ITO, RAJSAMAND V. Shri Bheru Lal Tak, RAJSAMAND

ITA 58/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5275 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 26-02-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Keywords: Principle of natural justice
• Section: 15

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.58/JODH/2015 ASSESSMENT YEAR: 2009-10 THE INCOME TAX OFFICER, WARD -1, RAJSAMAND VS. SHRI BHERU LAL TAK, S/O. LAGTE SHRI MANOHAR LAL TAK, SANWARIA SADAN, JAL CHAKKI. KANKROLI, DISTRICT. RAJSAMAND. PAN :ADKPT0932H APPELLANT RESPONDENT APPELLANT BY SHRI S. L. MOURYA, DR RESPONDENT BY SHRI SHRAWAN KUMAR GUPTA, AR DATE OF HEARING: 14.03.2016 DATE OF PRONOUNCEMENT: 14.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED CIT (A), UDAIPUR PASSED IN APPEAL NO.134/IT/UDR/201 3-2014 DATED 19 TH DECEMBER, 2014 FOR ASSESSMENT YEAR 2009-10. 2. SHRI S. L. MOURYA, LEARNED DR REPRESENTED ON BEH ALF OF THE REVENUE AND SHRI SHRAWAN KUMAR GUPTA, LEARNED AR REPRESENTE D ON BEHALF OF THE ASSESSEE. 3. IT WAS SUBMITTED BY THE LEARNED DR THAT IN THE C OURSE OF ASSESSMENT THE AO HAD NOTICED THAT THERE WERE CASH DEPOSITS IN THE SAVINGS BANK 2 ITA NO.58/JODH/2015 ACCOUNT OF THE ASSESSEE WITH ICICI BANK. AS THE ASS ESSEE WAS UNABLE TO EXPLAIN THE DEPOSITS THE AO HAD TREATED THE DEPOSIT S AS UNEXPLAINED CASH. IT WAS A SUBMISSION THAT THE LEARNED CIT (A) HAD TAKEN FRESH EVIDENCES IN THE COURSE OF THE APPELLATE PROCEEDINGS IN THE FORM OF CASH FLOW STATEMENT, BANK PASS BOOK, DEPOSIT DETAILS ETC. IT WAS A SUBMISSION THAT THE SAID FRESH EVIDENCES WERE NOT GIVEN TO THE AO FOR HIS VERIFICA TION. IT WAS A SUBMISSION THAT THE ORDER OF THE LEARNED CIT (A) WAS LIABLE TO BE REVERSED. 4. IN REPLY, THE LEARNED AR VEHEMENTLY SUPPORTED TH E ORDER OF THE LEARNED CIT (A). IT WAS A SUBMISSION THAT THESE WERE NOT FR ESH EVIDENCES BUT WERE JUST COMPILATION OUT OF THE BANK ACCOUNT DETAILS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. ON PER USAL OF THE ORDER OF THE ASSESSMENT ORDER SHOWS THAT THE ASSESSEE HAD NO T COOPERATED IN THE ASSESSMENT PROCEEDINGS AT ALL. CONSEQUENTLY, IT HAD RESULTED IN AN EX-PARTE ASSESSMENT ORDER. ON APPEAL BEFORE THE LEARNED CIT (A), THE ASSESSEE HAS PRODUCED VARIOUS EVIDENCES IN THE FORM OF CASH FLOW STATEMENT TO EXPLAIN THE DEPOSITS IN THE BANK ACCOUNT. THIS HAD ADMITTEDLY N OT BEEN PUT TO THE AO FOR HIS REBUTTAL. THUS, THERE HAS BEEN A VIOLATION OF P RINCIPLE OF NATURAL JUSTICE AND PROVISIONS OF RULE 46A HAVE BEEN VIOLATED. THIS BEING SO, WE ARE OF THE VIEW THAT THE ORDER OF THE LEARNED CIT (A) IS LIABL E TO BE REVERSED AND THE ISSUES IN THE APPEAL ARE REQUIRED TO BE RESTORED TO THE FILE OF THE AO FOR 3 ITA NO.58/JODH/2015 RE-ADJUDICATION AND ACCORDINGLY, WE DO SO. LIBERTY IS GIVEN TO THE ASSESSEE TO PRODUCE ALL SUCH EVIDENCES AS ARE REQUIRED BY HIM T O SUBSTANTIATE HIS CLAIM BEFORE THE AO. THE AO SHALL GIVE THE ASSESSEE ADEQU ATE OPPORTUNITY TO SUBSTANTIATE HIS CASE. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS PART LY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 14.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 14 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA DEKA DEKA DEKA/ // /- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 14.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 14 .03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 15.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 15 .03.16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 15.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 14.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER