SHRI ABHISHEK VERMA, Raisen V. THE ITO, Vidisha

ITA 675/IND/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4376 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 03-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Assessee Lawyers: ASHISH GOEL; N D PATWA S
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER SHRI ABHISHEK VERMA, VERMA COLONY, BAREILY, RAISEN ROAD M.P. PAN: ABZPV3459N VS. ITO, VIDISHA APPELLANT RESPONDENT APPELLANT BY SHRI ASHISH GOEL AND SHRI N. D.PATWA, ADVOCATES RESPONDENT BY SHRI MOHD. JAVED, SR. DR DATE OF HEARING 03.08.2016 DATE OF PRONOUNCEMENT 03.08.2016 O R D E R PER O.P. MEENA, ACCOUTANT MEMEBR. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-II, BHOPAL [HEREINAFTER REFERRED TO AS THE CIT(A)] DATED 01.08 .2014 AND PERTAINS TO ASSESSMENT YEAR 2010-11 AS AGAINST APPE AL DECIDED IN ASSESSMENT ORDER DATED 21.01.2013 OF IT O, VIDISHA [HEREINAFTER REFERRED TO AS THE AO]. I.T.A. NO.675/IND/2014 ASSESSMENT YEAR: 2010-11 ITA NO.675/IND/2014 ABHISHEK VERMA AY 2010-11 PAGE 2 OF 4 2 2. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEAL : - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ORDER PASSED BY THE LD. CIT(A)-II, BHOPAL, IS NOT BASED ON FACTS OF THE CASE, CONTRARY TO THE PROVISIONS OF LAW AND OTHERWISE ALSO UNJUST, UNREASONABLE, UNTENABLE IN LAW. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A)-II, BHOPAL, WAS NOT JUSTIFIED IN HOLD ING THAT THE APPELLANT FAILED TO PROVE THE SOURCES OF DEPOSIT IN BANK OF RS. 15,50,928/- AND ALSO THAT TH E SAME WAS TAXABLE U/S 68. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE I S AN INDIVIDUAL AND FILED HIS RETURN ON 07.03.2011 DECLA RING INCOME OF RS. 2,04,150/- FROM COMMISSION AS LIC AGENT, FRA NCHISEE OF M.P.ONLINE SERVICES ON BEHALF OF THE STATE GOVER NMENT, RAILWAY RESERVATIONS AND JOB WORK AND HOUSE PROPERTY INCOME. THE INCOME OF THE ASSESSEE WAS DETERMINED A T RS. 17,70,251/- MAKING ADDITION OF RS. 15,50,928/-. THE LD. CIT(A) CONFIRMED THE ADDITION OF RS. 15,50,928/- U/ S 68 ON ACCOUNT OF DEPOSITS IN CERTAIN BANK ACCOUNTS. 4. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ADDITIONAL EVIDENCES FILED BEFORE THIS BENCH ARE NE CESSARY FOR ITA NO.675/IND/2014 ABHISHEK VERMA AY 2010-11 PAGE 3 OF 4 3 THE DISPOSAL OF APPEALS. THE EVIDENCES ONLY SUPPORT THAT THESE AMOUNTS WERE RECEIVED FROM RESPECTIVE PERSONS FOR B OOKINGS. THIS PLEA WAS TAKEN BY THE ASSESSEE BEFORE THE LD. C IT(A) AND NO FRESH ARGUMENT WAS TAKEN. THE FOLLOWING ADDITIONAL EVIDENCE COULD NOT BE FILED EARLIER AS THE ASSESSEE WAS NOT GUIDED BY EARLIER COUNSEL TO PRODUCE SUCH DOCUMENTS :- 1. THE EXTRACT OF RAILWAY TICKET BOOKING REGISTER FOR ASSESSMENT YEAR 2010-11, WHICH ARE FILED AT PAPER BOOK PAGES 44 TO 68. 2. APPLICATION TO RTO, BHOPAL, FOR PROVIDING INFORMATION REGARDING ROAD TAX AND OTHER FEES PAID FROM ASSESSEES ID. 5. THE LD. COUNSEL OF THE ASSESSEE PRAYED THAT THE ADDITIONAL EVIDENCES MAY KINDLY BE ADMITTED AND THE MATTER BE REMANDED TO AO FOR CONSIDERATION OF THE ADDITION AL EVIDENCES, IN THE INTEREST OF JUSTICE. 6. THE LD. SR. DR DID NOT OBJECT TO RESTORATION OF THE APPEAL. 7. WE HAVE CONSIDERED THE FACTS AND MATERIALS AVAILABL E ON RECORD. WE ADMIT THE ADDITIONAL EVIDENCES PLACED BEFORE THIS BENCH. WE, THEREFORE, RESTORE THIS MATTER TO T HE FILE OF ITA NO.675/IND/2014 ABHISHEK VERMA AY 2010-11 PAGE 4 OF 4 4 CIT(A) WITH THE DIRECTION TO VERIFY ALL THE ADDITION AL EVIDENCES AND THEN DECIDE THE MATTER AFRESH, AFTER AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 8. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. THE ORDER HAS BEEN PRONOUNCED IN OPEN COURT ON THE 3 RD AUGUST, 2016. SD/- (D.T.GARASIA) JUDICIAL MEMBER SD/- (O.P.MEENA) ACCOUNTANT MEMBER DATED :3 RD AUGUST, 2016. CPU* COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ PCIT- INDORE/ CIT(A)-I, INDORE, AO/ D R- INDORE BENCH/ GUARD FILE BY ORDER ASSISTANT REGISTRAR OF ITAT, INDORE BENCH