Shri Harish Kumar Nagpal Chandigarh v. The Income Tax Officer Chandigarh

In The Income Tax Appellate Tribunal Chandigarh Benches Smc Chandigarh Before Ms Diva Singh Judicial Member Ita No 1400 Chd 2016 Assessment Ye Ar 2009 10 Shri Harish Kumar Nagpal Vs The Ito Prop M S Chandigarh Poultry Products Ward 5 4 Vill Mauli Jagran Po Mani Majra Chandigarh Chandigarh Pan No Aaipn 2979 D Appellant Respondent Appellant By Shri Tej Mohan Singh Respondent By Smt Chander Kanta Sr Dr Date Of Hearing 10 10 2017 Date Of Pronouncement 13 12 2017 Order The Present Appeal Has Been Filed By The Assessee Assa Iling The Correctness Of The Order Dated 29 09 2016 Of Ld Cit App Eals Gurgaon Pertaining To 2009 10 Assessment Year On Various Grounds 2 However At The Time Of Hearing Ld Ar Submitted That T He Jurisdiction Issue Addressed In Ground No 1 Is Not Being Pressed Gr Ound No 3 Is Residuary Ground Accordingly Arguments Would Be Advan Ced Only In Respect Of Ground No 2 Which Reads As Under 2 Without Prejudice To The Above The Ld Commissione R Of Income Tax Appeals Has Further Erred In Upholding The Addition Of Rs 7 39 158 Ma De By Applying The Provisions Of Section 40 A Ia Without Appreciation Of The Correct Legal Position And As Such The Addition Upheld Is Illegal Arbitrary And Unjustified 3 The Issue Addressed In The Present Proceedings It Wa S Submitted That Qua The Same Assessee Would Want To Invite Attention To The Application For Admission Of Additional Evidence Filed On 25 03 2017 It Was His Submission That The Additional Evidence Consists Of Certificate Of Accou Ntant Under 1 St Proviso To Sub Section 1 Of Section 201 Of Income Tax Ac T 1961 For Certifying The Furnishing Of Return Of Income Payment Of Tax Etc By T He Payee Accordingly It Was His Submission That Once The Said Cer Tificate Is Considered The Requirements For The Assessee To Deduct Tds Can B E Said To Be Complied With In These Circumstances It Was His Prayer That The Evidence Could Not Be Placed Before The Tax Authorities For Want Of Time And Pro Per Representation Ita 1400 Chd 2016 A Y 2009 10 Page 2 Of 2 Accordingly The Evidences May Be Admitted And The Matt Er May Be Remanded For Decision Denovo In Support Of The Said Prayer Relianc E Was Placed Upon Order Dated 18 05 2016 Of Itat In The Case Of M S Prest Ige International Vs Addl Cit Ita 397 2016 And Order Dated 21 04 2017 In The Case Of M S N L Engineers Pvt Ltd Vs Acit In Ita 347 Chd 2017 4 The Ld Sr Dr Considering The Material Available On The Re Cord And The Application Under Rule 29 Alongwith The Decisions Of The Ita T In Support Of The Prayer For Remand Stated That He Has No Objection If The Evidence Is Admitted And The Matter Is Remanded To The Ao 5 I Have Heard The Submissions And Perused The Mater Ial Available On Record And In The Light Of The Submissions Of The Parties Before The Bench Impugned Order Is Set Aside And The Issues Are Remanded Back To The File Of The Ao With The Direction To Pass A Speaking Order In Ac Cordance With Law Considering The Evidences Relied Upon Needless To Say Th At Assessee Shall Also Be Provided Reasonable Opportunity Of Being Heard 6 In The Result The Appeal Of The Assessee Is Allowed For Statistical Purposes Order Pronounced In The Open Court On 13 12 2017 Sd Diva Singh Judicial Member Poonam Copy To 1 The Appellant 2 The Respondent 3 The Cit 4 The Cit A 5 The Dr Asstt Registrar Itat Chandigarh