Sanjay Singh, Ranchi V. ITO,Ward-3(1), Ranchi

ITA 75/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8302 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 18-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: JAGDISH CHAMDEL
• Keywords: Additional evidence
• Section: 143(3); 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH, RANCHI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A NO.75/RAN/2019 ASSESSMENT YEAR: 2015-16 SANJAY SINGH C/O C.P. SINGH, FLAT NO.402, KAUSHAL APARTMENT, GULMOHAR PARK MARG, LOWER BURDWAN COMPOUND, LALPUR, RANCHI- 834001. VS. ITO, WARD-3(4), CHAIBASA PRESENTLY ITO WARD-3(1), RANCHI PAN/GIR NO. : ACKSPS3298J ( APPELL ANT ) .. (RESPONDENT) APPELLANT BY SHRI JAGDISH CHAMDEL, FCA RESPONDENT BY SHRI AJAY KUMAR, ADDL. CIT(DR) DATE OF HEARING 05.03.2020 DATE OF PRONOUNCEMENT 05.03.2020 O R D E R S. S. GODARA(ORAL): THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS), JHARKHAND DATED 11.01.2019 PASSED IN CASE NO.CIT(A),RANCHI/10204/2017-18 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CANVASSED IN THE INSTANT APPEAL CHALLENGES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION MAKING SECTION 69A READ WITH SECTION 115BBE UNEXPLAINED BANK DEPOSITS ADDITION OF RS.45,00,000/- DURING THE COURSE OF ASSESSMENT AS CONFIRMED IN THE LOWER APPELLATE PROCEEDINGS. LEARNED COUNSEL AT THE OUTSET FILED ASSESSEES ADDITIONAL EVIDENCES INCLUDING COPY OF AGREEMENT FOR SALE OF LANDED PROPERTY WITH FAMILY PEDIGREE AND AFFIDAVIT TO PROVE THE SOURCE OF THE IMPUGNED DEPOSITS OVER AND ABOVE THE MATERIALS ALREADY FORMED PART OF THE CASE RECORDS. I.T.A NO.75/RAN/2019 SANJAY SINGH 2 3. LEARNED DEPARTMENTAL REPRESENTATIVES ONLY PLEA IS THAT THESE ADDITIONAL EVIDENCE(S) NEED TO BE EXAMINED BY THE ASSESSING OFFICER ON MERITS. I THEREFORE DEEM IT APPROPRIATE WITH THE CONSENT OF LEARNED AUTHORISED REPRESENTATIVE THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE ALL THIS ADDITIONAL EVIDENCE IS SENT BACK TO ASSESSING OFFICER FOR FACTUAL VERIFICATION. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 05.03.2020. SD/- (S. S. GODARA) JUDICIAL MEMBER DATED: 05.03.2020. RS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI (ON TOUR)