Sh. Kanwaljeet Singh, Chandigarh V. ITO, W-4(1), Chandiarh

ITA 531/CHANDI/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4925 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 23-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VANDNA MOHITE
• Keywords: Additional evidence; Set aside
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 531/CHD/2019 / ASSESSMENT YEAR : 2012-13 SHRI KANWALJEET SINGH, H. NO.1573, SECTOR 36D, CHANDIGARH THE ITO, WARD 4(1), CHANDIGARH ./PAN NO: AITPG3686P / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE ' ! / REVENUE BY : SMT.VANDNA MOHITE, SR.DR # $ % /DATE OF HEARING : 31.10.2019 &'() % / DATE OF PRONOUNCEMENT : 31.10.2019 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 6.3.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2 CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)] 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- ITA NO. 531/CHD/2019- SHRI KANWALJEET SINGH, CHANDIGARH 2 1. THAT THE LD. CIT(A)-2 HAS ERRED IN CONFIRMING ADDITION BY TREATING AGRICULTURE INCOME AS INCOME FROM OTHER SOURCES. THE ACTION OF THE LD. CIT(A)-2 IS DEVOID OF ANY MERIT AS BASIS FOR REJECTING THE CLAIM IS FOUNDED O N WRONG ASSUMPTION. IN VIEW OF THE ABOVE STATED FACTS AND CIRCUMSTANCES, IT IS PRAYED THAT THE ORDER OF LD. CIT(A)-2 BE SET ASIDE. 3. THE SOLE ISSUE RAISED IN THIS APPEAL IS REGARDI NG THE CONFIRMATION OF ADDITION MADE BY THE ASSESSING OFFICER OF RS. 8, 76,300/- INTO THE INCOME OF THE ASSESSEE AS 'INCOME FROM OTHER SOURCE S' AS AGAINST THE CLAIM OF THE ASSESSEE THAT THE SAME BEING AGRICULT URAL INCOME. THE ASSESSING OFFICER FOUND THAT THE ASSESSEE DID NOT O WN ANY AGRICULTURAL LAND, HENCE, THERE WAS NO QUESTION OF ANY AGRICULTU RAL INCOME OF THE ASSESSEE. 4. THE LD. COUNSEL FOR THE ASSESSEE HAS PLEADED THA T THE LAND, WHERE UPON THE AGRICULTURAL ACTIVITIES HAVE BEEN CARRIE D OUT BELONGS TO THE RELATIVES OF THE ASSESSEE WHO ARE LIVING ABROAD, AN D THEY HAVE AUTHORIZED THE ASSESSEE NOT ONLY TO CULTIVATE THE LAND BUT ALS O TO RETAIN THE INCOME THEREFROM. THE ASSESSEE HAS CLAIMED THAT HE HAD FUR THER LEASED OUT THE SAID LAND ON CONTRACT FOR AGRICULTURAL PURPOSE TO S OME PERSONS FROM WHOM HE EARNED THE INCOME. THE ASSESSEE IN THIS RES PECT HAS RELIED UPON THE LETTERS OF THE RELATIVES. HE HAD ALSO PRO DUCED BEFORE THE ITA NO. 531/CHD/2019- SHRI KANWALJEET SINGH, CHANDIGARH 3 ASSESSING OFFICER THE TENANTS WHO TILLED THE LAND A FTER TAKING THE SAME ON LEASE FROM THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO CLAIMED THAT EVEN IN SUBSEQUENT YEARS, THE CLAIM OF THE ASSESSEE HAS BEEN ACCEPTED BY THE ASSESSING OFFICER. THE LD. COU NSEL IN THIS RESPECT HAS RELIED UPON THE ASSESSMENT ORDER DATED 18.11.2 016.FOR THE ASSESSMENT YEAR 2014-15 PASSED U/S 143(3) OF THE AC T. 5. THE LD. DR ON THE OTHER HAND, HAS SUBMITTED THAT THE ABOVE DETAILS SUBMITTED BY THE ASSESSEE ARE NOT SUFFICIENT TO PRE SUME THAT THE ASSESSEE HIMSELF HAS EARNED THE AGRICULTURAL INCOME. THAT IT IS ALSO NOT CLEAR WHETHER THE ASSESSEE ACTED AS A PRINCIPAL OR AS AN AGENT OF THE REAL OWNERS OF THE LAND. EVEN THE SPECIFIC DETAILS OF T HE LAND, THE AFFIDAVITS OF THE OWNERS OF THE LAND HAVE NOT BEEN PRODUCED. 6. BOTH THE LD. REPRESENTATIVES OF THE PARTIES, HOW EVER, HAVE SUBMITTED THAT THE ISSUE HAS NOT BEEN PROPERLY EXAM INED BY THE LOWER AUTHORITIES AND THAT THE MATTER IS REQUIRED TO BE E XAMINED AFRESH. IN VIEW OF THE ABOVE FACTS, THE ORDER OF THE CIT(A) IS HEREBY SET ASIDE AND THE MATTER IS REMITTED TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO ADMIT THE ADDITIONAL EVIDENCES, IF ANY , FURNISHED BY THE ASSESSEE AND DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT THE ASSESSING OFFICER WILL PROVIDE PROP ER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE. AT THE SAME TIME, TH E ASSESSEE IS REQUIRED ITA NO. 531/CHD/2019- SHRI KANWALJEET SINGH, CHANDIGARH 4 TO ATTEND THE PROCEEDINGS BEFORE THE ASSESSING OFFI CER AS AND WHEN CALLED FOR. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31.10.2019. SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 31.10.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR