Laxmi Dutt Bhatt, Lucknow V. Income Tax Officer-3(2), Lucknow

MA 1/LKW/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6285 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 04-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHISH AGRAWAL
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.01/LKW/2017 [ARISING OUT OF ITA NO. 830/LKW/2014] ASSESSMENT YEAR: 2010 - 11 LAXMI DU TTA BHATT LUCKNOW V. INCOME TAX OFFICER 3(2) RANGE III LUCKNOW T AN /PAN : AGYPB8691B (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI ASHISH AGRAWAL, ADVOCATE RESPONDENT BY: SHRI RAJIV KUMAR, D.R. DATE OF HEARING: 09 02 201 8 DATE OF PRONOUNCEMENT: 20 0 2 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE TRIBUNAL DATED 3/2/2016 PASSED IN ITA BNO.830/LKW/2014. 2 . THE SUBMISSION OF THE ASSESSEE IS THAT ON 29/12/2015, AS SESSEE HAD FILED AN APPLICATION ALONG WITH CERTAIN NEW EVIDENCE UNDER RULE 29 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 TO PROVE THAT DEPOSIT OF RS.20,00,000/ - , WHICH WAS RECOVERED FROM PETTY CONTRACTORS , WERE PAID IN THE ACCOUNT OF SEWA DEVELOPERS PVT. LTD. STATING THAT THE MONEY DID NOT BELONG TO THE ASSESSEE BUT TO THE COMPANY WHICH AUTHORIZED HIM VIDE ITS BOARD RESOLUTION TO RECOVER THE MONEY FROM THE CONTRACTORS AND THEN TO DEPOSIT THE SAME INTO THE ACCOUNT OF THE M.A. NO.01/LKW/2017 PAGE 2 OF 2 COMPANY. THE TRIBUNAL IN ITS O RDER OBSERVED THAT ASSESSEE HAS FAILED TO FURNISH EVIDENCE IN SUPPORT OF HIS CONTENTION THAT DEPOSITS WERE MADE IN THE BANK IN VIEW OF THE REASONS EXPLAINED IN THE REPLIES/APPEAL. 3 . WE HAVE PERUSED THE CASE RECORDS AND WE FIND THAT ASSESSEE HAS FILED AN AP PLICATION BEFORE THE TRIBUNAL UNDER RULE 29 OF THE ITAT RULES AND ALL THE RELEVANT DOCUMENTS WERE FURNISHED AS ADDITIONAL EVIDENCES, WHICH WERE NOT CONSIDERED BY THE TRIBUNAL WHILE DISPOSING OF THE APPEAL OF THE ASSESSEE. THEREFORE, WE ARE OF THE VIEW THA T NON - CONSIDERATION OF THE APPLICATION UNDER RULE 29 OF THE ITAT RULES AND PARTICULARLY THE OBSERVATION OF THE TRIBUNAL THAT NO EVIDENCES WERE FILED IS A MISTAKE APPARENT ON RECORD. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER OF THE TRIBUNA L DATED 3/2/2016 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING IN DUE COURSE. ORDER PRONOUNCED IN THE OPEN COURT ON 20 / 0 2 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH FEBR UARY , 201 8 JJ: 1202 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR