ITO, Gwalior v. Smt. Savitri Singh, Datia

ITA 409/AGR/2009 | 2006-2007
Pronouncement Date: 15-07-2011 | Result: Allowed

Appeal Details

RSA Number 40920314 RSA 2009
Assessee PAN AGFPG7681G
Bench Agra
Appeal Number ITA 409/AGR/2009
Duration Of Justice 1 year(s) 9 month(s) 21 day(s)
Appellant ITO, Gwalior
Respondent Smt. Savitri Singh, Datia
Appeal Type Income Tax Appeal
Pronouncement Date 15-07-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 15-07-2011
Date Of Final Hearing 11-07-2011
Next Hearing Date 11-07-2011
Assessment Year 2006-2007
Appeal Filed On 24-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI P.K. BANSAL ACCOUNTANT MEMBER AND SHRI H.S. SIDHU JUDICIAL MEMBER ITA NO.409/AGR/2009 ASST. YEAR: 2006-07 INCOME TAX OFFICER VS. SMT. SAVITRI SINGH WARD-1(2) GWALIOR. PROP. M/S. SHIVAM FILLING STATION CIVIL LINES DATIA (M.P.) (PAN : AGFPG 7681 G) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR JR. D.R. RESPONDENT BY : NONE ORDER PER H.S. SIDHU J.M. : THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST TH E IMPUGNED ORDER DATED 29.06.2009 PASSED BY THE LD. CIT(A) GWALIOR ON THE FOLLOWING GROUNDS OF APPEAL :- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS ERRED IN LAW AND FACTS BOTH IN DELETING THE ADD ITION OF ` 9 86 590/- ON ACCOUNT OF UNEXPLAINED CASH CREDIT U/S. 68. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E THE LD. CIT(A) HAS ERRED IN LAW AND FACTS BOTH IN DELETING THE ADD ITION OF ` 40 000/- ON ACCOUNT OF INTEREST PAID OUT OF RENTAL INCOME. 2 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E THE LD. CIT(A) HAS ERRED IN LAW AND FACTS BOTH IN DELETING THE ADD ITION OF ` 20 000/- ON ACCOUNT OF DISALLOWANCE OF SALARY EXPENSES. 4. THE APPELLANT CRAVES LEAVE TO ADDITION/ALTER THE GROUNDS OF APPEALS. 2. THE DEPARTMENT HAS FILED THE PRESENT APPEAL ON 2 4.09.2009 WHICH CAME UP FOR HEARING BEFORE THE BENCH ON 22.02.2011 AND ON THE WRITTEN REQUEST OF THE ASSESSEE THE CASE WAS ADJOURNED TO 22.03.2011. ON 22.03.2011 AGAIN ON THE REQUEST OF THE ASSESSEES COUNSEL THE CASE WAS ADJ OURNED FOR 23.05.2011. ON 23.05.2011 NEITHER THE ASSESSEE NOR THE LD. AUTHOR ISED REPRESENTATIVE APPEARED INSPITE OF THE FACT THAT THE CASE WAS ADJOURNED FOR 23.05.2011 ON THE REQUEST OF THE ASSESSEE. THE BENCH ADJOURNED THE CASE FOR 11.07.2 011 AND ISSUED NOTICE TO THE ASSESSEE THROUGH THE LD. DEPARTMENTAL REPRESENTATIV E. IN COMPLIANCE OF THE SAME THE DEPARTMENT INFORMED IN WRITING VIDE APPLICATION DATED 11.07.2011 TO THIS BENCH REGARDING SERVICE OF NOTICE UPON THE ASSESSEE FOR 11.07.2011. INSPITE OF SERVICE THROUGH LD. DEPARTMENTAL REPRESENTATIVE NE ITHER THE ASSESSEE NOR THE LD. AUTHORISED REPRESENTATIVE APPEARED NOR FILED ANY AP PLICATION FOR ADJOURNMENT. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERES TED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE WE ARE DECIDING THE ISSUE IN D ISPUTE EX-PARTE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3 3. AT THE TIME OF HEARING THE LD. DEPARTMENTAL REP RESENTATIVE STATED THAT THE LD. FIRST APPELLATE AUTHORITY HAS WRONGLY DELETED T HE ADDITION MADE BY THE ASSESSING OFFICER WHICH IS CONTRARY TO THE LAW AND FACTS ON THE FILE. THEREFORE THE IMPUGNED ORDER DESERVES TO BE CANCELLED AND THE ORD ER OF THE ASSESSING OFFICER MAY BE UPHELD BY ACCEPTING THE APPEAL FILED BY THE DEPARTMENT. 4. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AND PERUSED THE RELEVANT RECORDS AVAILABLE WITH US AND WE ARE OF TH E CONSIDERED OPINION THAT THE LD. FIRST APPELLATE AUTHORITY HAS DELETED THE ADDITION OF ` 9 86 590/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF UNEXPLAINED CASH CR EDIT UNDER SECTION 68 OF THE INCOME TAX ACT 1961 CONTRARY TO THE EVIDENCES FILE D BY THE ASSESSEE BEFORE THE ASSESSING OFFICER. THE LD. FIRST APPELLATE AUTHORI TY HAS APPRECIATED THE EVIDENCES FILED BY THE ASSESSEE ALONG WITH WRITTEN SUBMISSION OF THE ASSESSEE ON ACCOUNT OF ADDITION OF ` 1 63 090/- ON ACCOUNT OF WITHDRAWAL FROM ICICI BANK ` 6 51 000/- ON ACCOUNT OF DEPOSIT IN BOOKS OF SHIVAM FILLING ST ATION AND ` 1 23 500/- ON ACCOUNT OF CREDITS IN DIFFERENT NAMES. AFTER GOING THROUGH THE ASSESSMENT ORDER WE FIND THAT MOST OF THE EVIDENCES THE ASSESSEE HA S NOT FILED BEFORE THE ASSESSING OFFICER LIKE CASH FLOW CHART BANK STATEMENT AND DO CUMENTARY EVIDENCES SUPPORTING AGRICULTURAL INCOME ETC. THE ASSESSEE WAS ALSO NOT PRESENT BEFORE US TO EXPLAIN ABOUT THE EVIDENCES REFERRED BY THE LD. FIRST APPEL LATE AUTHORITY. THEREFORE WE 4 ARE UNABLE TO ACCEPT THE IMPUGNED ORDER IN WHICH TH E LD. FIRST APPELLATE AUTHORITY HAS DELETED THE ADDITION AMOUNTING TO ` 9 86 590/- ` 40 000/- AND ` 20 000/- WHICH IS IN DISPUTE IN THE PRESENT APPEAL. 5. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES O F THE PRESENT CASE ESPECIALLY THE ABSENCE OF THE ASSESSEE INSPITE OF V ALID SERVICE UPON HER THROUGH THE LD. DEPARTMENTAL REPRESENTATIVE WE ARE OF THE CONS IDERED OPINION THAT THE ISSUE IN DISPUTE DESERVES TO BE SET ASIDE TO THE LD. FIRST A PPELLATE AUTHORITY TO DECIDE THE SAME AFRESH UNDER THE LAW AFTER HEARING THE PARTIES . THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE AND MAKE HER APPEARANCE IN PERSON OR THR OUGH LD. AUTHORISED REPRESENTATIVE BEFORE THE LD. FIRST APPELLATE AUTHO RITY IN DECIDING THE MATTER IN DISPUTE. 6. IN THE RESULT APPEAL FILED BY THE REVENUE IS AL LOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 15.07.2 011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 15 TH JULY 2011 PBN/* 5 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR ITAT AGRA BENCH AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL AGRA TRUE COPY