Balwinder Kaur, Jalandhar v. The Income Tax Officer, Ward III(1), Jalandhar

ITA 423/ASR/2017 | 2006-2007
Pronouncement Date: 28-11-2019 | Result: Allowed

Appeal Details

RSA Number 42320914 RSA 2017
Assessee PAN ABDPK1857F
Bench Amritsar
Appeal Number ITA 423/ASR/2017
Duration Of Justice 2 year(s) 5 month(s)
Appellant Balwinder Kaur, Jalandhar
Respondent The Income Tax Officer, Ward III(1), Jalandhar
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 28-11-2019
Date Of Final Hearing 27-11-2019
Next Hearing Date 27-11-2019
Last Hearing Date 02-04-2018
First Hearing Date 06-05-2019
Assessment Year 2006-2007
Appeal Filed On 27-06-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DB BEN CH AMRITSAR BEFORE SHRI N.K. CHOUDHRY JM & DR. A.L.SAINI AM ./ITA NO.423/ASR/2017 ( / ASSESSMENT YEAR: 2006-07) BALWINDER KAUR 38 CIVIL LINES JALANDHAR CITY PUNJAB. VS. ITO WARD-III(1) JALANDHAR PUNJAB. ./ ./PAN/GIR NO.: ABDPK 1857 F (APPELLANT) .. (RESPONDENT) APPELLANT BY : SH. R.K. BAJAJ ADV. RESPONDENT BY : SH. CHARAN DAS DR. / DATE OF HEARING : 28/11/2019 /DATE OF PRONOUNCEMENT : 28/11/2019 8 2/ / O R D E R PER DR. A.L. SAINI : THE CAPTIONED APPEAL FILED BY THE ASSESSEE PER TAINING TO ASSESSMENT YEAR 2006-07 IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEALS)-2 JALANDHAR IN APPEAL NO. 74/16-17/CIT(A )/JAL. WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 144 OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT) DATED 04.03.2014. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPEA L IS THAT LD. CIT(A) HAS WRONGLY IGNORED THE VALUATION REPORT SO SUBMITTED B Y THE APPELLANT DURING THE APPELLATE PROCEEDINGS WHICH IS MOST UNJUSTIFIED AND UNREASONABLE AND UNCALLED FOR. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT LD. CIT(A) HAS REJECTED THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE OBSERVING THE FOLLOWING: ITA NO.423/ASR/2017 ASSESSMENT YEAR: 2006-07 BALWINDER KAUR P PP PA AA AG GG GE EE E | || | 2 22 2 4.8 HAVING CONSIDERED THE MATERIAL AVAILABLE ON RE CORD I FIND THAT OBJECTIONS RAISED BY THE ASSESSING OFFICER WITH REGARD TO THE ADMISSION OF ADDITIONAL EVIDENCE UNDER RULE 46A OF THE IT RULES ARE VALID. THE APPELLANT THOUGH TH E ISSUE HAS BEEN SET ASIDE BY THE HONBLE ITAT DOES NOT GET AN AUTOMATIC RIGHT TO FI LE ADDITIONAL EVIDENCE WITHOUT HAVING PROVED THE CIRCUMSTANCES WHICH PREVENTED HIM FROM F ILING THE SAME EARLIER. THEREFORE I UPHOLD THE OBJECTIONS RAISED BY THE ASSESSING OFFIC ER THAT ADDITIONAL EVIDENCE FILED BY THE APPELLANT DESERVES TO BE REJECTED. 4. WE NOTE THAT THE ASSESSEE HAS SUBMITTED BEFORE U S THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE NOT TO SUBMIT THE ADD ITIONAL EVIDENCES BEFORE THE ASSESSING OFFICER THEREFORE HE SUBMITTED ADDITIONA L EVIDENCES BEFORE THE LD. CIT(A) WHICH OUGHT TO BE ADMITTED BY LD. CIT(A). THE LD. C OUNSEL FOR THE ASSESSEE STATED BEFORE THE BENCH THAT THE ASSESSEE NOW IS READY TO SUBMIT THE CIRCUMSTANCES AND FACTS WHICH PREVENTED HIM FROM FILING THE EVIDENCES BEFOR E THE ASSESSING OFFICER AND WILL JUSTIFY THAT ADDITIONAL EVIDENCES SHOULD BE ADMITT ED. THEREFORE AN ANOTHER OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEA D HIS CASE BEFORE THE LD. CIT(A). WE NOTE THAT LD. CIT(A) HAS REJECTED THE ADDITIONAL EVIDENCES SUBMITTED BY THE ASSESSEE HOLDING THAT THE ASSESSEE DOES NOT GET ANY AUTOMATIC RIGHT TO FILE ADDITIONAL EVIDENCES WITHOUT HAVING PROVED THE CIRCUMSTANCES W HICH PREVENTED HIM FROM FILING THESE ADDITIONAL EVIDENCES BEFORE THE ASSESSING OFF ICER. KEEPING IN MIND THE PRINCIPLE OF NATURAL JUSTICE WE NOTE THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PROVE THE CIRCUMSTANCES AND FACTS WHICH PREVENTED ASSESSEE FROM FILING THESE ADDITIONAL EVIDENCES BEFORE THE ASSESSING OFF ICER. WE ALSO DIRECT THE LD. CIT(A) TO ADMIT THE ADDITIONAL EVIDENCES IN ACCORDANCE WIT H LAW. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE COURT ON 28.11.2019 SD/- SD/- ( N.K. CHOUDHRY ) (A.L.SAINI) ' / JUDICIAL MEMBER / ACCOUNTANT MEMBER AMRITSAR AMRITSAR * / DATE: 28/11/2019 ( BCG PS ) ITA NO.423/ASR/2017 ASSESSMENT YEAR: 2006-07 BALWINDER KAUR P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. BALWINDER KAUR 38 CIVIL LINES JALANDHAR CITY PUNJAB. 2. ITO WARD-III(1) JALANDHAR PUNJAB. 3. C.I.T(A)-2 JALANDHAR. 4. C.I.T.- CONCERNED. 5. THE SR. DR I.T.A.T. AMRITSAR. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT AMRIT SAR BENCH