Income Tax Officer Ward-6(3)(1), Bangalore V. Sri.Jayappa Reddy , Bangalore

ITA 812/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7151 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 16-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRATHIK
• Keywords: TDS
• Section: 20

Judgement Text

ITA N O . 81 2(B)/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICAL MEMBER ITA NO. 812 (BANG)/2019 (ASSESSMENT YEAR : 20 15 - 16 ) THE INCOME TAX OFFICER, WARD - 6(3)( 1 ) , BANGALORE APPELLANT VS SRI JAYAPPA REDDY, NO. 1 , MAN JUNATHA NILAYA, CHOLANAYAKANAHALLI, R T NAGAR, BANGALORE - 560 032 PAN NO.AGAPJ9691E RESPONDENT REVENUE BY : SHRI R.N.SIDDAPPAJI , ADDL.CIT APPELLANT BY : SRI PRATHIK, P CA DATE OF HEARING : 23 - 07 - 2019 DATE OF PRONOUNCEMENT : 23 - 07 - 2019 O R D E R PER SMT BEENA PILLAI, JUDICIAL MEMBER P RESENT APPEAL HAS BEEN FILED BY REVENUE AGAINST ORDER DATED 14/01/19 PASS ED BY LD. CIT (A) - 6, BANGALORE FOR ASSESSMENT YEAR 2015 - 1 6. ITA N O . 81 2(B)/2019 2 2. BRIEF FACTS OF THE CASE ARE AS UNDER: ASSESSEE FILED HIS RETURN OF INCOME FOR YEAR UNDER CONSIDERATION ON 15/02/17 DECLARING TAXABLE INCOME OF RS. 7, 87, 240/ - . RETURN WAS PROCESSED UNDER SECTION 143 (1) OF THE ACT AND CASE WAS SELECTED FOR SCRUTINY. ACCORDINGLY, NOTICE UNDER SECTION 143 (2) AND 142 ( 1) ALONG WITH QUESTIONNAIRE WAS ISSUED TO ASSESSEE. IN RESPONSE TO STATUTORY NOTICES, REPRESENTATIVE OF ASSESSEE APPEARED BEFORE LD. AO AND FILED REQUISITE DETAILS AS CALLED FOR. 3. LD. AO OBSERVED THAT ASSESSEE IS HAS RECEIVED A SUM OF RS. 50 LACS OUT OF CONSIDERATION OF RUPEES ONE CRORE AS PER SALE AGREEMENT DATED 09/03/15. LD. AO CALLED UPON ASSESSEE TO PROVE THE GENUINENESS OF EXEMPTED INCOME CLAIMED OR COMPULSORY ACQUISITION AN AGRICULTURAL INCOME WITH THE RELEVANT DOCUMENTS. LD. AO CALLED FOR VARI OUS DETAILS LIKE; DETAILS OF LAND WHICH GOT ACQUIRED DETAILS OF WHICH GOVERNMENT/BOARD ACQUIRED THE LAND TOTAL AMOUNT OF COMPENSATION RECEIVED, MODE OF COMPENSATION RECEIVED COPY OF BANK STATEMENT IN WHICH COMPENSATION AMOUNT CREDITED F ORM NO. 26 A S TOWARDS COMPENSATION RECEIVED. LD.AO HAS RECORDED THAT ASSESSEE HAD ONLY FILED LETTER DATED 30/11/17. REJECTING THE EXPLANATION GIVEN BY ASSESSEE IN RESPECT OF THE ADVANCES RECEIVED, LD. AO MADE ADDITION IN THE HANDS OF ASSESSEE. ITA N O . 81 2(B)/2019 3 4. AGGRIEVED BY ADDITION MADE BY LD.AO, ASSESSEE PREFERRED APPEAL BEFORE LD.CIT (A) WHO DELETED ADDITION BY PLACING RELIANCE UPON RTC CERTIFICATE PRODUCED BY ASSESSEE. 4.1 AGGRIEVED BY THE ORDER PASSED BY LD. CIT (A) REVENUE IS IN APPEAL BEFORE US . 5. AT THE OUTSET LD. DR SUBMITTED THAT THERE IS VIOLATION OF R ULE 46A OF I NCOME T AX R ULES , AS ASSESSEE HAD FILED CERTAIN DOCUMENTS WHICH WAS NOT BEFORE LD. AO. HE SUBMITTED THAT IS LD. CIT (A) ALSO DID NOT CALL FOR REMAND REPORT IN RESPECT OF THE SAME AND THEREFORE GREAT PREJUDICE IS CAUSED TO REVENUE 6. LD. AR SUBMITTED THAT ASSESSING OFFICER PROCEEDED ON THE FOOTING THAT IT WAS A COMPULSORY ACQUISITION OF LAND WHICH HAS BEEN SUBMITTED TO BE NOT TRUE. ADMITTEDLY ASSESSEE HAD NOT FILED THE DOCUMENTS PLACED AT PAGE 21 OF PAPER BOOK BEFORE LD. AO. 7. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN THE LIGHT OF THE RECORDS PLACED BEFORE US. WE AGREE WITH ARGUMENT ADVANCED BY LD. SENIOR DR THAT THERE IS A VIOLATION OF R ULE 46A AS DOCUMENT BASED UPON WHICH RELIEF HAS BEEN GRANTED TO ASSESSEE BY LD. CIT (A) WAS NOT SUBJECTED TO VERIFICATION BY LD.AO. 7.1 WE ARE THEREFORE OF CONSIDERED OPINION THAT THE ISSUE DESERVES TO BE SET - ASIDE TO LD. CIT (A) IN ORDER TO GIVE PROPER OP PORTUNITY TO LD. AO TO VERIFY THE DOCUMENT BY CALLING FOR A REMAND. LD. CIT (A) SHALL THEN PASS A DETAILED ORDER BASED UPON THE REMAND REPORT BY GIVING PROPER OPPORTUNITY TO ASSESSEE OF BEING HEARD. ITA N O . 81 2(B)/2019 4 ACCORDINGLY GROUNDS RAISED BY REVENUE STANDS ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT APPEAL FILED BY REVENUE STANDS ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 23 - 07 - 2019. SD/ - SD/ - (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBE R JUDICIAL MEMBER DATED: 23 - 07 - 2019 *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.C IT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD F ILE BY ORDER ASST. REGISTRAR 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED 3. BEFORE THE DICTATING MEMBER . 4. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED 6. BEFORE THE DICTATING MEMBER .. 7. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS 8. DATE OF UPLOADING THE ORDER ON WEBSITE.. 9. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO 10. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 12. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 13. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER 14. THE DATE ON WHICH THE FILE GOES TO DISPATCH SECTION FOR DISPATCH OF THE TRIBUNAL ORDER 15. DATE OF DESPATCH OF ORDER. .. ITA N O . 81 2(B)/2019 5