Addl. CIT, Aligarh v. Jamia Urdu, Aligarh

ITA 84/AGR/2008 | 2003-2004
Pronouncement Date: 18-11-2011 | Result: Allowed

Appeal Details

RSA Number 8420314 RSA 2008
Assessee PAN AAATJ5521B
Bench Agra
Appeal Number ITA 84/AGR/2008
Duration Of Justice 3 year(s) 8 month(s) 21 day(s)
Appellant Addl. CIT, Aligarh
Respondent Jamia Urdu, Aligarh
Appeal Type Income Tax Appeal
Pronouncement Date 18-11-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 18-11-2011
Date Of Final Hearing 18-11-2011
Next Hearing Date 18-11-2011
Assessment Year 2003-2004
Appeal Filed On 27-02-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI B.P. JAIN ACCOUNTANT MEMBER ITA NO. 94/AGRA/2008 ASSTT. YEAR : 2003-04 JAMIA URDU MEDICAL ROAD VS. ADDL. C.I.T. RAN GE-1 DODHPUR ALIGARH. ALIGARH. (PAN : AAATJ 5521 B). ITA NO. 84/AGRA/2008 ASSTT. YEAR : 2003-04 ADDL. C.I.T. RANGE-1 VS. JAMIA URDU MEDICAL R OAD ALIGARH. DODHPUR ALIGARH. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI P.K. SEHGAL ADVOCATE FOR REVENUE : SHRI A.K. SHARMA JR. D.R. DATE OF HEARING : 18.11.2011 DATE OF PRONOUNCEMENT : 18.11.2011 ORDER PER BENCH: THE ASSESSEE AND THE REVENUE HAVE FILED THE PRESEN T CROSS APPEALS AGAINST THE IMPUGNED ORDER DATED 30.11.2007 PASSED BY THE LEARN ED CIT(A) GHAZIABAD ON THE FOLLOWING GROUNDS : GROUNDS IN ASSESSEES APPEAL : 1.A). BECAUSE THE VARIOUS OBSERVATIONS MADE BY THE LEARNED CIT(A) GHAZIABAD WHILE DECIDING THE APPELLANTS APPEAL ARE COMPLETEL Y AGAINST THE FACTS OF THE CASE MATERIAL PLACED ON RECORDS AND EVEN PAST ESTABLISHE D HISTORY. B). BECAUSE THE VARIOUS ADDITIONS/DISALLOWANCES HAV E BEEN SUSTAINED BY THE LEARNED CIT(A) GHAZIABAD ON ACCOUNT OF MISAPPRECIA TION OF THE FACTS OF THE CASE SUBMISSIONS MADE AND MATERIAL/EVIDENCES PLACED ON R ECORDS AND THUS ARE UNSUSTAINABLE. C). BECAUSE THE VARIOUS ADDITIONS/DISALLOWANCES BEI NG SUSTAINED BY THE LEARNED CIT(A) GHAZIABAD SOLELY ON GUESS WORK HIS WRONGLY DRAWN UNILATERAL INFERENCES AND FOR THEORETICAL CONSIDERATION THEREFORE THESE B E KINDLY DELETED. 2 2. BECAUSE THE LEARNED CIT(A) GHAZIABAD HAS ERRED BOTH IN LAW AND ON FACTS IN SUSTAINING ADDITION OF RS.57 900/- MADE BY THE LEARNED AO BY ESTIMATING THE INCOME FROM LETTING OF PREMISES FOR MARRIAGE/CE REMONY ETC. BY COMPLETE DISREGARD TO THE FACTS OF THE CASE. THE SAME DESERV ES TO BE DELETED. 3. BECAUSE THE LEARNED CIT(A) GHAZIABAD HAS ERRED BOTH IN LAW AND ON FACTS IN SUSTAINING THE DISALLOWANCE OF RS.61 950/- AND GIVI NG DIRECTION FOR REMAINING DISALLOWANCE OF RS.21600/- OUT OF TOTAL DISALLOWANC E OF RS.83550 FOR WANT OF VOUCHES AND SUPPORTING EVIDENCE WHICH IN THE LIGHT OF THE FACTS AND EVIDENCES DESERVES TO BE DELETED. 4. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS BEEN ARBITRARY AND UNJUST IN UPHOLDING THE DISALLOWANCE OF RS. 1 41 600 MADE BY THE AO BY BRUSHING ASIDE THE VITAL FACTS EVIDENCES ON RECORDS AND PAST ESTABLIS HED HISTORY WITH REGARD THERETO. THE SAME DESERVES TO BE DELETED. 5. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS ERRED BOTH IN LAW AND ON FACTS IN SUSTAINING THE DISALLOWANCE OF RS. 10 000 TOWARDS P URCHASE OF SOFA SET CLAIMED AS REVENUE EXPENDITURE BY DISREGARD TO NATURE OF SUCH EXPENSE. THE SAME DESERVES TO BE DELETED. 6. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS BEEN ARBITRARY AND UNJUST IN SUSTAINING THE ADDITION OF RS.2 87 620 AND GIVING D IRECTION WITH REGARD TO THE BALANCE DISALLOWANCE OF RS.69 000 OUT OF DISALLOWAN CE OF RS.3 56 620 TOWARDS ALLEGED UNVOUCHED EXPENSES BY DISREGARD TO THE REL EVANT FACTS AND EVIDENCES. THE SAME BE KINDLY DELETED. 7. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS ERRED BOTH IN LAW AND ON FACTS IN SUSTAINING ADDITION OF RS.6 745 UNDER THE HEAD 'DO CORRECTION A/C BY BRUSHING ASIDE THE RELEVANT FACTS AND EVIDENCES. SUCH ADDITI ON BE KINDLY DELETED. 8. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS BEEN ARBITRARY AND UNJUST IN SUSTAINING THE ADDITION OF RS.41 966 WITH REGARD TO TELEPHONE/MOBILE BILLS IN THE PERSONAL NAME OF EMPLOYEE THOUGH THESE WERE INCURR ED SOLELY FOR PURPOSE OF RUNNING THE EDUCATIONAL INSTITUTION. 9. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS BEEN ARBITRARY AND UNJUST IN SUSTAINING THE ADDITION OF RS.2 13 512 AND GIVING D IRECTION FOR THE REMAINING ADDITION OF RS.69 000 UNDER THE HEAD 'LEGAL & PROFE SSIONAL CHARGES' BY BRUSHING ASIDE THE RELEVANT FACTS AND EVIDENCES WH ICH DESERVES TO BE DELETED. 10. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS ERRE D BOTH IN LAW AND ON FACTS IN UPHOLDING THE DISALLOWANCE OF RS.55 274 OUT OF MISC . EXPENSES THOUGH THESE WERE INCURRED SOLELY FOR THE PURPOSE OF RUNNING THE EDUC ATIONAL INSTITUTION. 11. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS FUR THER ERRED BOTH IN LAW AND ON FACTS IN MAKING DISALLOWANCE OF RS.87 953 U/S 40A(3 ) OF I.T.ACT 1961 BY BRUSHING ASIDE THE RELEVANT FACTS AND EVIDENCES WIT H REGARD THERETO. 12. BECAUSE THE LEARNED CIT (A) GHAZIABAD HAS ERRE D IN LAW AND ON FACTS IN SUSTAINING THE CHARGE OF INTEREST LEVIED BY THE LEA RNED AO BY MISAPPLYING THE PROVISIONS OF SS. 234A 234B AND 234C OF I. T .ACT 1961. THE CHARGE OF SUCH 3 PENAL INTEREST IS TOTALLY UNWARRANTED. LIKEWISE THE LEARNED CIT (A) GHAZIABAD HAS FURTHER ERRED IN SUSTAINING THE PENAL TY PROCEEDINGS U/S 271(1) (C) OF I.T.ACT 1961. 13. THAT THE APPELLATE ORDER DATED 30 TH NOVEMBER 2007 PASSED BY THE LEARNED CIT(APPEALS) GHAZIABAD IS AGAINST THE LAW AND FACTS OF THE APPEL LANTS CASE. GROUNDS IN REVENUES APPEAL : .1. THE ID. CIT(A) HAS ERRED IN LAW AND ON FACTS I N DELETING THE ADDITION OF RS.2 50 62 495/- MADE BY THE ASSESSING OFFICER TREA TING THE SAME AS DEEMED PROFIT ON ACCOUNT OF CESSATION OF LIABILITY COVERED UNDER EXP LANATION I TO SECTION 41 (I) OF THE INCOME TAX ACT 1961 SINCE THE ASSESSEE HAD BEEN SHO WING THE DIFFERENCE OF RS.2 50 62 495/- BETWEEN THE ASSETS AND KNOWN LIABI LITIES AS LIABILITY IN THE BALANCE SHEET AS ON 3 I -03-2002 AND ONWARDS AND HAD TRANSFERRED THESE UNIDENTIFIABLE LIABILITIES TO THE CAPITAL FOR THE FIRST TIME IN THIS YEAR. THEREFORE THE CONCLUSION OF THE LD. CIT(A) THAT IT WAS A BALANCING FIGURE AND THE ASSESSEE HAS MADE TE CHNICAL ADJUSTMENT TO TRANSFER THE SUM OF RS.2 50 62 495/- TO THE CAPITAL ACCOUNT IS N OT CORRECT. THE AO HAS RIGHTLY TREATED IT AS CESSATION OF LIABILITY TO THIS EXTENT AND ASS ESSED AS DEEMED PROFIT UNDER THE PROVISIONS OF SECTION 41 (1 )(A) OF THE INCOME TAX ACT 1961. 2. THE LD. CIT(APPEALS) HAS ERRED IN LAW AND ON FAC TS IN DELETING THE ADDITION OF RS.9 45 927/MADE BY THE ASSESSING OFFICER U/S 43-B OF THE INCOME TAX ACT 1961 BECAUSE THE ASSESSEE IS FOUND TO HAVE PAID THIS LIABILITY O F RS.9 45 927/- ON 31-07-2004. SINCE THE ASSESSEE HAS FAILED TO DISCHARGE LIABILITY TO THIS EXTENT WITHIN THE STATUTORY TIME LIMIT(I.E. BY 31-10-2003 STATUTORY PERIOD FOR FILING THE RETUR N UNDER SECTION 139(1 THE AO HAS RIGHTLY DISALLOWED THE SAME U/S 43-B OF THE INCOME TAX ACT 1961. 3. THE ORDER OF THE LD .CIT(APPEALS) BEING ERRONEOU S IN LAW AND ON FACTS MAY THEREFORE BE SET ASIDE AND THAT THE ASSESSING OFFI CER IS RESTORED. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE IS AN EDUCATIONAL INSTITUTION AND HAS BEEN GRANTED REGISTRATION U/S. 12AA W.E.F. 01.04.2004 BY THE LD. CIT ALIGARH VIDE ORDER DATED 25.09.2007 AND THEREAFTER THIS BENCH H AS ALSO GRANTED REGISTRATION W.E.F. 06.08.1983 VIDE ORDER DATED 18.12.2008 PASSED IN ITA NO. 455/AGRA/2 007. HE REQUESTED THAT FOR SUBSTANTIATING THE CLAIM OF ASSESSEE HE HAD FILED APPLICATION FOR ADMI SSION OF ADDITIONAL EVIDENCE I.E. ORDER GRANTING REGISTRATION U/S. 12AA W.E.F. 01.04.2004 AND THE OR DER OF THE TRIBUNAL DATED 18.12.2008 ALONG WITH OTH ER VARIOUS SUPPORTING DOCUMENTARY EVIDENCE WHICH WERE VERY MUCH ESSENTIAL FOR THE CORRECT DECISION IN THE CASE OF ASSESSEE. THE LD. COUNSEL FOR THE ASSES SEE ALSO STATED THAT THESE DOCUMENTS WERE NOT AVAIL ABLE WITH THE ASSESSEE AT THE TIME OF ASSESSMENT AS WELL AS APPELLATE PROCEEDINGS. THEREFORE IN THE INTERE ST OF JUSTICE THE ADDITIONAL GROUNDS RAISED BY ASSESSEE AS WELL AS ADDITIONAL EVIDENCE FILED BY THE ASSESSE E 4 MAY BE ADMITTED. HE FURTHER STATED THAT THE ASSESSI NG OFFICER HAS NOT GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR SUBSTANTIATING ITS CLAIM. SIMILARLY T HE LD. FIRST APPELLATE AUTHORITY HAS ALSO NOT GRANT ED SUFFICIENT OPPORTUNITY TO THE ASSESSEE FOR SUBSTANT IATING ITS CLAIM BEFORE HIM. HE REQUESTED THAT THE MATTER MAY BE REMITTED BACK TO THE ASSESSING OFFICE R TO ADJUDICATE THE MATTER IN DISPUTE AFRESH UNDER LAW KEEPING IN VIEW THE ADDITIONAL GROUNDS AS WELL AS ADDITIONAL EVIDENCE FILED BY THE ASSESSEE BEFORE THIS BENCH. 3. ON THE CONTRARY THE LD. DR RELIED UPON THE ORDE R PASSED BY THE REVENUE AUTHORITIES. 4. WE HAVE HEARD THE BOTH PARTIES AND PERUSED THE R ELEVANT RECORD AVAILABLE WITH US. WE HAVE ALSO THOROUGHLY GONE THROUGH THE ORDERS PASSED BY THE RE VENUE AUTHORITIES AS WELL AS APPLICATIONS FOR ADMISSION OF ADDITIONAL EVIDENCE AS WELL AS ADDITIO N GROUNDS. WE ARE OF THE VIEW THAT THE REQUEST FOR GRANT OF PERMISSION TO RAISE ADDITIONAL GROUNDS AS WELL AS ADDITIONAL EVIDENCE ARE VERY MUCH NECESSARY . THEREFORE WE REPRODUCE THE CONTENTS OF APPLICATION FOR SEEKING PERMISSION TO ADMIT ADDITIONAL GROUNDS AS UNDER :- WITH REFERENCE TO THE ABOVE CAPTIONED APPEALS TH E HEARING OF WHICH IS FIXED FOR TODAY THE APPELLANT EDUCATIONAL INSTITUTION (CHARITABLE I NSTITUTION) MOST HUMBLY BEGS TO SUBMIT THAT AT THE TIME OF RAISING THE GROUNDS. OF APPEAL IN THE MEMORANDUM OF APPEAL THE REGISTRATION U/S L2A/12AA OF I.T. ACT WAS NOT GRANT ED TO IT. SUBSEQUENTLY THE LEARNED COMMISSIONER OF INCOME TAX ALIGARH VIDE ORDER U/ S 12A/12AA OF I.T. ACT DATED 25TH SEPTEMBER 2007 BEARING REFERENCE NO. F.NO. CIT/ALG . /TECH 12A/JAMIA URDU/2007- 08/1350 HAS GRANTED REGISTRATION U/S 12A/12AA OF I. T.ACT 1961 TO THE APPELLANT EDUCATIONAL INSTITUTION W.R.E.F. 01.04.2004 AND FIN ALLY THE HONBLE ITAT AGRA BENCH AGRA IN ITA NO. 455/AGRA/2007 VIDE APPELLATE ORDER DATED 18 TH DECEMBER 2008 HAS GRANTED THE REGISTRATION U/S 12A/12AA TO THE APPELL ANT EDUCATIONAL INSTITUTION W.R.E.F. 06.08.1983. NOW THE APPELLANT EDUCATIONAL INSTITUTION IS ENTITL ED/ELIGIBLE FOR EXEMPTION U/S 11 READ WITH SECTION 12 OF I. T .ACT 1961 AS IT FULLY SATI SFIES VARIOUS CONDITIONS ENUMERATED THEREIN. AS AT THE TIME OF RAISING GROUNDS OF APPEA L IN THE MEMORANDUM OF APPEAL AS STATED ABOVE THE APPELLANT EDUCATIONAL INSTITUTION WAS NOT REGISTERED U/S 12A/12AA OF I.T.ACT THEREFORE IT COULD NOT RAISE FOLLOWING VIT AL GROUNDS OF APPEAL CONTESTING THE 5 VARIOUS ARBITRARY AND UNJUST DISALLOWANCES/ADDITION S MADE BY THE LEARNED AO AND SUSTAINED BY THE LEARNED CIT(A) GHAZIABAD :- GROUND(S) OF APPEAL 1. BECAUSE THE APPELLANT BEING REGISTERED U/S 12A/1 2AA OF I. T. ACT AND IT HAD APPLIED ITS INCOME TOWARDS CHARITABLE PURPOSES AND FURTHER IT F ULLY SATISFIES VARIOUS CONDITIONS LAID DOWN WITH REGARD THERETO THEREFORE IT IS ENTITLED/ ELIGIBLE FOR EXEMPTION U/S 11 READ WITH SECTION 12 OF I.T.ACT. 2. THAT THE EXPENSES/PAYMENTS DEBITED TO INCOME & E XPENDITURE A/C BEING INCURRED TOWARDS THE OBJECTS OF THE APPELLANT THUS FOR ALL T HE PURPOSES THESE SHOULD HAVE BEEN TREATED TO BE INCOME APPLIED FOR THE CHARITABLE PUR POSES AND CONSEQUENTLY SHOULD HAVE BEEN DEDUCTED FOR WORKING OUT EXCESS/SURPLUS OF EXP ENSES/INCOME. 3. A) BECAUSE THE LEARNED AO HAS ERRED BOTH IN LAW AND ON FACTS IN MAKING UNJUST ADDITION OF RS.87 953 BY MISAPPLYING THE PROVISIONS OF SECTION 4 OA (3) BY COMPLETELY IGNORING THAT THE ASSESSEE EDUCATIONAL INSTITUTION HAD NC INCOME UNDER THE HEAD 'INCOME FROM BUSINESS' AND OBVIOUSLY THEREFORE THE PROVISIO NS LAID DOWN U/S 40A(3) WERE INAPPLICABLE OVER ITS CASE. 4. BECAUSE IN VIEW OF WELL SETTLED PRINCIPLE OF LAW THE FINALLY DETERMINED INCOME OF THE APPELLANT EDUCATIONAL INSTITUTION SHALL BE EXEMPTED U/S 11 READ WITH SECTION 12 OF I.T. ACT. 5. THE CONTENTS OF APPLICATION SEEKING PERMISSION TO ADMIT THE ADDITIONAL EVIDENCE READ AS UNDER : WITH REFERENCE TO THE HEARING OF ABOVE CAPTIONED A PPEALS FIXED FOR TODAY AT THE OUTSET ITSELF THE APPELLANT EDUCATIONAL INSTITUTION MOST H UMBLY BEGS TO SUBMIT THAT AT THE TIME OF VOLUNTARILY FILING THE RETURN OF INCOME AT THE TIM E OF ASSESSMENT AND EVEN AT THE TIME OF APPELLATE ORDER OF LEARNED CIT(A) GHAZIABAD THE A PPELLANT EDUCATIONAL INSTITUTION (CHARITABLE INSTITUTION) WAS NOT REGISTERED U/S 12A /12AA. OF I.T.ACT. 2. THAT NOW THE APPELLANT EDUCATIONAL INSTITUTION H AS BEEN GRANTED REGISTRATION U/S. 12A/12AA W.R.E.F. 01.04.2004 BY THE LEARNED CIT AI LIGARH VIDE HIS ORDER UNDER SECTION 12A/12AA OF I.T.ACT DATED 25TH SEPTEMBER 2007 AND THEREAFTER W.R.E.F. 06.08.1983 BY THE HON'BLE ITAT AGRA BENCH AGRA IN ITA NO. : 455/AGR A/2007 VIDE ITS APPELLATE ORDER DATED 18CH DECEMBER 2008. 3. THAT IMMEDIATELY AFTER THE RECEIPT OF THE AFORE MENTIONED APPELLATE ORDER OF THE AFOREMENTIONED APPELLATE ORDER OF THE HONBLE ITAT AGRA BENCH AGRA DATED 18THE DECEMBER 2008 THE APPELLANT EDUCATIONAL INSTITUTIO N GOT THE AUDIT U/S 12A(C) OF THE ACT CONDUCTED BY SSY & ASSOCIATES CHARTERED ACCOUNTANT S ALIGARH WHO AFTER CONDUCTING THE AUDIT HAVE GIVEN AUDIT REPORT U/S 12A (B) OF TH E ACT IN FORM NO.10B DATED 28TH JANUARY 2009 ALONGWITH AUDITED BALANCE SHEET AUDI TED INCOME & EXPENDITURE A/C AND 6 VARIOUS OTHER ANNEXURES/ENCLOSURES OF EVEN DATE CO PIES OF WHICH ARE FILED HEREWITH FOR YOUR HONOURS' READY REFERENCE. 4. THAT SUCH AUDIT REPORT U/S 12A(B) OF THE ACT IN FORM NO.10B DATED 28 TH JANUARY 2009 AND AUDITED BALANCE SHEET AUDITED INCOME & EX PENDITURE A/C AND VARIOUS OTHER ANNEXURES / ENCLOSURES ANNEXED TO AND FORMING PART THEREOF BE KINDLY ADMITTED BY YOUR HONOURS. 5. THAT IT IS MOST HUMBLY PRAYED THAT YOUR HONOUR B E KIND ENOUGH TO PLACE THE AFOREMENTIONED DOCUMENTS/PAPERS ON RECORDS AND CONS IDER THE SAME AT THE TIME OF DECIDING THE ABOVE CAPTIONED APPEALS AND FOR ALL TH E PURPOSES OF WHATSOEVER NATURE. 6. THAT IT IS SPECIFICALLY REQUESTED THAT SUCH AUDI T REPORT. U/S 12A (B) OF THE ACT IN FORM NO .10B DATED 28TR. JANUARY 2009 AND AUDITED BALAN CE SHEET AUDITED INCOME & EXPENDITURE A/C AND VARIOUS OTHER ANNEXURES / ENCLO SURES ANNEXED TO AND FORMING PART THEREOF OF EVEN DATE BE KINDLY SUBSTITUTED IN PLACE OF EARLIER AUDIT REPORT U/S 44AB IN FORM NO.3CD OF I.T.ACT 1961 FOR ALL THE PURPOSES O F WHATSOEVER NATURE. 7. THAT IT IS FURTHER PRAYED THAT YOUR HONOUR BE KI ND ENOUGH TO DECIDE THE APPELLANT EDUCATIONAL/CHARITABLE INSTITUTION ABOVE CAPTIONED APPEAL RELEVANT TO A.Y.2003-04 IN THE STATUS OF EDUCATIONAL INSTITUTION REGISTERED U/S 12 A/12AA OF THE ACT WHICH IS ENTITLED/ELIGIBLE FOR EXEMPTION U/S 11 READ WITH SE CTION 12 OF I.T.ACT. 6. KEEPING IN VIEW OF THE CONTENTS OF THE APPLICAT IONS FOR GRANTING PERMISSION TO RAISE ADDITIONAL GROUNDS OF APPEAL AS WELL AS ADDITIONAL EVIDENCE W E ARE OF THE CONSIDERED OPINION THAT IT IS A MATTER OF RECORD THAT THE REGISTRATION U/S. 12A/12AA OF THE I NCOME-TAX ACT THE ASSESSEE HAS BEEN GRANTED BY THE COMMISSIONER OF INCOME-TAX ALIGARH VIDE ORDER DATE D 25.09.2007 W.E.F. 01.04.2004 AND THIS BENCH HAS ALSO IN APPEAL OF THE ASSESSEE HAS GRANTED THE REGI STRATION TO THE ASSESSEE W.E.F. 06.08.1983 VIDE ORD ER DATED 18.12.2007. NO DOUBT THE ASSESSEE HAS FILED VARIOUS DOCUMENTARY EVIDENCE SUPPORTING CLAIM IN DISPUTE WE FIND THAT THE ADDITIONAL GROUNDS RAISED AND ADDITIONAL EVIDENCE FILED BY THE ASSESSEE ARE VERY MUCH NECESSARY TO ADJUDICATE ON THE ISSUE IN DISPUT E. THEREFORE WE ADMIT THE ADDITIONAL GROUND OF APPEAL AS WELL AS THE ADDITIONAL EVIDENCE FILED BY THE ASSESSEE. AFTER GOING THROUGH THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE IN THE INTEREST OF JUSTICE WE ARE OF THE VIEW THAT THESE EVIDENCES AR E VERY MUCH NECESSARY TO ADJUDICATE THE MATTER IN DISPUTE AND REQUIRE THOROUGH EXAMINATION AT THE LEVEL OF ASSESSING OFFICER. THEREFORE WE ARE SATISFIED THAT THE ISSUE IN DISPUTE SHOULD BE RESTORED TO THE 7 ASSESSING OFFICER TO DECIDE THE SAME AFRESH UNDER L AW AFTER GIVING SUFFICIENT OPPORTUNITY TO THE ASSES SEE ESPECIALLY BY CONSIDERING THE DOCUMENTARY EVIDENCE FILED BY THE ASSESSEE BEFORE US. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATIST ICAL PURPOSES. 7. SIMILARLY IN THE DEPARTMENTAL APPEAL I.E. 84/ AGRA/2008 THE DEPARTMENT HAS CHALLENGED VARIOUS DELETIONS OF ADDITIONS MADE BY THE ASSESSING OFFICE R WHICH ARE MENTIONED IN THE GROUNDS OF APPEAL RAISED BY THE DEPARTMENT. IN OUR CONSIDERED OPINION THE ISSUES ARE INTERLINKED WITH THE ADDITION EVIDENCES FILED BY THE ASSESSEE AND THEREFORE IN THE INTEREST OF JUSTICE THE SAME ARE ALSO TO BE ADJUDICATED AFRESH BY THE ASSESSING OFFICER UNDER L AW AND KEEPING IN VIEW THE EVIDENCE FILED BY THE ASSESSEE AS MENTIONED ABOVE. THUS THE APPEAL OF TH E REVENUE IS ALSO SET ASIDE TO THE ASSESSING OFFICE R TO DECIDE THE SAME AFRESH UNDER LAW. 8. IN THE RESULT BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18.11.2011. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH NOVEMBER 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT CONCERNED 5. DR ITAT AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY