RAMSWAROOP POONIA, Jaipur V. ITO, Jaipur

ITA 792/JPR/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 5594 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 01-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA JCIT DHK
• Assessee Lawyers: N S VYAS
• Keywords: Additional evidence; Corroborative evidences

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH FOT; IKWY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 792/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 RAMSWAROOP POONIA, 125, OFFICERS CAMPUS ESTN., SIRSI ROAD, KHATIPURA, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD 4(3), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AFYPP6746F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI N.S. VYAS (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA (J.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/10/2017 MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 11/10/2017 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDERS OF LD. CIT(A) DATED 24.06.2016 FOR THE A.Y. 2006-07. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL AS UNDER:- 1. THAT THE AUTHORITIES BELOW ERRED IN LAW AS WELL AS ON FACTS IN MAKING AN ADDITION OF RS. 11,67,100/- AS ADVANCE AG AINST SALE OF LAND FROM M/S SALASAR PROPERTY & BUILDERS. 2. THAT THE ORDER SO PASSED BY THE LD. AUTHORITIES BELOW IS BAD IN LAW AS WELL AS ON FACTS. ITA 792/JP/16_ RAMSWAROOP POONIA VS. ITO 2 3. THAT THE PETITIONER CRAVES TO ADD, ALTER OR AMEN D ALL OR ANY OF THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEARING. 2. THE ASSESSEE HAS RAISED ADDITIONAL GROUNDS OF AP PEAL AS UNDER:- THAT THE AUTHORITIES BELOW ERRED IN NOT ACCEPTING THE EVIDENCES PRODUCED BEFORE HER AND NOT ALLOWING THE PARTICULAR S OR REMANDED THE MATTER TO THE AO FOR CONSIDERATION. 2. THAT THE PETITIONER CRAVES, ALTER OR AMEND THE A NY OF THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEARING. 3. THE LD. AR OF THE ASSESSEE HAS SUBMITTED IF THE ADD ITIONAL GROUND IS ADMITTED FOR ADJUDICATION ON MERIT THEN THE OTHER GROUNDS OF THE ASSESSEE BECOME IN- FRUCTUOUS BECAUSE THE MATTER IS REQUIRED TO BE REMITTED TO THE RECORD OF THE LD. AO/ LD. CIT(A) FOR CONSIDERATION OF THE ADDITIONAL EVIDENCE FILED BY THE ASSESSEE. 4. I HAVE HEARD THE LD. AR AS WELL AS LD. DR AND CO NSIDERED THE RELEVANT MATERIAL ON RECORD AN THE ADMISSION OF THE ADDITIONAL GROUND. THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER OF THE LD. CIT(A) ON THE POINT THAT WHEN THE ASSESSEE HAS FURNISHED THE ADDITIONAL EVIDENCE IN THE SHAPE OF CONFIRMATION OF THE CREDITOR AND ALSO PRODUCED T HE RECORD OF REPAYMENT OF THE SAID AMOUNT THROUGH CHEQUE AND CASH WHICH WA S REJECTED WITHOUT PROPER VERIFICATION AND EXAMINATION OF THE AO. THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS REJECTED THE ADDITIONAL EVIDENCE FILED UNDER RULE 46A OF THE I.T RULES 1962, SUMMARI LY WITHOUT EXAMINATION ITA 792/JP/16_ RAMSWAROOP POONIA VS. ITO 3 BY ITSELF OR THROUGH LD. AO IN THE REMAND PROCEEDIN GS. HE HAS PLEADED THAT THE MATTER MAY BE REMITTED TO BE RECORD OF T HE AUTHORITIES BELOW FOR CONSIDERATION AND EXAMINATION OF THE ADDITIONAL EVI DENCE FILED BY THE ASSESSEE. 5. ON THE OTHER HAND, THE LD. DR VEHEMENTLY OPPOSED TO THE ADMISSION OF THE ADDITIONAL GROUND AS WELL AS ADDITIONAL EVID ENCE FILED BY THE ASSESSEE AND SUBMITTED THAT WHEN THE ASSESSEE HAS N OT SATISFIED THE CONDITIONS AS PROVIDED UNDER RULE 46A OF THE I.T. R ULES THEN THE ADDITIONAL EVIDENCE CANNOT BE ACCEPTED. HE HAS RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 6. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. IT IS NOTED THAT THE ASSESSING OFFICER HAS MADE AN ADDITION OF RS. 11,67,100/- ON ACCOUNT OF ADVANCE A GAINST SALE OF LAND RECORD FROM M/S SALASAR PROPERTY & BUILDERS. THE LD . AO WAS OF THE VIEW THAT THE ASSESSEE HAS FAILED TO EXPLAIN THE SOURCE AS WELL AS FAILED TO PRODUCE ANY SUPPORTING EVIDENCE. HENCE, THE ADDITIO N WAS MADE BY THE AO FOR WANT OF SUPPORTING EVIDENCE. ON APPEAL BEFO RE THE LD. CIT(A) THE ASSESSEE PRODUCED THE ADDITIONAL EVIDENCE IN SUPPOR T OF ITS CLAIM IN THE SHAPE OF CONFIRMATION OF THE CREDITOR M/S SALASAR P ROPERTY & BUILDERS HOWEVER, THE LD. CIT(A) HAS REJECTED THE SAID ADDIT ION EVIDENCE WITHOUT CONDUCTING ANY ENQUIRY OR VERIFICATION OF THE SAME . IN THE FACTS AND ITA 792/JP/16_ RAMSWAROOP POONIA VS. ITO 4 CIRCUMSTANCES OF THE CASE WHEN THE LD. CIT(A) HAS R EJECTED THE REQUEST FOR ADMISSION OF ADDITIONAL EVIDENCE OF THE ASSESSEE W ITHOUT FURTHER ENQUIRY AND EXAMINATION AND ALSO WITHOUT GIVING AN OPPORTUN ITY TO THE ASSESSEE TO EXPLAIN ITS CASE AS WELL AS THE ADDITIONAL EVIDENC E THEN IN THE INTEREST OF JUSTICE THE MATTER IS SET ASIDE TO THE RECORD OF TH E LD. AO FOR VERIFICATION AND EXAMINATION OF THE ADDITIONAL EVIDENCE AND THEN ADJUDICATING THIS ISSUE AS PER LAW AFTER GIVING ANY OPPORTUNITY OF HE ARING TO THE ASSESSE. IT IS CLARIFIED THAT THE AO IS FREE TO TAKE ITS OWN DE CISION AND THIS TRIBUNAL IS NOT EXPRESSING ANY VIEW ON THE MERITS OF THE CASE. THE OTHER GROUND RAISED BY THE ASSESSEE BECOME INFRUCTUOUS IN VIEW O F THE ADDITIONAL GROUND OF THE ASSESSEE IS SET ASIDE TO THE RECORD O F THE AO. IN THE RESULT, THE ASSESSEE OF THE APPEAL IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11/10/2017. SD/- FOT; IKY JKO (VIJAY PAL RAO) U;KF;D LNL; @ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11/10/2017 *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- RAMSWAROOP POONIA, 125, OFFICERS CAM PUS ESTN., SIRSI ROAD, KHATIPURA, JAIPUR. ITA 792/JP/16_ RAMSWAROOP POONIA VS. ITO 5 2. IZR;FKH @ THE RESPONDENT- THE ITO, WARD 4(3), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 792/JP/16) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR