RAM KUMAR,DELHI vs. ITO, WARD-37(4), NEW DELHI

The ld. Counsel for the assessee submitted that the affidavits of Shri Harpreet Singh, Shri Gurpreet Singh and Shri Bahadur Singh along with copies of their Aadhar Cards and confirmations could not be submitted before the authorities below. Therefore, the same are being filed as an additional evidence before this Tribunal. These relevant additional evidences are necessary for proper adjudication of the grievance of the assessee and to impart substantial justice in this case, therefore, the same may kindly be admitted. The ld. Counsel has placed reliance on the following decisions:-

Replying to the above, the ld Sr. DR strongly opposed the admission of additional evidence. However, in all fairness, the ld. Sr. DR submitted that if it is found just and proper to admit the additional evidence, then, the same may kindly be forwarded to the AO for consideration and fresh adjudication as per requirement of Rule 29 of the IT(AT) Rules, 1963.

On careful consideration of the above submissions, I am of the considered view that the assessee is entitled to file additional evidence before the Tribunal under Rule 29 of the IT(AT) Rules, 1963. But, for taking the benefit of such provision, the assessee is duty-bound to demonstrate that there was sufficient reason for which the assessee was prevented from filing such relevant evidence before the authorities below at the time of assessment and the first appellate proceedings. From the submissions of the assessee in the application/petition under consideration, especially para 2 to 4, it is clearly discernible that the appellant after his hectic persuasion and contacting the purchasers a number of times either personally or through telephonically has received their affidavits, wherein both the purchasers and their fathers confirmed that against the purchase of agriculture land from the appellant, the conveyance deed of which was registered on 20.04.2011 with the office of Sub-Registrar, they have paid a sum of Rs. 20 lakhs in cash on 31.01.2011 to the appellant and the balance amount of Rs. 6,70,000/- was paid to the appellant on 20.04.2011, out of which the appellant has deposited a sum of Rs.19,40,000/- to his SB A/c No. 24122010007302 on 02.02.2011 maintained with Syndicate Bank. In view of the above, I am of the considered opinion that considering the grounds of the assessee and the issue involved in this appeal, the affidavits filed by the assessee as an additional evidence are relevant clarifying the factual position of the explanation of the assessee. However, the assessee could not fetch this relevant evidence during the proceedings before the authorities below and after herculean exercise the 3

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 07.07.2022.