Sh. Vijay Kumar Sharma, Phagwara V. The Dy. Commissioner of Income Tax, Phagwara

MA 18/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4635 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 18-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Additional evidence; Valuation report

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, JUDICIAL MEMBER AND SH. T.S.KAPOOR, ACCOUNTANT MEMBER M. A. NO.18 (ASR)/2016 (ARISING OUT OF ITA NO.133(ASR)/2012) ASSESSMENT YEAR: 2008-09 SH. VIJAY KUMAR SHARMA TAXI DRIVER SHARMA NIWAS, PREM NAGAR, PHAGWARA PAN: AGNPK0002F VS. DY. CIT PHAGWARA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. TARUN BANSAL (ADV.) RESPONDENT BY: SH. RAHUL DHAWAN (DR) DATE OF HEARING: 12.08.2016 DATE OF PRONOUNCEM ENT: 15.09.2016 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY A SSESSEE AGAINST THE ORDER OF TRIBUNAL DATED 24.09.2015. 2. AT THE OUTSET, THE LEARNED AR SUBMITTED THAT GRO UND NO.3 OF THE CONCISE GROUNDS OF APPEAL WAS NOT ADJUDICATED BY TH E TRIBUNAL WHICH IS A MISTAKE APPARENT FROM RECORD AND THEREFORE, THE ORD ER SHOULD BE RECALLED FOR HEARING ON GROUND NO.3. THE LEARNED AR FURTHER SUBMITTED THAT THE HONBLE TRIBUNAL AT PAGE-11 VIDE PARA-8 HAD DIRECTE D THE ASSESSING OFFICER TO OBTAIN A REPORT FROM THE VALUER TO ASCER TAIN THE YEARS OF INCURRENCE OF EXPENDITURE. THE LEARNED AR SUBMITTED THAT THE HONBLE ITAT HAS GIVEN THIS DIRECTION IGNORING THAT THERE W AS NO SUCH GROUND OF ITA NO.18 (ASR)/2016 ASST. YEAR : 2008-09 2 APPEAL. IT WAS SUBMITTED THAT THE HONBLE TRIBUNAL ALSO IGNORED THAT THERE WAS NO SUCH MATERIAL AVAILABLE ON RECORD INDI CATING WHETHER THE BUILDING RELATING TO THE A.Y.2008-09 EXISTED TODAY OR WHETHER IF THERE IS ANY POSSIBILITY OF GETTING THE VALUATION REPORT DON E AT CURRENT DATE, WHEN THE BUILDING HAS ALREADY BEEN SOLD I.E. 7 TO 8 YEAR S BACK. IT WAS SUBMITTED THAT SUCH TYPES OF DIRECTIONS OF THE TRIB UNAL MAY RESULT INTO ENHANCEMENT, WHICH IS NOT WITHIN THE POWERS OF TRIB UNAL. 3. THE LEARNED DR RELIED UPON THE ORDER OF TRIBUNAL . 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. FROM THE ORDER OF TRIBUN AL WE FIND THAT THE ENTIRE ISSUE HAS BEEN SET ASIDE TO ASSESSING OFFICE R WHO HAS BEEN DIRECTED TO DECIDE THE ISSUE AFRESH AFTER TAKING IN TO ACCOUNT THE ADDITIONAL EVIDENCES AND OTHER CORROBORATING MATERI AL. SINCE, WE HAVE ALREADY SET ASIDE THE ORDER OF LEARNED CIT(A) TO TH E OFFICE OF ASSESSING OFFICER, THERE CANNOT REMAIN ANY GRIEVANCE OF ASSES SEE AGAINST THE ORDER OF LEARNED CIT(A). THE ASSESSEE CAN DEFEND HIS CASE BEFORE ASSESSING OFFICER BY BRINGING OUT TO THE NOTICE OF ASSESSING OFFICER THE ENTIRE FACTS INCLUDING THE FACT RELATING TO GROUND NO.3. THEREFO RE, WE DO NOT SEE ANY MISTAKE IN THE ORDER OF HONBLE ITAT, THEREFORE, FI RST ISSUE IS DECIDED AGAINST ASSESSEE. 5. AS REGARDS THE OTHER ISSUE RAISED BY LEARNED AR WE FIND THAT THE HONBLE TRIBUNAL HAS NOT DIRECTED THE ASSESSING OFF ICER TO OBTAIN REPORT FROM VALUER TO ASCERTAIN THE YEARS OF INCURRENCE OF THE EXPENDITURE AND ITA NO.18 (ASR)/2016 ASST. YEAR : 2008-09 3 RATHER WE HAVE JUST GIVEN AN OPTION TO ASSESSING OF FICER TO OBTAIN AT HIS OWN THE REPORT FROM VALUER IF HE DEEMS IT NECESSARY . THE ARGUMENT OF LEARNED AR THAT SUCH KIND OF DIRECTIONS OF THE TRIB UNAL MAY RESULT INTO ENHANCEMENT OF INCOME IS NOT CORRECT AS THE ASSESSI NG OFFICER WILL COMPLETE THE ASSESSMENT AFTER TAKING INTO ACCOUNT A LL FACTORS TO ARRIVE AT THE CONCLUSION ON THE ISSUE UNDER DISPUTE. IN VIEW OF THE ABOVE, SECOND GROUND OF MISCELLANEOUS APPLICATION IS ALSO NOT ACC EPTED AND THEREFORE, IT IS REJECTED. 6. IN NUTSHELL, THE MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.09.2016. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 15.09.2016. /PK/ PS. COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER