantapur

ITA 494/HYD/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 66460 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 09-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAMAL JOGPAL
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER I.T.A. NO. 494/HYD/2012 A.Y. 2007-08 THE INCOME TAX OFFICER WARD-2 ANANTAPUR VS. SRI K. LAKSHMI PAT H I, ANANTAPUR PAN: ABZPL8614K APPELLANT RESPONDENT APPELLANT BY: SMT. KAMAL JOGPAL RESPONDENT BY: NONE DATE OF HEARING: 06 . 11 .2012 DATE OF PRONOUNCEMENT: 06 . 11 .2012 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A), GUNTUR DATED 28.2.2011 FOR A.Y. 2007-08 . 2. THE REVENUE RAISED THE FOLLOWING EFFECTIVE GROUND O F APPEAL: 'THE CIT(A) SHOULD HAVE GIVEN A REASONABLE OPPORTUN ITY TO THE ASSESSING OFFICER UNDER RULE 46A(III) OF THE IT RULES, 1961 TO EXAMINE THE EVIDENCE OR DOCUMENT OR TO CROSS-EXAMINE THE WITNESS PRODUCED BY THE APPELLANT , OR TO PRODUCE ANY EVIDENCE OR DOCUMENT OR ANY WITNE SS IN REBUTTAL OF THE ADDITIONAL EVIDENCE PRODUCED BY THE APPELLANT.' 3. NONE APPEARED FOR THE ASSESSEE. WE HAVE HEARD THE LEARNED DR. IN THIS CASE ADDITION WAS MADE AT RS. 32,14,53 8 ON ACCOUNT OF DEPOSIT MADE IN INDUSIND BANK, ANANTAPUR BRANCH. THE CIT(A) DIRECTED THE ASSESSING OFFICER TO CONSIDER 8% OF TH IS AMOUNT AS INCOME OF THE ASSESSEE BY HOLDING THAT THIS A BUSIN ESS INCOME. THE ASSESSEE PLACED CERTAIN EVIDENCE IN THE FORM OF BANK ACCOUNT COPY BEFORE THE CIT(A). IN OUR OPINION, ACCEPTANCE OF ADDITIONAL EVIDENCE BY THE CIT(A) WITHOUT KEEPING THE SAME BEF ORE THE ASSESSING OFFICER IS NOT JUSTIFIED. ACCORDINGLY, W E REMIT THE ENTIRE I.T.A. NO. 494/HYD/2012 SRI K. LAKSHMIPATHI =================== 2 ISSUE BACK TO THE FILE OF THE ASSESSING OFFICER TO EXAMINE THE ISSUE AFRESH IN THE LIGHT OF THE EVIDENCE PRODUCED BY THE ASSESSEE BEFORE THE CIT(A). 4. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 6 TH NOVEMBER, 2012 COPY FORWARDED TO: 1. THE INCOME TAX OFFICER, WARD - 2, AAYAKAR BHAVAN, III ROAD, NEW TOWN, ANANTAPUR. 2. SRI K. LAKSHMIPATHI, CONTRACTOR, PLOT NO. 4, OFFICE RS' COLONY, NEAR HOUSING BOARD COLONY, ANANTAPUR. 3. THE CIT(A), GUNTUR. 4. THE CIT, TIRUPATI. 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO