Shri Vinod Kumar Singh, Hardoi V. I.T.O.-3(3), Hardoi

ITA 715/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4523 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained investment; Opportunity of being heard; Principle of natural justice; Additional evidence; Reasonable cause

Judgement Text

I.T.A. NO.715/LKW/2017 ASSESSMENT YEAR:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.715/LKW/2017 ASSESSMENT YEAR:2014-15 SHRI VINOD KUMAR SINGH, CHAHATIA BHARAWAN, SANDILA, HARDOI. PAN:AVUPS 2773 B VS. INCOME TAX OFFICER-3(3), HARDOI. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A), BAREILLY DATED 17/08/2018. 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT THE ASSESSING OFFICER HAD PASSED ORDER ON 30/06/2016 WHEREAS THE TIME AVAILAB LE WITH THE ASSESSING OFFICER WAS UPTO 31/08/2016 AND THEREFORE, THE ASSE SSEE COULD NOT FILE CERTAIN EVIDENCES WHICH WERE NECESSARY FOR THE PURP OSE OF MAKING FAIR ASSESSMENT AND HENCE, THE ASSESSEE FILED APPLICATIO N UNDER RULE 46A OF THE ACT WITH LEARNED CIT(A) BUT HE DID NOT ADMIT THE SA ME AND PASSED THE ORDER DISMISSING THE APPEAL WITHOUT CONSIDERING THE ADDIT IONAL EVIDENCE AND APPELLANT BY SHRI SANJAY SAXENA, C.A. RESPONDENT BY S MT. NEELAM AGARWAL, D. R. DATE OF HEARING 31/07/2018 DATE OF PRONOUNCEMENT 03 / 0 8 /201 8 I.T.A. NO.715/LKW/2017 ASSESSMENT YEAR:2014-15 2 THEREFORE, IT WAS PRAYED THAT LEARNED CIT(A) BE DIR ECTED TO CONSIDER THE ADDITIONAL EVIDENCES. 3. LEARNED D. R. HAD NO OBJECTION. HOWEVER, HE SUP PORTED THE ORDERS OF THE AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE ASSESSEE FILED RETURN OF INCOME ON 11/03/2015AND NOTICE U/S 143(2) WAS ISSUED ON 28/08 /2015 WHICH WAS DULY SERVED UPON THE ASSESSEE ON 10/09/2015. VIDE ORDER SHEET ENTRY DATED 21/06/2016 LEARNED A. R. OF THE ASSESSEE WAS SPECIF ICALLY ASKED TO EXPLAIN THE SOURCE OF UNEXPLAINED INVESTMENT/MONEY TO THE T UNE OF RS.10,54,605/- AND ON THE REQUEST OF LEARNED A. R. THE NEXT DATE O F HEARING WAS FIXED FOR 23/06/2016. THE ASSESSMENT ORDER FURTHER STATES TH AT ON 23/06/2016 LEARNED A. R. OF THE ASSESSEE ATTENDED AND REQUESTE D FOR ANOTHER TWO DAYS TIME AND NEXT DATE OF HEARING WAS FIXED FOR 27/06/2 016. AGAIN ON 27/06/2016 LEARNED A. R. REQUESTED FOR TWO MORE DAY S TIME AND ASSESSING OFFICER AGAIN CONSIDERED THE REQUEST OF THE ASSESSE E AND FIXED THE DATE OF HEARING ON 30/06/2016. ON 30/06/2016 LEARNED A. R. OF THE ASSESSEE AGAIN ATTENDED THE PROCEEDINGS BUT DID NOT FILE THE REPLY TO THE QUERY OF THE ASSESSING OFFICER AND THEREFORE, THE ASSESSING OFFI CER MADE THE ADDITION. BEFORE LEARNED CIT(A) THE ASSESSEE SUBMITTED VARIOU S SUBMISSIONS AND ALSO FILED APPLICATION FOR FILING OF ADDITIONAL EVIDENCE UNDER RULE 46A. THE LEARNED CIT(A) THOUGH HAS REPRODUCED THE SUBMISSION S OF THE ASSESSEE BUT HAS NOT ACCEPTED THE ADDITIONAL EVIDENCE HOLDING TH AT THE ASSESSEE HAD FAILED TO DEMONSTRATE AS TO UNDER WHICH PROVISION O F RULE 46A THE ADDITIONAL EVIDENCE CAN BE ADMITTED. GOING THROUGH THE FACTS OF THE CASE, WE FIND THAT ASSESSING OFFICER HAD GIVEN VERY SHORT ADJOURNMENTS FOR HIS QUERIES. AFTER RAISING QUERIES ON 21/06/2016, HE PASSED THE ORDER ON 30/06/2016 AND I.T.A. NO.715/LKW/2017 ASSESSMENT YEAR:2014-15 3 THEREFORE, THERE WAS REASONABLE CAUSE WHICH PREVENT ED THE ASSESSEE TO FILE THE REQUIRED DOCUMENTS THEREFORE, WE DEEM IT APPROP RIATE THAT LEARNED CIT(A) SHOULD CONSIDER THE ADDITIONAL EVIDENCE FILE D BY THE ASSESSEE IN VIEW OF NATURAL JUSTICE AND THEREFORE, THE LEARNED CIT(A ) IS DIRECTED TO CONSIDER THE ADDITIONAL EVIDENCE AND PASS AN ORDER AFTER AFF ORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 03/01/2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:03/08/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T.,