Shri Agya Kaur Bhatia, V. The I T O 1(2),

ITA 97/IND/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2801 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-06-2010
• Assessment Year: 1999-2000
• Appeal Filed On: 25-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: C P JOSHI
• Keywords: Opportunity of being heard; Additional evidence
• Section: 147; 69; 148

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER ITA NO.97/IND/2009 A.Y. 1999-00 SMT. AGYA KAUR BHATIA, 458, VISHNUPURI COLONY, INDORE PAN AMVPB 4106 D APPELLANT VS INCOME TAX OFFICER, 1(2), INDORE RESPONDENT APPELLANT BY : SHRI C.P. JOSHI, ADVOCATE RESPONDENT BY : SMT. APARNA KARAN, SR. DR O R D E R PER JOGINDER SINGH, JUDICIAL MEMBER THIS APPEAL IS BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED CIT(A)-I, INDORE, DATED 27.1.2009 ON THE FOLLOWING GROUNDS: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E ACTION U/S 147 IS BAD IN LAW AS THE CONDITIONS FOR TAKING OF SUCH ACTION, ISSUE OF NOTICE U/S 148 ARE NOT FUL FILLED. 2 2. ON THE FACT AND CIRCUMSTANCES OF THE CASE THE LD . CIT(A) ERRED IN HOLDING THAT THE WILL DT. 13.4.1981 OF LATE SHRI MEHETAB SINGH IS NOT GENUINE. 3. ON THE FACT AND CIRCUMSTANCES OF THE CASE THE LD . CIT(A) ERRED IN HOLDING THAT THE APPELLANT DID NOT HAVE OPENING BALANCE OF CASH OF RS.32,00,000/- AS ON 1.4.1994 AND CLOSING BALANCE OF RS.29,86,688/- AS O N 31.3.1995. 4. ON THE FACT AND CIRCUMSTANCES OF THE CASE THE LD . CIT(A) ERRED IN MAKING AN ADDITION OF RS.21,72,348/ - ON ACCOUNT OF INVESTMENT IN PURCHASE OF AGRICULTURA L LAND. 5. ON THE FACT AND CIRCUMSTANCES OF THE CASE THE LD . CIT(A) ERRED IN HOLDING THAT ASSESSEE DID NOT HAVE AGRICULTURAL INCOME OF RS.1,78,000/- AND THEREBY CONFIRMING THE ADDITION OF RS.1,78,000/- AS TAXABLE INCOME. 6. THE LD. CIT(A) ERRED IN TRAVELING BEYOND HIS JURISDICTION IN DIRECTING THE LD. ASSESSING OFFICER TO EXAMINE THE GENUINENESS OF AGRICULTURAL INCOME OF APPELLANT FOR ALL THESE YEARS AND TAKE RECOURSE TO REMEDIAL MEASURES, IF REQUIRED. AND IN SUGGESTING T HE 3 CASES OF FIVE PERSONS NAMELY SHRI AVTARSINGH, SHRI GURMEET SINGH, SMT. HARVINDER KAUR, SHRI BLBIRSINGH AND SHRI RJBIR SINGH SHOULD ALSO BE EXAMINED TO ASCERTAIN THE GENUINENESS OF CASH LOANS TAKEN BY TH EM FROM THE APPELLANT AND TO TAKE REMEDIAL ACTION WHEREVER BY RESORTING TO PROVISIONS OF SEC. 69 OF INCOME TAX ACT IN ALL THOSE CASES. 2. DURING THE HEARING OF THIS APPEAL, SHRI C.P. JOS HI, LD. COUNSEL FOR THE ASSESSEE DID NOT PRESS GROUND NO.1 I.E. ACTION U/S 147 READ WITH SEC. 148, THEREFORE, THIS GROUND IS DISMISSED AS NOT PRE SSED. THE ASSESSEE ALSO FILED ONE APPLICATION FOR ADMISSION OF ADDITIO NAL EVIDENCE STATING THEREIN THE REASONS OF NOT FILING SUCH EVIDENCE BEF ORE THE ASSESSING OFFICER/LD. CIT(A). MR. JOSHI ADVANCED HIS ARGUMENT S WHICH ARE IDENTICAL TO THE GROUNDS RAISED BY FURTHER SUBMITTING THAT TH E ADDITIONAL EVIDENCE FILED BEFORE THIS TRIBUNAL GOES TO THE ROUTE OF THE GENUINENESS OF THE WILL. IT WAS ASSERTED THAT DUE TO DEATH OF HIS SON NAMELY , GURMEET SINGH, THE DOCUMENTS COULD NOT BE FILED EITHER DURING ASSESSME NT STAGE OR BEFORE THE LD. CIT(A) AS THE UNTIMELY DEATH OF HER SON BAD LY AFFECTED HER HEALTH. WE ARE SATISFIED WITH THE REASONS STATED IN THE APP LICATION, CONSEQUENTLY, THE ADDITIONAL EVIDENCE IS ADMITTED. HOWEVER, SINCE THE ADDITIONAL EVIDENCE WAS NOT AVAILABLE WITH THE AUTH ORITIES, THEREFORE, IN THE INTEREST OF JUSTICE, THESE DOCUMENTS REQUIRE TO BE LOOKED INTO BY THE 4 LD. ASSESSING OFFICER, THEREFORE, THIS APPEAL IS RE MANDED BACK TO THE FILE OF THE LD. ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE LD. SR. DR MRS. APARNA KARAN THOUGH DEFENDED TH E IMPUGNED ORDER, BUT IN ALL FAIRNESS, HAD NO OBJECTION IF THE ISSUES ARE REMANDED BACK TO THE FILE OF THE LD. ASSESSING OFFICER. KEEPING IN VIEW THE TOTALITY OF FACTS/CIRCUMSTANCES NARRATE ABOVE, THIS APPEAL OF THE ASSESSEE IS REMANDED BACK TO THE FILE OF THE LD. ASSESSING OFFICER FOR FRESH ADJUDICATION. NEEDLESS TO MENTION HERE THAT DUE OPPORTUNITY OF BEING HEARD BE PROVIDED TO THE ASSES SEE. THE ASSESSEE IS AT LIBERTY TO FURNISH ANY OTHER EVIDENCE, IF ANY, T O SUBSTANTIATE HER CLAIM. FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN OPEN COURT IN THE PRESENCE OF L EARNED REPRESENTATIVES OF BOTH SIDES AT THE CONCLUSION OF HEARING ON 17 TH JUNE, 2010. (V.K. GUPTA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17.6.2010 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, G UARD FILE !VYAS!