Shri Harneet Singh Dua, Ludhiana v. ITO-Ward-2(5), Ludhiana

ITA 107/CHANDI/2020 | 2010-2011
Pronouncement Date: 23-03-2021 | Result: Allowed

Appeal Details

RSA Number 10721514 RSA 2020
Assessee PAN AGHPD3488L
Bench Chandigarh
Appeal Number ITA 107/CHANDI/2020
Duration Of Justice 1 year(s) 1 month(s) 24 day(s)
Appellant Shri Harneet Singh Dua, Ludhiana
Respondent ITO-Ward-2(5), Ludhiana
Appeal Type Income Tax Appeal
Pronouncement Date 23-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 23-03-2021
Date Of Final Hearing 16-03-2021
Next Hearing Date 16-03-2021
Last Hearing Date 08-03-2021
First Hearing Date 25-11-2020
Assessment Year 2010-2011
Appeal Filed On 29-01-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH SMC CHANDIGARH !' # BEFORE: SMT. DIVA SINGH JM ./ ITA NO. 107/CHD/2020 / ASSESSMENT YEAR : 2010-11 SHRI HARNEET SINGH DUA HOUSE NO. 582 GURUDWARA KALGHIDHAR ROAD FIELD GANJ LUDHIANA. VS THE ITO WARD 2(5) LUDHIANA. ./ PAN NO: AGHPD3488L / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI SANJEEV GARG ADVOCATE # ! ' / REVENUE BY : SHRI ASHOK KHANNA ADDL. CIT $ % ! &/ DATE OF HEARING : 16.03.2021 '()* ! &/ D ATE OF PRONOUNCEMENT : 23.03.2021 HEARING CONDUCTED VIA WEBEX $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 27.11.20 19 OF CIT(A)-1 LUDHIANA PERTAINING TO 2010-11 ASSESSMENT YEAR IS ASSAILED ON THE FOLLOWING GROUNDS : 1. THAT THE ORDER OF CIT(APPEALS) IS AGAINST THE FACTS CIRCUMSTANCES OF THE CASE AND AGAINST THE LAW. 2. THAT EVIDENCE AND SUBMISSION WERE NOT TAKEN INTO AC COUNT PROPERLY BY THE CIT(A). 3. THAT PROPER OPPORTUNITY AND TIME WAS NOT GIVEN BY THE C1T(A). 4. THAT THE RULES OF NATURAL JUSTICE HAS BEEN VIOLATED . ITA 107/CHD/2020 A.Y. 2010-11 PAGE 2 OF 5 5. THAT THE APPELLANT CRAVES LEAVE TO ADD OR AMEND ANY GROUND OF APPEAL BEFORE THE APPEAL IS FINALLY HEARD OR DISPOSED OFF. 2. ON THE DATE OF HEARING I.E. 08.03.2021 THE ASSE SSEE HAD SOUGHT AN ADJOURNMENT. HOWEVER IN GROUND NO. 3 IT WAS DEEMED APPROPRIATE TO ADJOURN THE APPEAL DIRECTING THE ASSESSEE TO ARGUE THE SAID GROUND ON THE NEXT DATE OF HEARING. ON THE NEXT DATE I.E. 11.03.2021 LD. SR.DR SOUGHT TIME. THE LD. AR SUBMITTED THAT AFFIDAVIT OF SHRI PUPINDER PA L SINGH IS AVAILABLE. THE SAID AFFIDAVIT WAS NOT AVAILABLE ON THE DATE THE APPEAL WAS FIXED FOR HEARING BEFORE THE CIT(A) AS T HE CONCERNED PERSON HAD GONE OUT OF STATION. THIS FAC T IT WAS SUBMITTED HAD BEEN INFORMED TO THE LD. CIT(A) ALSO . ACCORDINGLY IT WAS SUBMITTED THAT A REMAND BE DIRE CTED. 2.1 HOWEVER THE LD. SR.DR WANTED TIME TO ASCERTAIN THE FACTS. ACCORDINGLY THE APPEAL WAS ADJOURNED ON THE ORAL REQUEST OF THE DR. 3. THE PARTIES WERE HEARD ON THE NEXT DATE. 4. THE RELEVANT FACTS OF THE CASE ARE THAT THE ASSE SSEE WHO WAS PROPERTY DEALER STATED TO BE DERIVING INCOME FR OM COMMISSION ETC. WAS REQUIRED TO EXPLAIN THE DEPOSIT OF RS. 8 LACS IN HIS BANK ACCOUNT MAINTAINED WITH THE PUNJAB NATIONAL BANK. ITA 107/CHD/2020 A.Y. 2010-11 PAGE 3 OF 5 4.1 A PERUSAL OF THE RECORD SHOWS THAT THE ASSES SEE IS FOUND TO HAVE SUBMITTED THAT THE SAID AMOUNT CONSTI TUTED RS. 8 LACS FROM ONE OF HIS CLIENT NAMED AS SHRI PUPIND ER PAL SINGH. 4.2 ON A READING FROM THE ORDER IT IS SEEN THAT IT HAD BEEN STATED THAT MR. PUPINDER PAL SIGH S/O S. IQBAL SINGH R/O VILLAGE KULIANWAL JAMALPUR LUDHIANA ENTERED INTO A GREEMENT FOR PURCHASE OF ONE HOUSE SITUATED AT HOUSE NO. B-1 -1106 AT VRINDAVAN ROAD CIVIL LINES LUDHIANA FROM MR. SATIS H KUMAR S/O CHAMAN LAL R/O B-1-1106 VRINDAVAN ROAD CIVIL L INES LUDHIANA. THE BUYER OF THE PROPERTY MR. PUPINDER P AL SINGH PAID A SUM OF RS. 8 00 000/- TO THE ASSESSEE AS AN ADVANCE MONEY FOR THE SAID DEAL VIDE AGREEMENT DATED 04.07. 2019. 4.3 THE SAID DEAL IT IS SEEN IT WAS ARGUED DID NOT FRUCTIFY. IT HAS BEEN STATED AS PER RECORD THAT THE DEAL GOT CANCELLED ON 15.07.2009 AND CANCELLATION AGREEMENT EXECUTED EVID ENCING THIS FACT ON THE BACK SIDE OF AGREEMENT DEED WAS RE LIED UPON BEFORE THE AO. 4.4 THE FACTS REFERRED TO ARE AS ARGUED BEFORE TH E LD. CIT(A). IT IS SEEN THAT IT HAS BEEN URGED THAT THE SELLER O F PROPERTY MR. SATISH KUMAR HAS REFUNDED THE ENTIRE AMOUNT OF RS . 8 00 000/- TO THE ASSESSEE [AS AN INTERMEDIARY]. THE BUYER OF THE PROPERTY S. PUPINDER PAL SINGH IT HAS BEEN STATED INSTRUCT ED THE ITA 107/CHD/2020 A.Y. 2010-11 PAGE 4 OF 5 ASSESSEE TO KEEP THE MONEY WITH HIM FOR ANOTHER PRO PERTY DEAL IN THE SAME AREA. THE ASSESSEE DEPOSITED THE AMOUNT IN HIS SAVING BANK ACCOUNT. 4.5 IT IS SEEN FROM THE RECORD AS ARGUED BEFORE T HE LD. CIT(A) SHRI PUPINDER PAL SINGH IS AN AGRICULTURIST AND OWNED 287 KANAL [APPROX 34.5 ACRE] OF AGRICULTURE LAND AT VILLAGE KULAINWAL DISTRICT LUDHIANA AND IN AMRITSAR DISTT A PPENDIX II]. HIS OTHER FAMILY MEMBERS ALSO OWN MORE THAN 30 ACRES OF AGRICULTURE LAND. HIS J FORMS FOR SALE PROCEEDS OF AGRICULTURE CROP JUST PRECEEDING A FEW DAYS OF MAKING ADVANCE F OR DEAL FOR A SUM OF RS.1273414/-ARE ALSO BEING PLACED ON RECOR D [APPENDIX III]. COPY OF THE BANK A/C OF THE ASSESSE E HAS BEEN PLACED ON RECORD AS PER APPENDIX IV BEFORE THE TAX AUTHORITIES. 4.6 IN THE SAID BACKGROUND AFFIDAVIT OF MR. PUPIND ER PAL SINGH TO CONFIRM THE FACTS ABOUT AFORESAID TRANSACTION BECAME CRUCIAL. IT HAD BEEN URGED THAT MR. PUPINDER IS AWA Y FROM LUDHIANA FOR THE TIME BEING. THE RECORD SHOWS THAT THE LD. COMMISSIONER GAVE TIME TO THE ASSESSEE TO FILE THE AFORESAID AFFIDAVIT OF SHRI PUPINDER PAL SINGH. ON THE DATES MENTIONED IN THE IMPUGNED ORDER THE SAID AFFIDAVIT IT IS SE EN WAS NOT FILED. 5. IN THE SAID BACKGROUND THE LD. AR HAS CANVASSE D THAT SHRI PUPINDER PAL SINGH REMAINED OUT OF STATION AND THE ITA 107/CHD/2020 A.Y. 2010-11 PAGE 5 OF 5 AFFIDAVIT IS AVAILABLE. IN THE CIRCUMSTANCES IT W AS HIS LIMITED REQUEST THAT THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE CIT(A) FOR A DECISION ON MERITS. 6. CONSIDERING THE FACTS THE LD. SR.DR HAD NO OBJE CTION TO THE SAID PRAYER. 7. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. IN THE FACTS AS SET OUT HEREIN ABOVE IN THE IMPUGNED ORDER AND CONSIDERING THE PRAYER OF THE PA RTIES BEFORE THE BENCH IT IS DEEMED APPROPRIATE TO REMAN D THE ISSUE BACK TO THE FILE OF THE CIT(A) TO TAKE INTO CONSIDE RATION THE AFFIDAVIT OF SHRI PUPINDER PAL SINGH AND THEREAFTER PASS AN ORDER IN ACCORDANCE WITH LAW. SAID ORDER WAS PRONOU NCED AT THE TIME OF VIRTUAL HEARING ITSELF IN THE PRESENCE OF THE PARTIES VIA WEBEX. 8. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 23 RD MARCH 2021. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. / DR ITAT CHANDIGARH 6. / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR