Raj Gopal Mehrotra, Kanpur V. Income Tax Officer-3(3), Kanpur

ITA 52/LKW/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92180 (ITAT-LUCKNOW)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-06-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 15-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PUNIT KUMAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.52/LKW/2015 ASSESSMENT YEAR:2006-07 RAJ GOPAL MEHROTRA 8/22, ARYA NAGAR KANPUR V. INCOME TAX OFFICER 3(3) KANPUR TAN/PAN:AAUPM8939R (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. RAKESH GARG, ADVOCATE RESPONDENT BY: SHRI. PUNIT KUMAR, D.R. DATE OF HEARING: 16 06 2015 DATE OF PRONOUNCEMENT: 23 06 2015 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS:- 1. BECAUSE THE CIT(A) HAS ERRED ON FACTS AND IN LAW IN UPHOLDING THE ADDITION OF RS.1,54,153/- IN RESPECT OF CREDITS IN THE TWO SAVING BANK ACCOUNTS OF THE ASSESSEE, NAMELY, CENTRAL BANK OF INDIA RS.58,879/- AND RS.1,00,274/- IN STANDARD CHARTERED BANK, WHICH CREDITS BEING DULY EXPLAINED, THERE WAS NO OCCASION FOR THE CIT(A) TO UPHOLD THE SAME. 2. BECAUSE THE CIT(A) HAS ERRED ON FACTS AND IN LAW IN NOT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS THE EXPLANATION FURNISHED BY THE ASSESSEE AND HAS ARBITRARILY HELD THAT THE AMOUNT OF RS.1,54,153/- BEING DEPOSITS IN TWO SAVING BANK ACCOUNTS OF THE ASSESSEE ARE UNEXPLAINED. :- 2 -: 2. DURING THE COURSE OF HEARING, THE LD. D.R. HAS SUBMITTED THAT BEFORE THE ASSESSING OFFICER THE ASSESSEE HAS NOT FURNISHED THE RELEVANT INFORMATION WITH REGARD TO THE DEPOSITS IN THE BANK. THE ASSESSING OFFICER ACCORDINGLY MADE AN ADDITION OF RS.1,54,153/-. 3. THE ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT(A), BUT DID NOT FIND FAVOUR WITH HIM. 4. NOW THE ASSESSEE IS BEFORE US AND THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE WRITTEN SUBMISSION FILED BEFORE THE LD. CIT(A) WITH THE SUBMISSION THAT THE ASSESSEE HAS FILED ALL THE RELEVANT EVIDENCE EXPLAINING THE RECEIPTS AND DEPOSITS IN THE BANK BUT THE LD. CIT(A) HAS NOT TAKEN THE SAME INTO ACCOUNT AND HAS CONFIRMED THE ADDITION. 5. THE LD. D.R., ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 6. HAVING CAREFULLY EXAMINED THE ORDERS OF THE LOWER AUTHORITIES IN THE LIGHT OF THE RIVAL SUBMISSIONS, WE FIND THAT THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS BEFORE THE LD. CIT(A) WHICH ARE EXTRACTED IN THE ORDER OF THE LD. CIT(A) AND IN THE WRITTEN SUBMISSIONS THE ASSESSEE HAS TRIED TO EXPLAIN THE DEPOSITS IN THE BANK, BUT THE LD. CIT(A) HAS OBSERVED IN HIS ORDER THAT AT THE APPELLATE STAGE BALD STATEMENT HAS BEEN MADE REGARDING THE SOURCE OF THE IMPUGNED ENTRIES WITHOUT ANY EVIDENCE OR EVEN APPLICATION FOR ADMITTING NEW EVIDENCE UNDER RULE 46A OF THE RULES. THE FINDINGS OF THE LD. CIT(A) APPEARS TO BE CONTRARY TO THE FACTS AS NARRATED IN THE WRITTEN SUBMISSION. WE ARE, THEREFORE, OF THE VIEW THAT THE LD. CIT(A) HAS NOT PROPERLY ADJUDICATED THE ISSUE IN THE LIGHT OF EVIDENCE FILED BEFORE HIM. ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE-ADJUDICATE THE ISSUE AFRESH IN THE LIGHT OF THE ASSESSEES SUBMISSIONS AND DOCUMENTS TO BE FILED BEFORE HIM. :- 3 -: NEEDLESS TO MENTION HERE THAT OPPORTUNITY OF BEING HEARD BE AFFORDED TO THE ASSESSEE WHILE ADJUDICATING THE APPEAL. 7. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTIONED PAGE. SD/- SD/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD JUNE, 2015 JJ:1606 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR