Pradeep Kumar Agarwal, Meerut V. ITO, Ward- 2(1), Meerut

ITA 8065/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6809 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 19-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: EKTA VISHNOI
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.8065/DEL/2018 ASSESSMENT YEAR: 2013-14 PRADEEP KUMAR AGARWAL 282, BOUNDRY ROAD, CIVIL LINES, MEERUT, UTTAR PRADESH. PAN NO. ABMPA7929D VS ITO WARD 2(1) MEERUT. APPELLANT RESPONDENT ASSESSEE BY SHRI VINOD KUMAR GOEL, CA REVENUE BY MS. EKTA VISHNOI, SR. DR ORDER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE IMPU GNED ORDER PASSED BY THE LD. CIT(APPEALS)-MEERUT IN RELATION T O ASSESSMENT YEAR 2013-14. 2. ASSESSEE HAS RAISED MANY GROUNDS IN THE GROUND O F APPEAL AS A PART OF FORM NO. 36 BUT AT THE TIME OF HEARING LD . COUNSEL FOR THE ASSESSEE DREW MY ATTENTION TOWARDS APPLICATION UNDE R RULE 29 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963 FILED ON 18.10.2019. HE DREW MY ATTENTION TOWARDS THE CONTENTION RAISED BY THE ASSESSEE IN THE APPLICATION UNDER RULE 29 OF THE IT AT RULES AND STATED THAT THE ADDITIONAL EVIDENCE FILED BY THE AS SESSEE WITH THIS 2 ITA NO . 8065/DEL/2018 APPLICATION FROM PAGE 1 TO 106 ARE VERY MUCH ESSENT IAL FOR THE CORRECT DECISION IN THE CASE OF ASSESSEE. HE REQUE STED THAT ADDITIONAL EVIDENCE FILED BY THE ASSESSEE HAS ALSO BEEN FILED BY THE ASSESSEE BEFORE THE ASSESSING OFFICER AS WELL AS BE FORE THE LD. FIRST APPELLATE AUTHORITY WHICH HAS NOT BEEN APPRECIATED BY THEM AND IN THE INTEREST OF JUSTICE, HE REQUESTED THAT THIS ADDITIONAL EVIDENCE MAY BE ADMITTED AND THE ISSUE IN DISPUTE MAY BE SEN T BACK TO THE ASSESSING OFFICER WHO DECIDE THE SAME AS PER LAW AF TER GIVING OPPORTUNITY TO THE ASSESSEE. 3. ON THE CONTRARY, LD. DR HAS NOT RAISED ANY SERIO US OBJECTION ON THE REQUEST OF THE ASSESSEE. 4. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE RE LEVANT RECORD AVAILABLE WITH ME ESPECIALLY THE GROUNDS RAISED BY THE ASSESSEE IN THE GROUND OF APPEAL ALONG WITH THE CONTENTION RAIS ED BY THE ASSESSEE IN THE APPLICATION FILED UNDER RULE 29 OF INCOME TAX APPELLATE TRIBUNAL RULES, 1963. FOR THE SAKE OF C ONVENIENCE THE CONTENTION OF THE APPLICATION UNDER RULE 29 OF ITAT RULES, 1963 ARE REPRODUCED AS UNDER: BEFORE THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, N EW DELHI PAN : ABMPA7929D REG: SH. PRADEEP KUMAR AGARWAL VS. INCOME TAX OFFIC ER 55, KAISER GANJ, MEERUT. WARD-2(1), MEER UT. REF: APPLICATION UNDER RULE 29 OF INCOME TAX APPELL ATE TRIBUNAL RULES 1963 IN ITA NO. 8065/DEL/2018 FOR THE AY 2013-14 FIXE D FOR HEARING ON 22.10.2019 . HONBLE SIR, IT IS SUBMITTED THAT IN THE ABOVE APPEAL, THE ASSE SSEE HAS PRODUCED BOOKS OF ACCOUNTS BEFORE AO AT THE TIME OF HEARING. THESE FACTS MENTIONED BY THE AO IN HIS ORDER U/S 143(3) VIDE PARA NO. 2 WHICH ARE AS U NDER: 3 ITA NO . 8065/DEL/2018 1. SH. RAJESH KHANNA CA ATTENDED THE PROCEEDING ON BEHA LF OF THE ASSESSEE AND FILED RELATED DETAILS, BOOKS OF ACCOUNTS WERE A LSO PRODUCED BY HIM, WHICH WERE TEXT CHECKED. 2. THE AO HAS MADE ADDITION OF RS. 28,23,948/- WHICH WAS MENTIONED BY THE AO, MENTIONED VIDE AT PAGE NO. 2B OF THE ASSESSM ENT ORDER. AS PER AIR INFORMATION RECEIVED CASH DEPOSIT OF RS. 2 8,23,948/- IN S.B. A/C WITH HDFC BANK AT MEERUT. THEREFORE, ADDITION O F RS. 28,23,948/- IS MADE IN THE TOTAL INCOME OF THE ASSESSEE FROM AO OR DER WHICH IS VERY MUCH CLEAR THAT THE ADDITION MADE BY THE CASH DEPOS IT IN SB A/C. HOWEVER, THIS FACT WAS INCORRECT BECAUSE THE BANK I N HDFC WAS CURRENT A/C. 3. THAT THE ASSESSEE DURING THE APPEAL PROCEEDING CLEA RLY STATED THIS FACT BUT CIT(A) ON PAGE NO. 3 ALSO STATED THAT COMPUTED THE ADDITION ON THE BASIS OF REMAND REPORT ALSO CONCLUDE THE ADDITION MADE BY TH E AO IN SB A/C IS UNEXPLAINED AND ASSESSEE TRIED TO EXPLAIN THE SOURC E OF CASH DEPOSIT FROM RS. 10,93,049/-. FROM PAST SAVING AND RS. 17,30,899/ - WAS MADE OUT OF CASH SALE BUT THE ASSESSEE HAS NOT FILED ANY SUPPOR TING EVIDENCE. NOW, THE ASSESSEE HAS FILED PERSONAL CAPITAL ACCOUNT , STATEMENT OF AFFAIRS FOR THE FY 2011-12 & 2012-13. IT WAS NEW EVIDENCE NOT FILED BEFORE AO EARLIER AND REQUESTS YOUR HONOUR TO ADMIT THE SAME UNDER RULE 29 OF ITAT RULES, 1963. 4. THAT THE ASSESSEE ALSO ENCLOSED CASH BILLS OF M/S P RADEEP MITTAL & CO. IN TWO COPIES FOR HONBLE BENCH AND ONE FOR DEPARTMENT AL REPRESENTATIVE. THIS CASH SALE BILL WAS PART OF BOOKS OF ACCOUNT BU T THE SAME IS FILED IS NEW EVIDENCE UNDER RULE 29 OF ITAT RULES, 1963. THEREFORE, THE ASSESSEE REQUESTS YOUR HONOUR TO KIN DLY ADMIT THE NEW EVIDENCE UNDER RULE 29 OF ITAT RULES, 1963. PERSONAL CAPITAL ACCOUNT, STATEMENT OF AFFAIRS OF TWO YEARS AND COPY OF SALE BILL AS NEW EVIDENCE AND KINDLY CONSIDERED THE SAME AND OBLIGE. THANKING YOU, YOURS FAITHFULLY DATE: 16.10.2019 SD/- (COUNSEL FOR THE ASSESSEE) 5. I HAVE GONE THROUGH THE CONTENTION RAISED BY THE ASSESSEE IN THE SAID APPLICATION AS WELL AS THE ADDITIONAL EVID ENCE PRODUCED BY THE ASSESSEE. I AM OF THE VIEW THAT ALL THESE ADDI TIONAL EVIDENCES FILED BY THE ASSESSEE ARE VERY MUCH ESSENTIAL TO RE NDER THE JUSTICE TO THE PARTIES. THEREFORE, IN THE INTEREST OF JUST ICE, I ADMIT THE ADDITIONAL EVIDENCE AND SENT IT BACK THE ISSUE IN D ISPUTE ALONG WITH THE ADDITIONAL EVIDENCE TO THE AO TO DECIDE TH E SAME AFRESH AS 4 ITA NO . 8065/DEL/2018 PER LAW AFTER GIVING FULL OPPORTUNITY TO THE ASSESS EE. NO OTHER POINT HAS BEEN ARGUED BY BOTH THE PARTIES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (H.S. SIDHU) JUDICIAL MEMBER DATED: 23/10/2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 5 ITA NO . 8065/DEL/2018 DATE OF DICTATION 22.10.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.10.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 23.10.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 23.10.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 23.10.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 23.10.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.1 0.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER