RAJBIR SINGH,ASSANDH V. CIT , KARNAL

ITA 4141/DEL/2024

AI Insights

The case involves Rajbir Singh, the appellant, who was assessed for the Assessment Year 2015-16. The primary issue was a cash deposit of Rs. 160,89,300 in the appellant's bank account, claimed to be received from the sale of properties on behalf of Shri Gurmeet Singh, under a power of attorney. The lower authorities had rejected the appellant's claim due to the lack of notarization and registration of the power of attorney. During the appellate proceedings, the appellant submitted notarized and registered copies of the power of attorney, which were not available during the initial assessment and appellate proceedings. The Tribunal found the new evidence pertinent and remitted the case back to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396997 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SIMRAN PREET SINGH
• Keywords: Opportunity of being heard; Additional evidence
• Section: 147; 144

Judgement Text

"P a g e | 1 ITA No. 4141/Del/2024 Rajbir Singh (AY: 2015-16) THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4141/Del/2024 (Assessment Year 2015-16) Rajbir Singh Resident of Ward No.15, Main Chowk, Near Prajapat Dharam Shala, Assandh, Karnal-132039 Vs. CIT, Karnal Haryana 132001 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: CJAPS6055G Appellant .. Respondent Appellant by : Sh. Simran Preet Singh, Adv, Respondent by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 21.05.2025 Date of Pronouncement 30.05.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A) NFAC, Delhi, dated 18.07.2024 arising out of the Assessment Order passed by the ITO, Delhi dated 30.03.2022 under Section 147 r.w.s 144 read with section 144B of the Income Tax P a g e | 2 ITA No. 4141/Del/2024 Rajbir Singh (AY: 2015-16) Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2015- 16. 2. The issue involved in this particular case is the cash deposit of Rs.160,89,300/- by the assessee in his own bank account which has been claimed to have been received by the assessee on behalf of one Shri Gurmeet Singh upon execution of deed of sale of properties belong to said Shri Gurmeet Singh by the assessee before us on the basis of 4 power of attorney having been executed by Shri Gurmeet Singh to transfer the property on his behalf. 3. The authorities below in the absence of source of cash deposit made by the assessee in his own account negated the case made out by the assessee on receiving the amount out of the sale proceeds by the execution of the power of attorney granted by Gurmeet Singh to the assessee before us in the absence of cogent evidence to that effect and particularly the power of attorney relied upon not having been notarized neither registered. 4. Today before us the application for additional evidence has been filed annexing 4 power of attorney duly registered copies whereof are also been handed over to the Ld. DR which according to the Ld. AR were not in possession of the assessee at the time of hearing of assessment and appellate proceedings. However, having regard to gravity of the documents which is found to be germane to the issue involved in the matter, we deem it fit and proper to admit the same and to direct the Ld. AO to verify for proper adjudication of the matter afresh. With this observation the appeal is disposed of by remitting the issue to the file of P a g e | 3 ITA No. 4141/Del/2024 Rajbir Singh (AY: 2015-16) the Ld. AO for consideration of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. 5. The appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.05.2025 Sd/- (Naveen Chandra) Sd/- (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 30.05.2025 PS: Rohit Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "