SRI. C.ASWATHANARAYANA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(4), BENGALURU

At the outset, we note that the assessment order is passed without carrying out any verification in respect of the extent of agricultural land held by assessee. The Assessing Officer had called for all the details vide notice dated 05.02.2013 and 12.02.2013. Further, we note that the assessment order making addition in the hands of the assessee was passed on 30.03.2013. It has been submitted by the Ld.AR that assessee could not collect all necessary / relevant details in such short period of time granted by the Assessing Officer and therefore the same cannot be filed before the Ld.AO.

On an appeal before the Ld.CIT(A), due to various reasons, assessee could not give the exact details in respect of queries raised by the Page 2 of Ld.AO. The assessee has filed approximate details based on which the Ld.CIT(A) upheld the addition made by the Ld.AO.

We note that the issues must be analysed in having consideration to the evidences so filed by assessee. The Ld.AO is also to take necessary steps to verify such details/persons if any, which was not carried out in the assessment proceedings. In the interest of justice, we remit this appeal back to Ld.AO for de novo assessment. The assessee is directed to file all requisite details before the Ld.AO which shall then be verified by the Ld.AO in accordance with the law. Needless to say that proper opportunity of being heard must be granted to assessee. Accordingly, the grounds raised by assessee stands allowed for statistical purposes. In the result, the appeal filed by assessee stands allowed for statistical purposes. Order pronounced in the open court on 11th January, 2022.