Sh. Gurpreet Singh, Jagraon v. ITO, W-1, Jagraon

ITA 1037/CHANDI/2018 | 2010-2011
Pronouncement Date: 05-11-2019 | Result: Allowed

Appeal Details

RSA Number 103721514 RSA 2018
Assessee PAN AWFPS7284M
Bench Chandigarh
Appeal Number ITA 1037/CHANDI/2018
Duration Of Justice 1 year(s) 3 month(s) 1 day(s)
Appellant Sh. Gurpreet Singh, Jagraon
Respondent ITO, W-1, Jagraon
Appeal Type Income Tax Appeal
Pronouncement Date 05-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 05-11-2019
Last Hearing Date 03-06-2019
First Hearing Date 05-11-2019
Assessment Year 2010-2011
Appeal Filed On 03-08-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH SMC CHANDIGARH BEFORE SHRI SANJAY GARG JUDICIAL MEMBER ./ ITA NO. 1037/CHD/2018 / ASSESSMENT YEAR : 2010-11 SHRI GURPREET SINGH S/O SHRI DHIAN SINGH ST NO.1 MODEL TOWN JAGRAON NEW ADD: C-112 KOTHE SHER JUNG JAGRAON-142026 VS. THE ITO WARD-1 JAGRAON ./PAN NO. AWFPS7284M / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI SUDHIR SEHGAL ADVOCATE ' ! / REVENUE BY : SH. M.P. DWIVEDI JCIT # $ % /DATE OF HEARING : 05.11.2019 &'() % / DATE OF PRONOUNCEMENT : 05.11.2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 28.5.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3 LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN FOLLOWING GROUNDS OF APPEAL:- 1. THAT THE WORTHY CIT(A)-3 HAS ERRED IN DISMISSING TH E GROUND AS RAISED BY THE ASSESSEE THAT THE REOPENING U/S 148 IS AGAINST THE FACTS AND CIRCUMSTANCES OF THE C ASE AND IS BAD IN LAW. ITA NO. 1037-CHD-2018- SHRI GURPREET SINGH JAGRAON 2 2. THE WORTHY CIT(A) HAS FURTHER ERRED IN GIVING HER FINDINGS THAT THE ACTION OF THE ASSESSING OFFICER I N REOPENING THE CASE U/S 147/148 WAS VALID EVEN WHEN IT WAS CLEAR THAT THE LD. AO HAD NOT TAKEN THE COGNIZA NCE OF ORIGINAL RETURN ALREADY FILED BY THE APPELLANT WHI CH WAS PART OF THE ASSESSMENT RECORDS ONLY. 3. NOTWITHSTANDING THE ABOVE GROUNDS OF APPEAL THE WO RTHY CIT(A)-3 LUDHIANA HAS ERRED IN DISMISSING THE APPE AL OF THE APPELLANT ON THE GROUND THAT THE ASSESSEE HAS F AILED TO FILE APPLICATION UNDER RULE 46A FOR ADMISSION OF AD DITIONAL EVIDENCE BEFORE HER WITHOUT ACTUALLY GIVING ANY ADV ERSE REMARKS AGAINST THE SAID DOCUMENTS. 4. THAT THE WORTHY CIT(A) LUDHIANA HAS FURTHER ERRED IN GIVING HER FINDINGS THAT THE EVIDENCES FILED BY THE ASSESSEE ARE NOT COGENT OR CONCRETE WITHOUT POINTING OUT ANY DISCREPANCY IN THE DETAILED SUBMISSIONS OR ANY EVID ENCES FILED BY THE APPELLANT DURING THE COURSE OF HEARING BEFORE HER. 5. THAT THE WORTHY CIT(A)-3 LUDHIANA AS ERRED IN CONFIRMING THE ADDITION OF RS. 13 42 600/- ON ACCOU NT OF CASH DEPOSITS MADE IN ACCOUNT NO. 281010100080990 O F AXIS BANK JAGRAON IN THE HANDS OF THE APPELLANT IG NORING THE EVIDENCES FILED BEFORE HER THAT PROVE THAT THE SAID ACCOUNT AND DEPOSITS DID NOT BELONG TO THE APPELLAN T. 6. THAT THE DETAILED SUBMISSIONS FILED DURING THE COU RSE OF APPELLATE/ ASSESSMENT PROCEEDINGS HAVE NOT BEEN CONSIDERED PROPERLY. 7. THAT THE APPELLANT CRAVES LEAVE TO ADD OR AMEND THE GROUNDS OF APPEAL BEFORE THE APPEAL IS FINALLY HEAR D OR DISPOSED OFF. 3. GROUND NOS. 1 & 2: THESE GROUNDS ARE RELATING TO THE VALIDITY OF THE REOPENING OF THE ASSESSMENT U/S 147 OF THE ACT. THE LD. COUNSEL FOR ITA NO. 1037-CHD-2018- SHRI GURPREET SINGH JAGRAON 3 THE ASSESSEE AT BAR HAS STATED THAT HE DOES NOT PRE SS GROUND NOS. 1 & 2 OF THE APPEAL THE SAME ARE THEREFORE DISMISSED A S NOT PRESSED. 4. GROUND NOS 3 4 5 & 6 : SO FAR AS THE GROUND NOS.3 4 5 & 6 ARE CONCERNED THE ASSESSEE VIDE THESE GROUNDS HAS AGI TATED THE CONFIRMATION OF ADDITION OF RS. 13 42 600/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED CASH CREDIT INTO THE ACCOUNT OF THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS INVI TED OUR ATTENTION TO THE IMPUGNED ORDER OF THE ASSESSING OFFICER TO STAT E THAT THE SAME IS AN EX-PARTE ORDER. THE LD. COUNSEL HAS FURTHER SUBMITT ED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE ASSESSING OFFICER AND F URNISH NECESSARY EVIDENCE AND EXPLANATION BECAUSE THE ASSESSEE DID N OT RECEIVE THE NOTICE AS THE ASSESSEES ADDRESS HAD CHANGED. HOWEVER TH E ASSESSMENT ORDER WAS SENT AT THE NEW ADDRESS OF THE ASSESSEE. THE AS SESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A) AND FURNISHED THE EVID ENCES TO PROVE THAT THE SAID AMOUNT DID NOT BELONG TO THE ASSESSEE RAT HER THE SAME WAS DEPOSITED IN THE JOINT ACCOUNT WITH THE CLIENT OF T HE ASSESSEE. THAT THE AMOUNT BELONGED TO THE CLIENT OF THE ASSESSEE AND THAT THE AMOUNT WAS ALSO USED TO PURCHASE OF INSURANCE POLICY FOR THA T CLIENT AS THE ASSESSEE IS DOING PROFESSIONAL WORK OF INSURANCE AGENT. THE LD. CIT(A) REFUSED TO ADMIT THE EVIDENCES SOUGH T TO BE FURNISHED BY THE ASSESSEE AND UPHELD THE ORDER OF T HE ASSESSING OFFICER WITHOUT APPRECIATING THE EVIDENCES PRODUCED BY THE ASSESSEE ON THE FILE. ITA NO. 1037-CHD-2018- SHRI GURPREET SINGH JAGRAON 4 THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE EVIDENCES RELIED UPON BY THE ASSESSEE ARE VERY MUCH NECESSARY FOR JU ST AND PROPER DECISION OF THE CASE. 5. ON THE OTHER HAND THE LD. DR HAS RELIED ON THE FINDINGS OF THE LOWER AUTHORITIES AND SUBMITTED THAT SINCE THE ASSE SSEE FAILED TO APPEAR BEFORE THE ASSESSING OFFICER HENCE THE LD. CIT(A) HAS RIGHTLY REJECTED THE EVIDENCES RELIED UPON BY THE ASSESSEE. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND GOIN G THROUGH THE RECORD I AM OF THE VIEW THAT THE EVIDENCES RELIED UPON BY THE ASSESSEE GO TO THE ROOT OF THE CASE AND ARE VERY MUCH NECESS ARY FOR JUST AND PROPER DECISION OF THE CASE. MOREOVER THE ASSESSME NT ORDER PASSED BY THE ASSESSING OFFICER IS AN EX-PARTE ORDER AND UNDE R THE CIRCUMSTANCES THE LD. CIT(A) WAS SUPPOSED TO CONSIDER THE DOCUMEN TS / EVIDENCES FURNISHED BY THE ASSESSEE AS THE POWERS OF THE LD. CIT(A) ARE CO- TERMINUS WITH THAT OF THE ASSESSING OFFICER. IN VIEW OF THE ABOVE THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO ADMIT THE EVIDENCES SOUGHT TO BE FURNISHED BY TH E ASSESSEE CONSIDER THE SAME AND DECIDE THE ISSUE AFRESH BY WAY OF A SP EAKING ORDER. NEEDLESS TO SAY THAT THE ASSESSEE WILL PROMPTLY APP EAR AND PRESENT HIS CASE EITHER PERSONALLY OR THROUGH COUNSEL BEFORE TH E CIT(A) AS AND ITA NO. 1037-CHD-2018- SHRI GURPREET SINGH JAGRAON 5 WHEN CALLED FOR AND WILL NOT CONTRIBUTE IN UNNECES SARY ADJOURNMENTS OF THE MATTER. 6. GROUND NO. 7 : GROUND NO. 7 IS GENERAL IN NATURE AND DOES NOT REQUIRE ANY SPECIFIC ADJUDICATION. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 05.11.2019 .. '+ - .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 % 2 34516 / DR ITAT CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER 8 ' / ASSISTANT REGISTRAR