Shri Ramesh Lalbeg Sharma,, Bharuch v. The Income Tax Officer, Ward-5,, Bharuch

ITA 1169/AHD/2014 | 2007-2008
Pronouncement Date: 27-11-2019 | Result: Allowed

Appeal Details

RSA Number 116925614 RSA 2014
Assessee PAN AKMPS1882N
Bench Surat
Appeal Number ITA 1169/AHD/2014
Duration Of Justice 5 year(s) 7 month(s) 5 day(s)
Appellant Shri Ramesh Lalbeg Sharma,, Bharuch
Respondent The Income Tax Officer, Ward-5,, Bharuch
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 27-11-2019
Date Of Final Hearing 08-06-2017
Next Hearing Date 08-06-2017
First Hearing Date 08-06-2017
Assessment Year 2007-2008
Appeal Filed On 21-04-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH SURAT BEFORE SHRI AMARJIT SINGH JM & SHRI O.P. MEENA AM ITA NO. 1169 / AHD / 201 4 ( ASSESSMENT YEAR 20 07 - 08 ) SHRI RAMESH LALBEG SHARMA 48 AA PLOT RAVI PUJAN ZADESHWAR BHARUCH . VS. ITO WARD 5 BHARUC H. PAN/GIR NO. AKMPS1882N APPELLANT ) .. RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI MAYANK PANDEY ( SR. D R) DATE OF HEARING 04 / 10 / 201 9 DATE OF PRONOUNCEMENT 27 / 11 / 201 9 O R D E R PER AMARJIT SINGH (J .M) : THE ASSESSEE HAS FIL ED THE PRESENT APPEAL AGAINST THE ORDER DATED 03 .0 2 .201 4 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - VI BARODA [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO THE A.Y.20 07 - 08 . 2 . THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: - 1. THE CIT(A) ER RED IN CONFIRMING THE ADDITION OF RS.13 50 500/ - BEING THE DEPOSITS IN ASSESSEES BANK ACCOUNT. 2. THE CIT(A) GROSSLY ERRED IN NOT ADMITTING THE EVIDENCE PRODUCED DURING THE APPELLATE PROCEEDINGS AND PROCEEDING WITHOUT TAKING INTO CONSIDERATION THIS EVIDENCE WHICH WERE IMPORTANT FOR THE PURPOSE OF REACHING A JUDICIOUS CONCLUSION IN THE FACTS AND CIRCUMSTANCES OF THE CASE . 3. THE CIT(A) OUGHT TO HAVE DELETED THE TOTAL AMOUNT OF CASH CREDIT ADDITION OF RS.13 50 000/ - . THE APPELLANT RESERVES ITS RIGHT TO ADD AMEND ALTER OR MODIFY ANY OF THE GROUNDS STATED HEREINABOVE EITHER BEFORE OR AT THE TIME OF HEARING. 3 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. WE NOTICED THAT THE ASSESSEE HAS ADDUCED THE ADDITION AL EVIDENCE BEFORE THE CIT(A) WHICH WAS NOT ALLOWED. THE CONTENTION OF THE ASSESSEE IN THE PRESENT APPEAL IS THAT ASSESSEE SHOULD BE ALLOWED TO ADDUCE THE ADDITIONAL EVIDENCE IN THE INTEREST OF JUSTICE. ON APPRAISAL OF THE ABOVE ORDER WE ITA NO1169 / AHD /201 4 A.Y.2007 - 08 2 NOTICED THAT THE CIT(A) HAS DID NOT ALLOW THE ADDITIONAL EVIDENCE GIVEN IN SUPPORT OF THE CLAIM OF THE ASSESSEE. HOWEVER NO SATISFACTORY REASON HAS BEEN GIVEN . IT IS NOT A GOOD REASON TO DECLINE THE CLAIM OF THE ASSESSEE TO THE FACT THAT THE ASSESSEE SHOULD ADDUCE THE EVI DENCE BEFORE THE AO AND ADDUCING THE EVIDENCE BEFORE THE CIT(A) IS CONTRARY TO THE LAW . CIT(A) HAS CO - TERMINUS POWER TO CONSIDER THE CLAIM OF THE ASSESSEE WHILE THE MATTER WAS PENDING BEFORE HIM . THE ADDITIONAL EVIDENCE ADDUCIBLE BY THE ASSESSEE HAS CERTAI NLY BEARING ON MERITS O F THE CASE THEREFORE WE ADMIT THE ADDITIONAL EVIDENCE AND WE SET ASIDE THE FINDING OF THE CIT(A) ON THIS ISSUE AND RESTORE THE ISSUE BEFORE THE CIT(A) TO DECIDE THE MATTER OF CONTROVERSY AFRESH IN THE LIGHT OF EVIDENCE ADDUCIBLE BY ASSESSEE. NEEDLESS TO SAY THAT AN OPPORTUNITY OF BEING HEARD IS LIABLE TO BE GIVEN TO THE ASSESSEE IN ACCORDANCE WITH LAW. ACCORDINGLY THIS ISSUE IS DECIDED IN FAVOUR OF THE ASSESSEE AGAINST THE REVENUE. 4 . IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS HEREBY ORDERED TO BE ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONO UN CE D IN THE OPEN COURT ON THIS 27 /11 /2019 SD/ - SD/ - ( O. P. MEENA ) (AMARJIT SIN GH ) ACCOUNTANT MEMBER JUDICIAL MEMBER / SURAT DATED : 27/ 1 1 / 2019 / VIJAY PAL SINGH SR.PS COPY OF ORDER SENT TO - ASSESSEE/ AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTA NT REGISTRAR SURAT