Ms. Rashpal Kaur Bhullar, Mohali V. ITO,

ITA 727/CHANDI/2013

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0846 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 16-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence
• Section: 148; 43; 48; 13; 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 727/C H D / 2 0 1 3 नधा रण वष / Assessment Year : 2 0 0 8 - 0 9 Ms. Rashpal Kaur Bhullar, House No. 2676, Sector 69, Mohali बनाम The ITO, Ward VI(2), Ludhiana थायी लेखा सं./PAN NO: AAJPB8225B अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Sh. Tej Mohan Singh, Advocate राज व क ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR स ु नवाई क तार$ख/Date of Hearing : 01.03.2022 उदघोषणा क तार$ख/Date of Pronouncement : 30. 05.2022 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : T hi s a p pe a l ha s b e e n p re fe rr e d by t h e a ss e s s e e ag a ins t or de r da te d 10 . 1 2. 2 01 2 pa s s e d by t h e Ld . Co mm i s s i one r o f I nc o me T a x ( A p pe a l s )- II , Lu d h i a n a [ h er ei n a ft e r re fe rr e d t o a s ‘ C I T( A )’ ] a n d pe r t a i ns t o a s s es s men t ye a r 20 08 - 09. 2. T he bri e f fa c ts o f t he ca s e a r e t ha t in t hi s ca se n ot ic e u/ s 148 o f t he In co m e Ta x A ct , 19 61 (h e re in a f t e r c a l l e d ' t h e Act ' ) v i d e da te d 22 . 0 2. 2 01 0 w a s i s su ed in v ie w o f t he i n f or m a t i on a va i l ab le w it h A s s es s i ng o f fi c er t ha t a H o us i n g S oc i e ty c o n si s t i n g o f 2 0 7 me mbe rs w as t he ow n e r o f 27. 3 a c r e s o f l an d i n V i l l a ge K a ns a l, D is t t . M oh a li . T h is s oc i e t y, k n ow n as D e fe nc e S e r vi c es Co -o pe r a t i ve H o us i ng B u i l d i n g 2 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali S oc i e t y, M o h a l i h a d en te re d i n a t ri pa rt i te J o i nt De ve lo p me nt A g r e e m e n t (J D A ) w i t h M / s H a s h Bu il d e rs P vt Lt d, C ha nd i g a r h and M / s T a t a H ous i n g D e vel op me nt C o mpa ny L td , M u m b ai . A s pe r th e s a i d i n fo r ma t i o n, b y vi rt ue o f th e t ri par t i t e a gr e e me nt , i t w a s a gr e e d a m on g s t t he p a rt ie s t ha t t h e D e fe nc e S e rvi c e s Co - op er a t i v e H o us in g B u i l d i n g S oc i e t y, M oh a l i , t h e ow n er o f l a n d, s ha l l t ra ns fe r i t s l a nd to M / s T a t a H ous i n g D e v e l o p m e nt C o. Lt d, i n l i e u o f mon et a ry c ons i de r a t i o n a s w e l l a s c ons i de ra t i o n i n ki nd. F ur t h e r, a s pe r th e s ai d i n f or m a t i on, e a c h m e m b er o f t h e H ou s in g S oc ie t y w as to r e ce i v e c a s h as mo ne t a ry c ons i de ra ti o n fr o m M / s H as h Bu i l d e rs P vt L t d a s w e ll as r e ce i v e c ons i de ra ti o n i n ki n d s uc h a s f ur n is h e d fl a t f ro m Tat a H o us i ng D ev el op me nt C o m p an y Lt d. Th e i n f or m at i o n pr ov i d e d t ha t on e o f t h e m e m b er s o f t hi s s oc i e t y S hri Ra nj i t S i ngh had re c e iv ed p a y me nt as un der :- 1. N a me a nd a d dr es s o f I ndi vi du a l s o ci e ty M e mb er s ( a s pro vi d e d by s o c. at t he t i me o f e x e c u t i o n o f a gr ee me nt ). S mt . Ra s hpa l K a ur Bh ul l a r W/ o Co l. S a nt S i n g h Bh ul l a r H . N o . B- 1 43 , R aj G ur u N a ga r, F er oz e p ur Ro ad, L ud hi a n a 2 A re a o f L a n d p ur c h as e d f r o m t h e s o ci e ty M e mbe r 50 0 S q. Y a rd 3 P ur ch as e c ons i d e ra ti on i . e . a mo u nt p a y me nt t o me mb er i n c a s h an d in ki n d Rs . 80 l ac ( Ei gh ty L ac s ) b y c he qu e & D r a ft & A l lo t m e n t o f o ne F la t o f 22 50 S q. F ee t . 4 T ot al p a y m e nt ma d e t o me mb e r - Rs . 15 l a cs on 30 . 4 . 20 07 - Rs . 17 l a cs on 3 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali 15 . 0 6. 2 00 7 5 D a t e a n d mo de o f p a y me n t - 30 . 0 4. 20 0 7 - 15 . 0 6. 20 0 7 by c h e q ue o nl y 2. 1 A s t he ca pt i on e d a s s e ss ee h a d n o t s h ow n a ny i nco m e u nd e r a n y he a ds o f i nc o m e w i th re sp e c t to t h e a mo u n t r ec e iv ed a s a b ov e , t h e A s s es s i ng O ff i c er ( A O ) not e d t ha t he h ad re as o n t o b e l i e ve t ha t in c o m e t o t h e t u ne o f Rs . 32, 0 0, 00 0/ - in t h e c a p t i o n ed a sse s sme nt ye a r h a d e s ca p e d a s s es s m en t . A c cor di ng l y, n ot i c e u / s 148 o f t he A ct w a s is s ue d t o t h e a s s es s e e . 2. 2 A s pe r th e as s e s s me nt or de r, t he no ti c e w a s d ate d 2 2 . 02. 20 1 0 a nd w as s e rv ed u po n t h e a s s e ss e e th ro u g h a ffi xt u r e o r der d a t e d 2 6. 02 . 2 0 10 a t t h e l a s t k n ow n a ddr e s s o f t h e as s e s see . F u r t her, a s pe r t he a s s es s m en t or d e r, t he not i c e u / s 148 o f t h e A c t w as al s o s e rved up o n t he a s se s s e e on 2 5. 0 3. 2 01 0 t h r o u gh s pe ed pos t . T he A s s es s i ng o ff ic e r fu rt he r n o te d t ha t n o c o mp li a n c e w a s ma de by th e a s s es s e e i n r e s po n s e t o t h e n o t i c e u/ s 14 8 o f t h e A ct . T he re a f t e r, n ot ic e u/ s 1 4 2( 1 ) o f t h e A c t w as is s u ed a nd, a s pe r t h e A s s es s in g o f fi c e r , w a s s e rv e d on t he a s s es s e e on 03 . 1 2. 2 01 0 th ro ug h a f fi xt ur e da t e d 01. 12 . 20 10 f ix ing t h e da t e o f h ea ri ng fo r 8. 12. 20 10. Th e r ea ft er , t he as s e s s ee w a s re pre s ent e d by A ut ho ri s ed Re pre s e nt at i ve b e f ore t he A s s e s s in g O ffi c e r an d qu eri e s w e re ra i s e d re g a r di ng s a le o f p ro pe rt y. Th e A s se s s in g O ff ic e r no t ed t ha t t he f u l l va l ue o f t h e c o ns i d e ra ti on w h i c h a c cr ue d t o t h e as se s s ee a s me mb er o f 4 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali t he s o c i et y w a s t o t h e t u ne o f Rs . 1, 8 1 , 25 , 0 00 / - w hi c h c o m p ri s ed o f R s. 80 l a c s r ec e iv e d a s mo n et a r y co ns id er a t i on a nd o n e fu r ni s h ed fl a t o f 2, 25 0 s q u ar e fe et a s c o ns i de ra t i o n i n ki n d, w ho s e va l u e c a me t o R s . 1, 01 , 25, 0 00 /- by ap pl y i n g t he r a t e o f Rs . 4, 50 0/ - pe r s q u a re fe e t. T he a s s es s e e w as a s ked t o s h ow ca us e as t o w h y t hi s a m ou nt ma y n ot b e a dd e d t o th e i nc o me o f t h e as s e s s ee . 2. 3 In re s p on se , t he as s e s s ee c ha l l e ng e d t he i ni t i ati on o f p ro c ee di ngs u/ s 14 8 o f t h e A c t on t h e g r o un d t ha t no n ot i c e s u/s 14 8 o f t h e A c t or u /s 14 3(2 ) h a d e ve r be e n r e ce i v ed o r s er v e d u po n th e a ss e s see o r up o n a n y ot h e r me mb e r o f t h e fa m i l y. T he as s e s s ee s u b mi t te d t hat he r f a m i ly w a s re s i d i n g a t M oh a l i an d t h e n o t i c e w h i c h w a s b e i n g sta t e d t o ha ve be en s e rve d t h r ou gh a f fi xt u re a t R aj gur u N a ga r, Lu d h i a n a w as no t t h e c o rr e c t / pr es e nt a dd r es s of t he a ss e s s e e. I t w as fu r t h e r sub mi t t e d t ha t a l t h o u gh t he J oi nt D e ve lo p me nt A g r e e me n t ex is t e d , t h e c o m p an y M / s Ta t a H ous i n g D e v el op m e nt C o m pa ny li m i t e d w a s u na b le t o ge t t h e n e c es s a ry a pp r o va l fr o m t he T ow n P l an ni n g D e pa r t me n t o f t he G ov e r n me nt fo r s uc h p r oj e ct w i t h t h e r es u lt t h a t t h er e w a s no d e v el o p me nt w o rk w hi c h c ou l d b e c o m me nc e d i n t h e y e ar u nd e r co n s id er a t i on a nd t h e p er m a ne n t a pp r o va l c o u l d onl y b e ob ta i n ed i n D ec e m b e r 2 0 0 8 w hi c h w a s fu rt he r s ub je ct t o t h e fi na l ne c es s a r y s a nc t i on be i n g r ec e iv e d fr o m th e M i ni s t ry o f D e fe n ce a n d ot h e r a u t h o ri t i e s . It w a s f ur t h e r s ub m it t e d t h a t t h e i s su e ha d a l s o b e c o m e t h e s ub je c t m at t er o f l i t i g a t i on b efo r e th e H on’ bl e 5 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali P unj a b & H a r ya na H i gh Co ur t an d i n th is c as e es s e n ti a l co nd i t i o n fo r a pp r o va l o f c a p i t a l gai ns w e re n o t f i n al i ze d. I t wa s s u b mi t te d t ha t th e m e m b er s o f t he H ous i n g S o c i e ty had r e ce i v ed o nl y t wo i n i t i a l i ns t a l l me nt s t i ll 2 4. 1 2. 20 10 a n d t h e b al a nc e a m o un t w a s s t i ll do ub t fu l t o be r e c o ve re d a n d , th er e f or e , i t co ul d b e s a i d t ha t th e r e w a s a ny c a s e o f fu l l c o ns i d e r a t i on ha v i n g be e n re c ei v e d. It w a s fu rt he r s ub m it t ed t ha t t he me mb e r s o f th e s o ci et y h av e o nl y be e n p r o m is e d a b ui l t up fl at t o be c o ns t r uc t ed b y t he c o m pa ny o n it s c o mp l e ti on b ut no t hi ng c on cr e t e ha d b ee n do ne t ow a rds th a t e n d s o fa r. Th e a s s es s e ee’ s s ub m is s i on w as t ha t, t he r e for e , no a ddi t i o n c o u l d be m a de o n p ro m is e d c o n s i de r a t io n. 2. 4 H ow ev e r , t he A s se s s i ng O f fi c e r d i d no t a c ce pt t he a s s e ss ee ’s c on t e n t i o n a nd h e l d t ha t i n vi ew o f t he J oi nt D e ve lo p me nt A gre e m en t a nd th e re s o l u t i o n o f t h e G en er al B od y o f t he S o ci et y, t h er e w as a g r an t a nd as s i g n m en t o f de v e l o p me n t ri ght s i n t h e pr o p er ty a nd, t h e re fo re , t he re w as a t ra ns f e r o f pr op er ty u po n t he s ur re n d e r o f a ll ot me n t r i g h t s, a nd a c co r d i n gl y, fu ll v a l u e o f c o ns i de r a t io n t ha t ha d a c c r u ed t o t h e a s s es s e e a s a me mb er o f t he S o ci e t y a mo u nt in g to Rs . 1, 81, 25 , 000 / - w as t o b e a d d e d a s L on g T e r m C a pi t a l G a i n s to t h e inc o me o f t h e a s s es s e e. Th e as s e s s me n t w a s c o m p l et e d a t a n i n co me o f R s. 1, 81 , 25, 0 00 /- . 2. 5 A ggr i e v e d w i t h t h e or d e r o f t he A s s e s s i ng O f fi ce r, t he a s s es s e e a pp r o ac he d th e L d . F i rs t A ppe l l a t e A ut ho ri t y an d c ha l le ng e d t h e 6 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali a s s u mp t i o n o f j u r is d ic t i o n u / s 14 8 o f t he A ct a s w el l a s ch a l l en g e d t he m er i t s o f t he c a s e. T he L d. CIT (A ), how e ve r, di s mi ss ed t he a p pe al o f t he as s e s s ee a n d n ow th e a s s e ss e e ha s ap pr o a c h e d thi s Tr ib un a l c ha ll e n gi ng t he ac t io n o f th e L d. C IT (A ) b y ra i si ng fo l l ow in g gr o u nds o f ap p e a l : - 1. T ha t t h e L d. C o m m i s s i one r o f I nc o m e T ax ( Ap pe al s) ha s e r r ed i n l a w i n up h o l di ng t he i s s ua nc e o f n ot i ce un de r s e c t i on 1 4 8 o f t h e A c t wi t h o ut c o m p ly i n g wi th t h e m an d at or y s e r vi c e an d ot he r r equ ir e m en ts of t he s aid s e ct i on w h i c h i s ar bi t r ar y a nd u nj us t i fi e d an d as suc h t he as s es s m e nt m e r i ts an n ul m e n t. 2. T ha t th e as s e s s ee h a d ne v er b ee n s e r ve d w i t h t he a ll e g ed n o t i c e u/ s 148 a n d t he as s e s s e e had n e v e r e ng a g e d an y c o u ns e l t o r e pr e s en t h er be f o r e t h e As se s ' i ng O ff i c e r a s we l l as t he C om m i s s i on e r o f Inc om e Tax ( Ap p e a ls ) t h o u gh i t i s s o m e nt i o n e d i n t he as s e ss m ent a s we l l a s ap pe ll a t e o rd er a n d as s uc h t h e or de r p as s e d i s i ll e ga l , a r bi tr a r y an d un j us t if i ed . 3. T ha t t he a s s es s e e ha d ne ve r r e s i d e d at t h e a ddr e s s m e nt i o n e d i n th e As s e s s m e nt O r de r b ut h a s b e e n r e s i di n g at Ch a n d i gar h a nd M oh al i an d f i l in g he r I nc om e T a x 1 R e t u r ns at C h an d i g ar h an d a s s u ch t he i s s uan c e o f no t i c e a t L u dh i a n a a d dr e s s i s i t s el f i ll e g al , a r bi tr ar y a nd u nj us t if i e d . 4. T ha t t h e r e be in g n o es c ap e m en t of i n c om e l e ad i n g t o f or m at i on of r e as on t o be li e ve , t h e r e s or t to t h e p r ovi s i ons of s e c t i o n 1 48 of t he Ac t i s il l eg al , arb it r ar y & u nj us t i f i ed . 5. T ha t t h e L d. C o m m i s s i one r o f I nc o m e T ax ( Ap pe al s) h as f u r th er e rr e d i n l a w i n n ot de t e r m i n in g ex p l i c itl y as t o wh o is th e a ct ua l o wn e r l i ab l e to p a y Ca pi t a l G ai ns T ax , i f a ny , as t he no t i c e u nd e r s ec t i o n 14 8 o f t h e A c t h as b e e n i ss u e d b ot h t o t he as s e s s ee a s wel l as t h e S oc i e ty n a m e l y T he D e f e nc e Se r v i c e s C oo pe r a t i ve 7 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali H ou s e B ui ld in g S o c i e t y L im i te d f or t he s am e r e as o n wh ic h i n i ts e l f s ho ws t h at t h e r e is no r ea so n t o beli e v e a s en vi s a ge d i n s e c t io n 14 7 of t he A c t a n d a s s uc h t he a s se s sm en t f r am e d is i l le ga l whi c h m e r i t s a nnu l m e n t. 6. Wi t ho u t pr e j udi ce t o t h e a bo v e, t h e L d . C om m i s s i oner o f I n c om e T a x (A pp e al s ) has f ur t h er e r re d i n up ho ldin g t he a dd it i o n of R s. 8 0, 00, 0 0 0 / - as t h e a l l e ge d c ons i de r a t i on r e c ei v ed i n c as h wh i c h i n f a c t h as not b ee n r e c e i v ed t il l d a te a n d as s uc h t h e add i t i o n u phe l d i s i ll e ga l , a r bi tr a r y & u n j us t i f i e d. 7. T ha t t h e e n t i r e h y p ot he t i ca l ad di t i o n i s ba se d on an a gr ee m e n t r e li e d u po n i n pa r ts b y t he As s e s s in g O ffi ce r wh ic h i n f ac t h as n ot b e e n im pl e m e n t e d t i l l d at e a nd as s u ch t h e ad d i t i on m a d e an d up he l d by t h e Co m m i s s i on e r of I nc om e T a x (A p p e a l s) o n s us pi c i o n, s u rm i s e s a nd c o nj e c t ur e s m e r i ts de l e t i on. 8. T ha t t h e L d. C o m m i s s i one r o f I nc o m e T ax ( Ap pe al s) h as f ur t h e r e r re d in u p h ol di ng th e a d di t i o n of R s . 1 , 0 1, 25, 0 0 0 / - t o b e th e al l e g e d v al ue of on e fl at rel y in g u p on a n a gr e em e nt e nt er e d i n t o b e t w e e n t h ir d p ar t i es wh ic h i s il l eg al , a r bi tr ar y a nd u nj us t if i ed . 9. T h at th e e n t ir e a d d it i o n o f R s . 1, 8 1, 25 , 00 0/ -- is bas e d p ur e l y o n s us p i c i o n, s ur m is e s and c on j e c t ur e s i n as m uc h as ne i t h er a n y am ou n t h as b ee n r e ce i v e d i n c a sh d ur i n g t he y e ar n or an y f l a t h a s b ee n gi v e n t o t h e a s s es s e e an d a s s u ch t h e h y po th et i ca l add i t i ons m ade a n d u p h e l d b y t he Com m i s si on er o f I n co m e T ax ( Ap pe a ls ) ar e i l le g al , ar bi t r ar y a nd u n ju st i f ie d. 10 . T h at th e a g r ee m e n ts r e l i e d up on b y t h e As s e s s in g O f f ic e r ha v e t o be r e ad as a w ho le a n d no t i n par t s w h i ch has s o be e n d on e by t he As s e s s i ng O f fi c er a s c l a us e s r el a t i ng t o t r an sf e r of o wn e r s hi p, r i g ht s , t e r m i na ti on , pos s e s s io n ha v e b e en br u s he d a s id e w h il e o nl y th e c o n si d e r at i on c l a us e ha s be e n r ef e r r ed t o w h i ch c a nn o t un d e r a ny c ir c um s t a nc e be r e ad i n 8 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali i s ol a t i on a nd a s s u ch t he e n t i r e a d di t i o n m a d e a n d u p he l d b y t h e C om m i s s io ne r of I nc om e T ax (A p p e a l s) m e r it s de l et i o n. 11 . T h at t h e Ca pi t a l G ai ns s ha l l a r is e on l y i n t h e y e ar w h en t h e P a y m en t i s r ec e iv e d a n d t he pos s e s s i on of t he b ui lt u p f ur n i s he d fl a t is ha n de d ov e r to t he as s e sse e a n d as s uc h t o ta x t h e i nc om e w hi c h i s s ti l l t o b e r e c ei v e d es p e c ia l l y w he n t he i m p l e m e nt a t i o n o f t he a gr e em e nt i t s e l f is d o ub t f ul , t h e ad di t i o n o f R s . 1 , 81, 25, 0 00 / - s o m ad e a nd u p he l d b y t he C om m i s s i oner o f I n co m e T ax (A p p e al s ) m er i t s d el e t i o n. 12 . T h at t h e Id. C om m i s s i one r of I nc o m e T a x (A p pe als ) h as e r r ed in hol di n g th at t h e tr a n s ac ti on w as s qu are l y c ov e re d b y t he pr o vi s i ons o f Se ct i o n 2( 47 ) r e ad w i th S ec t i o n 4 5 an d 48 wh i c h i s a r bi tr a ry an d unj us t i f i ed . 13 . T h at i n a n y c a s e, S ec t io n 5 3 A o f t he T r ans f e r of P r ope r t y A ct is not ap p l i c a bl e t o u nr e g i s te r e d d oc um en t s as i n t h e i ns t a n t ca s e an d as s u ch t h e orde r i s i ll e ga l , ar bi tr a r y an d un j us t i f i e d. 14 . T h a t t h e L d. C om m i s si on er o f In c om e T a x ( Ap pe als) h as f ur t he r e r re d i n up h o l d i n g t h e n o n " al lo w anc e o f b en ef i t p ro v i d e d u n de r s e c ti on 54 / 5 4 F o f t h e A c t an d c l a i m e d on th e am ou nt r e c ei ve d w hi c h i s ar b i t r ar y an d u nj us t i f i ed . 15 . T h a t t h e L d. C om m i s si on er o f In c om e T a x ( Ap pe als) h as f u rt h e r er r e d i n c har g in g i n t e r es t th e un de r s ec t i o n 2 3 4- A, B a n d C o f t h e A c t wh i ch i s no t c har g e a bl e i n t h e f ac t s o f t he c a s e. 16 . T h at t he or d e r o f th e L d . Com m i s si on er o f I nc om e T a x ( Ap pe a ls ) is e r r on e ous , ar b it r ar y , o p po se d t o l aw an d f ac t s o f t he c a s e an d is , t hus , un te na b l e 9 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali 3. 0 A t t he ou t s e t, t h e Ld. A R s u b m i t t e d th at t h e a ss e ss e e w a s c ha ll e n gi ng t he as s u m pt i on o f j u r i s di c t io n u / s 148 o f t he A c t an d w as a ls o c ha ll e n gi ng t h e re -a s s es s m en t pr o ce e di n gs o n the gr o u n d t h at t h e r e w as no s e r vi ce o f not i c e u /s 1 48 o f t he A c t. T he Ld. A R dr e w o u r a tt e n t i o n t o t he as s e s s ee ’s a p pl i ca t i on f or a d mi t t in g a d di t i on a l e v i d e nc e vi d e a p pl i ca t i o n da t ed 2 1 . 0 9. 2 01 5 a n d al s o a n a f fi da vi t dat e d 05 . 1 2. 2 01 7 fi le d b y t h e as s e s s ee . The L d . A R s ub mi tt e d t h at t hes e a dd i t io n a l e vi de nc e s a nd t h e a f fi d a v i t go t o th e v er y r oo t o f t h e ma t t e r a nd w e re fi l e d i n pu r s ua nce t o t he d i r ec t i o ns o f t he Be nc h. It w as s ub m i tt e d t h a t d u r i ng th e c ou r s e o f e a r l i e r p ro c e e di n gs , i t ha d b ee n a rg u e d b y t h e L d. A R th at no t i c e u /s 14 8 o f t h e A c t h a d not b ee n s e r ve d on t h e as s e s s ee a s t he as s e s s ee ha d ne v e r re s i d e d at t h e a d dr e s s m e nt i on e d i n th e n ot i ce as w e ll as i n t he a s s es s m ent o r d e r an d t ha t t h e re w as di re ct i o ns b y t he B en c h to pl a c e o n r e c or d t he e v id en c e i n t hi s re g a r d a n d, th er e fo re , s uc h di re ct i ons had b ee n co mp l i ed w it h. T he L d. A R pra ye d t ha t t h e s e ad d i t i o n al ev id e nc e s m ay b e t ak en o n r e c or d in t h e i nt er es t o f s ub s ta nt i al j us ti c e. 3. 1 In r e sp o ns e t o t h e a s s es s e e’ s a p pl i c a t i on f or ad m i s s i on o f a dd i t io n a l e v i d en ce , th e L d. S R D R o pp os e d t he as s es s ee ’s a pp l i ca t i o n a nd s ub m i t t ed t ha t s u ch a d di t i on al e vi de nc es s houl d be ou t ri gh t l y re j ec t ed fo r t h e r ea s on t ha t t h e as s e s s ee h a d n ot de m ons t ra t ed a s t o h ow 10 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali s he w as pr e v e nt e d fro m fi l in g s uc h e v id en c e be f or e t he L d. CI T (A ) o r t he A s s e s s in g O ffi c er . 3. 2 H av in g c o n s id e re d t he ri va l s ub m i s s io ns a n d l ooki ng i n t o th e fa ct s o f t h e c as e a nd a l s o du ly n o ti ng t ha t t h e as s e s s e e s ee ks to a d mi t t h e a dd i t io n a l e vi de nce w hi c h i s ger ma ne to th e e nt i r e c on tr ove rs y, i n t h e i nt er es t o f s ub s ta nt i al j us ti c e, w e a d mi t t he s e a d di t i on al e v id en ce s . 4. 0 T he L d. A R i n v i t e d our a t t e n t i on t o th e a d di t i on a l ev id en c e fi le d i n t hi s re ga rd al o n g w i th t h e ac c o mp any in g a pp l i c a t io n a nd d re w o ur a tt e n t i o n t o t h e a d d re s s o f t h e a s s e s se e a s a ppe a r in g i n V ot e r I D c a r d o f t he as s e s s ee pl a ce d a t pa ge 1 o f th e a dd it i o na l ev ide nc e p a p er b oo k a dd r es s o f t h e a s se s s e e a pp ea ri n g i n pa ge 3, w hi ch i s a co p y o f t he a ll ot me nt l et t e r p e r ta i n i n g t o th e p l ot i n H i l l V i ew E nc l a v e . I t w a s s ub m i tt e d t h a t i n t he V ot e r I D c ar d a s w e ll as in the l e t t er o f a l l o t me n t , t he a dd r es s w a s a ppe a r i n g a s H . N o. 2 6 76 , S e c t o r 6 9, M oh a l i . O ur a tt e n t i o n w as fu r t h e r d ra w n t o pa ge 4 o f t h e a ddi tion al ev i d e n c e pa pe r bo ok w hi c h i s c o p y o f c o m pu t at i o n o f t ot a l i nc o m e fo r as s e s s me n t ye ar 20 04- 0 5 an d a l s o t o co py o f t h e I T R r e t u rn f o r as se s s me n t ye a r 20 0 3 -0 4 a nd it w a s po in t e d o ut by t h e Ld . A R t ha t t h e a d d res s pr ovi de d i n th es e t w o d o c u m e n ts w a s H . N o. 1 245 /2 , S e c t o r 4 3 B, Ch an d ig a r h. T her ea ft e r, ou r a t te n t i on w as fur th er d r aw n to p age 8 o f t h e add i t i on a l e vi de n c e , pa p e r b oo k w h i c h i s co p y o f id en t i t y c a rd o f Wa r Wid ow , w h ic h h a d 11 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali be e n i s s ued i n t he na m e o f t he a s s es s e e an d w h e r ei n t h e a d dr es s o f t he a s s es s e e ha d b e e n s h ow n a s H . N o. 124 5/ 2, S e c t o r 43 B , Ch a n di ga r h . I t w as po in t e d ou t t h a t t h e V ot e r I d c a r d w a s is s u ed s o me t i me i n 2 00 6- 0 7 a s t he d a t e on t h e v ot e r ID ca rd w a s da t e d 02. 1 2 . 2006 a nd t he da te o n t h e a ll ot me nt l e t t e r w a s 1 1. 12. 2 00 5. The Ld. A R s ub mi t te d t h at t he a s s e s se e w as e ar l i e r re s i di n g in M oh al i , a n d t h e re a f t e r, ha d s hi ft e d t o C h a n d ig ar h. It w as f urt he r s ub m i t t e d th at t h e a s s es s men t o r de r pe rt a i n i n g t o t h e c ap ti on e d a s s es s m e n t ye a r i . e . 2 00 8- 09 w a s pa s se d on 24. 1 2. 2 01 0 a n d t h e s a me w a s a d dr e s s e d t o 1 0S F H IG F la t Ra j g u r u N a ga r , Lu d h i a n a, a n a dd r es s w he re t h e a s s e ss e e ne v e r re s i d ed . 4. 1 T he r e a ft e r, t he L d . A R s ub m it t ed t h a t i n vi ew of t he d oc u me nt s , a s m e nt i on e d a bo ve in th e a d di t i o n a l ev id e nc e s pa p e r b o o k, it w as a p pa r e n t t ha t t h e a s s e s s ee ha d n o t b e e n s e r ve d t he n o t i c e i ss ue d u / s 1 48 o f t h e A c t a s t h e A ss e s s i ng o ffi c e r a d mi t te dl y h ad go t t h e no ti c e a ff ix ed at t he a dd r es s in L u dh i a n a , w he re a s , t h e a s s es s e e w a s e i ther r e s i di n g i n M o h al i or in C h a n d i g ar h. 4. 2 Co m i ng t o th e me r i t s o f t h e c a s e, t h e L d. A R sub mi t t e d t ha t t h e a s s es s e e ha d c o me to k now o f t h e a s s es s me n t h a v i n g be e n co m pl et e d a n d a d e m a n d h a v i n g be e n ra i s e d o n l y w h e n t h e re c o v e ry n o ti c e w a s re c ei ve d. I t w a s s u b mi t t e d th at , a ppa r e nt ly , s o m eb od y e l s e ha d f i l e d t he a s s es s e e’ s r et ur n us i ng h e r P A N o r o t h e rw is e i t s e ems t ha t so me bo d y h a d 12 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali pl a ye d a fr a ud o n th e a s s es s e e a s w e l l a s th e D e p a rt me nt . It w a s s ub m i tt e d t ha t a le t te r t o th is e f fe ct w a s al s o w r it t e n t o t h e I T O , Wa rd - V I( 2), L u dh i a n a w hi ch w as re ce i v ed i n t h e I n c o m e Tax O f fi c e o n 18 . 2 . 20 13 . It w a s fur th er s u b m it t e d t hat t he a s s ess e e ha d a ga in w r i t t e n t o t h e I nc o m e T ax O ffi c er Wa rd V I( 2), L ud h ia na i n re s pon s e t o t h e no t i c e u / s 2 71 (1) (c ) o f t h e A c t , w he r e in , i t ha d be e n s u b mi t t e d t h at t he a s s es s e e ha d n e v e r fi l e d a ny re t u rn o f in c o m e n or ha d s ig ne d th e ap pe a l fo r m a n d, ap p a r e n t l y, so me bo d y e l s e h a d be e n a ss e s se d i n t h e a s s es s e e’ s P A N . T he L d. A R dre w o ur a tt e n t i o n t o t h e A f fi da vi t da t ed 5 . 1 2. 20 0 7 fi l ed b e for e th i s T ri b un al w he re i n t h e ab ove s t at e d s ub mi s s io ns h a v e be e n n ar r at e d a nd ve r i fi e d u n de r oa t h . Re fe r ri ng t o t he s a i d A f fi d av it , i t w as s ub mi t t e d th at th e c on t e n ts o f t h e A f fi da vi t w er e s e l f -e xp l an at or y a nd, t h e r e fo re , i t w a s ve ry o b v i o u s t ha t t h e a ss e s sme nt ha d be e n c o mp l e t ed be hi nd t he b ac k o f t he a s s es s e e w i th o ut he r b e i ng gr an t e d a n y op por t u n i t y a n d fu r th e r e ve n t h e L d. C IT (A ) h a d no t du l y co ns i de r e d t h e s ub m i s s io ns o f t h e a s s e s se e a nd h a d s i m pl y pr oc e e ded t o up ho l d t he fi n d i n gs o f t h e A s s e s s in g O ff i c e r w i th o ut c o ns i d e r in g t he f a c t th a t a fr a u d h ad b e e n p l a ye d b ot h on t he a s s es s e e a s w e l l a s t he D e pa rt me nt b y s o me uns c ru pu lo us e l e me n t . T he Ld . A R s ub mi t t e d t h at , t h er e f o re , l oo k i ng in to th e fa c ts o f t he c a s e, t he as s e s s me nt pr o ce ed in gs it s e l f ne e de d to b e q u as h e d. 13 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali 5. 0 In r es po ns e t o t he ar g u me n t s o f th e L d . A R, t he L d. S r . D R pl ac e d re l ia nc e o n t h e c o nc u rr en t o r d er s o f bo t h t h e a ut hor i t i e s b e l ow an d s ub m i tt e d t h at t h e c on t e n t i o n s r a i s e d by th e a s s es se e w e re m o re o f a n a ft er t h ou g h t be c a u s e , a s pe r t h e r e c or ds , t he re -as s es s m e n t pr o c e ed in gs ha d d u l y be en a t t end ed t o by t w o A ut h or is e d Re pr es ent at i v e s o f t h e a s s es s e e, a fa c t, w hi c h w as e v i d e n t fr o m bo th t h e a s s es s me n t o rde r a s w el l a s t h e or d e r o f th e L d. F i rs t A pp e l l at e A u th ori t y. It w a s s ubm i t t e d t ha t no w a t th is j u nc t ur e , th e a s s es s e e c a n no t b e pe r m i t t ed t o a vo i d o f t ax l ia bi l it y b y b ri n gi ng u p ne w v e rs i o n / ex pl an a ti on w hi c h w e r e a pp a r e n t l y n ot t r u e. 6. 0 We h a v e he a r d t he ri v a l s u b mi s s i ons a n d h av e perus e d t h e ma t e r i a l a va il a b le on re co r d. T h e ma i n c o n t e nt i on o f t he as se ss ee i s t h a t t h e no t i c e u/ s 1 48 o f t h e A ct ha d be e n i s s ue d at th e w ron g a dd re s s i . e . w he r e t he a ss e s s e e h a d n ot b ee n r es i d i n g. I t w as fu rt he r su b mi t t e d t h a t t he a s s es s e e w a s p er ma ne n t l y re s i d i ng a t M o ha l i a n d t h e a ff i x tu re o f n ot i c e a t s o m e p r e m i s es i n Lu dh i a n a, ha vi n g no c on ne c t io n w it h t he a s s e s se e w as no t p r o pe r an d, th e re fo r e , t h e le ga l re qu ir e m e nt fo r s er v ic e o f no t i c e t o b e e ff ec t i v e w a s no t fu l fi l l ed . I n th is re ga rd , t h e a s s e s se e has fi l e d s o me a d di t io na l e vi den ce s b e for e us w hi c h w e h a v e dul y t a ke n n ot e o f. I t i s s e e n t h a t t he do c u me nt s su b mi t te d a s a dd i t io na l e v i d e n ce s h ow t ha t a s pe r t he E l e c t i o n C o m mi s s i o n I d e n ti t y Ca r d , t he as s es s ee a ddr es s w a s of M oha l i. T hi s i d e nt i t y c a r d w a s is s ue d on 2. 12 . 2 00 6. Th e al l ot me nt l e t t er 14 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali o f t h e H o us i n g S o c ie t y w h i c h i s d at e d 11. 1 2. 2 0 05 a ls o s h ow s t h a t t h e a s s es s e e’ s ad d re s s at M oh a l i. H ow e ve r, th e c op y o f t he In c o m e T a x Re t ur n a c kn ow le dg e me n t fo r a s se s sm e nt ye ar 2 0 0 3- 0 4 sh ow s t ha t t h e a s s es s e e’ s a dd re s s a s ho us e n o. 1 24 5/ 2, S e c to r 4 3- B, Ch an di g ar h. F ur th e r, t he i d e n t i t y c a rd i s su ed b y A r my s h o w in g the as s e s s ee as a W a r Wi do w s ho w s t he a ddr es s as H . N o. 12 4 5/ 2, S e c t o r 4 3B, Ch a n di g a r h. O n t he o t h er h a n d, t he not i ce s u/ s 14 8 o f t he A ct , th e a s s e ss m e nt o rd e r a s w el l as t h e o rd e r o f th e L d. F i rs t A pp e l la t e A ut ho rit y s ho w t he ad d re s s a t 10 S F , H IG F la t s , Ra j gu r u N a ga r, Lu dhi an a. It is t he c on t e n t i on o f t h e a s s es s e e t ha t t he as s e s s ee w as no t a w ar e o f th e n oti ce h a v i n g b e e n re c ei ve d u / s 1 4 8 o f t h e A c t a nd ne it he r w as s he a w are o f th e as s e s s me n t pr o c e e d i n gs ha v in g b ee n c o mp l e t e d a g a i ns t h e r. It is a l s o h er c o nt e n t i o n t ha t s h e w a s n ot aw a re o f a n y ap p ea l h av in g be en f ile d a ga in s t t he a s s es s men t a s s h e ha s a l s o di s p ut e d t he s ig n at ur es w hi c h a re a ff i x ed o n fo r m N o. 35 f il e d be for e t h e L d. CIT (A ). It i s h er c o n t e nt i o n t hat s h e c a m e t o k now o f t h e a s s es s me n t ha v i n g c o mp le t e d a gai n s t he r o nl y w he n s he re c e i v e d a c o mm u ni c at i o n fo r t he o ut st a n di ng d em an d . O n t h e ot h e r ha nd , w he n t he is s u e o f s e r v i ce o f n o t i c e h ad b ee n ra i s ed b e f or e t he Ld. C I T ( A ) , th e a s s es s e e ’s ch a l l en g e t o a s s u m pt io n o f j ur is d ic t i o n u/ s 14 8 o f t h e A c t w a s di s mi s s e d b y th e L d. C I T (A ) b y n ot in g t ha t t he a s s es s e e h ad b ee n re p re s e nt e d b y tw o a ut ho r i se d r e pr es e nt a ti ve s , b ot h be fo r e t h e A s s ess i ng o ff i c e r a s w e ll as be fo re h i m, a n d al s o t h a t t h e no t i c e u / s 1 4 2( 1) o f t he A c t ha d b e en s er ve d o n t h e sa me a d dr e s s o f 15 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali L u dhi a n a , in re s p ons e t o w hi c h t h e au t h o ri s e d re p res e nt a t i ve ha d a tt e n de d. It h as a ls o b e e n o bs e r ve d by t he L d. CIT (A ) t h a t t he a d d re s s o f L u dhi a n a i . e. H . N o. B-1 4 3, Raj gu ru Ro a d, F er oz e p u r R oa d, L u dh ia na w as ta ke n f ro m t h e r ec or ds o f t h e h ous i n g s oci e t y is co r re c t a s t h i s a dd r es s ha s not be e n d en i e d by t he as s e s s ee . O n the o t h e r h a nd , i t h a s be e n a l l e g e d b y t h e a s s es s e e t ha t t he a d d r e s s a t w hi c h t he as s e s s me n t or d e r w a s c o m m u ni c at e d i . e. 1 0 S F , H IG F l at s , Ra j g ur u N a ga r L u dh ia na be l on ge d t o fa t h e r - i n- l aw o f h er s o n w i t h w h o m s o m e d i s pu t e ha d a r i s e n. T he as s e s s ee ha s a l so fi l ed an a f fi d a v i t i n re s pe c t o f t h e v a r i o us a ve r me n t s . 6. 1 A s fa r as th e i ss u e o f s er v i c e o f n o t i c e s i s c o n ce rn e d, w e a re o f t he c o ns i d e re d o p i n io n t ha t t h e v a r i o us s t a t e m e nt s m ad e by t h e a s s e s s ee a re s e l f -c o n t r a d i ct o ry a n d a t t h i s j un c t ure i t i s no t p os s i b le f o r a n y b od y t o v e r i fy t h e ve ra c i t y o f s t a nd t ak en b y t he a s s e sse e in re s pec t o f t h e no n-r e c ei pt o f no t i ce u/ s 1 48 o f t h e A c t. A d mi t t e dly, t he a s s es s e e ha d a n a dd r es s i n L u dh i a n a a nd s he a l s o h a s an a d dr e s s i n M oh a l i a nd an ot he r a dd r es s i n Ch a n di g a rh . F ro m t he r e c or d s a ls o, it is n ot c o m i n g o u t as t o w ha t i s t he c or r ec t ad d re s s o f t he a s s e s s ee as pe r t h e P A N re c or d s. I n s uc h a s i t u a t i o n , w e a re o f t h e c o ns i d e re d v i e w t hat th e a s s e s s ee c an n o t be a l lo w e d t o t a k e t he b en e fi t o f p le a o f no s er vi ce o f n o ti c e u/ s 1 4 8 o f t he A c t w h e n ev e n a s p e r t h e va r i o us do cu me nt s fi l ed be for e us , t h e a s s es s e e w a s h av i ng t h r e e a d d re s s es . In s u c h a s it ua t i on , w e w o u l d 16 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali c on c u r w it h t he c a t e go r i c a l fi n di ngs o f t he L d. F i rst A p p e ll a t e A u t h o ri t y t ha t t he n ot i ce u/ s 14 8 o f t he A c t ha d b e en s e rv ed o n t he a s s e s s ee t hr o u gh a ff ix tu re . M o re ove r, i t is n ot th e c a s e o f t h e as s e s s ee t ha t he r c as e w a s di s mi s s ed e x- pa rt e by t he L d. CIT (A ) o r her a s s e ss me nt w a s c o mp l e t ed e x - p ar t e by t he A ss e s s i ng o f fi c e r a s at bot h t he F o r u ms he r c as e h a d be e n d ul y re p re s e n te d b y s o me a ut ho ri s e d re p r es e nt a t i ve s a s i s a pp a r e n t fr o m t he as s e s s me n t o r de r a s w e l l as th e Fi r st A p pe l l a t e o r d e r. H er e a g a i n, t he ve ra c it y o f t he a s s es s e e’ s c on te nt io n t h a t s h e ha d no t a ut ho ri s e d an yb od y t o r e p re s en t h e r , c an no t be v er if i e d fo r w an t o f a de qu a t e p ro o f. T h e a s s es s e e’ s c on t e n ti o n t h a t t h e s i g n a t u re o n F o r m 3 5 i s n o t he rs , i s a m a t t e r w i t hi n t h e r e a l m o f F o r e n sic E x p e rt s . F ur t h e r , a s pe r r e c o rd , e v e n n ot i c e u/ s 1 42 ( 1 ) o f t he A c t ha d be e n re c e i v e d b y t he a s s es s e e an d h ad be e n d ul y r es p on d e d t o . Th e r e f o re , w e re j ec t t h e a s s es s e e’ s l e ga l gr o u nd t ha t t h e s u bj e ct as s e s s me nt i s l i ab le to be se t a s id e f o r w a n t o f s er v i c e o f n ot i ce u / s 1 48 o f t h e A ct . We di s mi s s t he gr o un d s r ai s e d by t he as s e s s ee i n th is re ga rd . 6. 2 Co m i ng t o t h e m e ri ts o f t h e c a s e, i t w i l l be w or t h w hi l e t o re p r o du c e th e c on t e nt s o f t he A ff i da vi t da te d 5 . 1 2.20 1 7 fi l e d b y t he a s s es s e e be fo r e th i s T ri b un a l , w hi c h a r e a s und e r: - “Affidavit” I, Rashpal Kaur Bhullar wife of Late Lt. Col. Sant Singh Bhullar aged 70 years resident of # 1245/2, Sector 43B, Chandigarh do hereby solemnly affirm and declare as under: - 17 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali 1. That assessment u/s 143/147 for AY 2008-09 has been framed by the assessing officer ITO, Ward-VI (2), Ludhiana vide order dated 24.12.2010. 2. That no notice u/s 148/142(1)/143(2) was ever served on me before framing of assessment. 3. That the address mentioned on the assessment order i.e 10SF. HIG Flat, Raj Guru Nagar, Ludhiana is not my address. 4. That I have never resided at 10 SF, HIG Flat, Raj Guru Nagar, L udhiana. 5. That the said house belongs to Sh. Rajinder Singh Khangura who is the father in law of my son Sh. Manpreet Singh Bhullar who are having estranged relations. 6. That I have never resided at #330, Shivalik City, Sector 127, Kharar which is the address mentioned in the order of Commissioner of Income Tax (Appeals). 7. That I was residing at #2676, Sector 69, Mohali earlier which house belongs to my son Sh. Gurpreet Singh Bhullar and now I am residing at #1245/2, Sector 43B, Chandigarh. 8. That I had applied for a plot with M/s The Defense Officers Cooperative House Building Society Limited, Mohali with address being 2676, Sector 69, Mohali. Copy of the allotment letter is placed in application for additional evidence at page 3. 9. That I have attached documents alongwith an application dated 21 st of September 2015 for admission of additional evidence as evidence to show that I have never been residing at Ludhiana. 10. That I have been filing my Income Tax Returns at Chandigarh. 11. That I have neither appeared nor engaged any counsel to appear on my behalf before the assessing officer as well as the Commissioner of Income Tax (Appeals). 12. That even the appeal filed before the Commissioner of Income Tax 18 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali (Appeals) does not bear my signatures. 13. That the order of Commissioner of Income Tax (Appeals) is a combined order in the name of Sh. Raj Partap Singh who is brother in law of my son and Smt. Rashpal Kaur Bhullar. 14. That there is an ongoing matrimonial dispute between my son Sh. Manpreet Singh Bhullar and my Daughter in law Ms. Sarabsimrat Kaur. 15. That an appeal against the order of Commissioner of Income Tax(Appeals) was filed only when I received a recovery notice from the Assessing officer dated 07/02/2013 at any address i.e. 2676, Sector 69, Mohali wherein it was mentioned that an order has been passed by the Ld. Commissioner of Income Tax (Appeals) dismissing the appeal. The copy is placed in the application for additional evidence at page 10. 16. That I applied for the copy of the order passed by the Commissioner of Income Tax (Appeals) to safeguard my interest and for further filing of appeal before the Hon'ble Income tax Appellate Tribunal at Chandigarh. 17. That the appeal before this Hon'ble Court has been filed to safeguard my interest against the demand created against me on an alleged return of income and alleged appeal which were never filed by me. Had I not agitated the matter before this Hon'ble Court the revenue would have proceeded to recover the dues illegally created against me. 18. That I have not received the alleged payment of an amount of Rs.32 lacs as mentioned in the assessment order. 19. That I had lodged a complaint with SSP Mohali on 29/11/2010 wherein the facts in respect of the bogus return and bogus appeal having been filed have also been mentioned besides other points of dispute have also been narrated. Copy of the same is placed at Pages 19-21 of the additional evidence. Deponent Verification:- Verified that the above noted contents of my affidavit are true and correct to the best of my knowledge and belief and nothing has been concealed therein. 19 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali Chandigarh dated 5.12.2017 Deponent” 6. 3 In t he a f fi d a v i t, a s r ep r o du c e d a b o v e, t h e a s s es s e e ha s ma d e s e ve r al a v e r me nt s in w h ic h s h e ha s d eni e d t h a t s he h ad ev e r f il e d an y a pp e a l be fo r e t he L d. F i rs t A p pe l l a t e A u th ori t y a n d i t h a s al s o be av er r e d t ha t s he h a d n e i th e r a p pe a r e d n or e ng a ge d a ny c ou nse l t o ap pe ar o n he r be h a l f e i t he r be fo r e t h e A s s es s i ng o ffi c er or be fo re t h e L d. C IT (A ). I n t hi s a f fi d av it , s he ha s a l s o m e nt i o n e d a b ou t a n on go i ng ma t r i mo n ia l di s pu t e b e t w ee n he r s on a n d hi s w i fe a nd i t ha s a l so a v er r e d t ha t t h e c o mb i n e d or d e r o f t he L d. CI T( A ) i s i n t he na m e o f S hri Ra j P a rt a p S i ng h a n d t he as s e s s ee an d t h a t S h r i R aj P ar a t a p Si ng h is t he b ro t h e r - in - l aw o f h er s o n. It h as a ls o b e e n a v e r re d i n t he a ffi da v it t ha t s he ha d l od g e d a c o m p l a i n t w i t h S S P M oha l i on 29 . 11. 2 01 0 r ep ort i n g t ha t s he ha s b ee n a d v er s e l y a f fe c t e d by fi l i n g o f b o gu s re tur n a n d bo g/ us a p pe a l ha v i n g b e e n fi l ed i n h er na me . A c o p y o f t he s a i d rep o r t i s a l s o s ub m i tt e d a s A nn e xu r e a t pa g es 19 t o 21 o f th e ad d it i ona l e v i d en ce s pa p e r b o o k. K ee pi ng i n vi e w t he se a ve r me nt s i n t he A f fi d a v it a nd a l s o t ak in g s y m pa t h e t i c vi ew o f t h e fa c t t h at t h e as s e s see is an e l de rl y w ar - w i dow , w ho mi gh t h av e b ee n p ut t o d i s a dv a nt a g e b y so me u ns c ru pu lo us e le me nt s b eh i n d h e r b ac k, a n d a l s o k ee pi ng in mi nd t h e p ri nc ip le o f na t ur a l j us t ic e , w e a re o f t h e co ns i d er e d o pi n i o n th a t e ve n t ho ug h w e ha v e u ph el d t h e fi ndi ng s o f t he L d . CI T (A ) r eg a rd ing s er v i c e o f no t i c e 20 ITA No. 727-c-2013 – Ms. Rashpal Kaur Bhullar, Mohali u/ s 1 48 o f t h e A ct , i n th e i nt e re s t o f s ub s ta nt i al j us t i ce , t he a s s e s se e s ho ul d b e gi ve n an ot h er o pp or tu ni ty t o ex pl a i n t he e nt ir e t ra ns a c t i o n an d e s ta b l i s h w i t h p r oo f he r c o nt e n t i o n re ga rd i n g non- t a xa b i l i ty o f t he s a me b e f or e t h e L d . C IT ( A ). A c c o rd i ng ly , w e r es t or e t hi s i s s ue t o t h e fi l e o f t he L d. F i rs t A ppe l l a t e A u t h or i t y fo r c ons ide r i n g t h e is s u e a fr e s h a ft er du l y gi vi ng a n o pp or tu ni t y t o t he a ss e s s e e t o pr es e nt he r c as e a lo ngw i th v a r i o us d oc u me n t a r y e vi de n ce s w hi c h s he mi gh t r e l y u po n i n s up p ort o f h er c a s e. 7. 0 In t he f i n al r es u lt , t he ap p e a l o f t he a s s ess e e s t an ds p ar tl y al l ow e d fo r s t a t i st i c a l pur po s e s . O rde r p ro no un c e d o n 30. 05 . 2 0 22 . Sd/- Sd/- ( N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 30. 05.2022 “आर.के.” आदेशक त+ल,पअ-े,षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु .त/ CIT 4. आयकरआय ु .त (अपील)/ The CIT(A) 5. ,वभागीय त न1ध, आयकरअपील$यआ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar