SH. RAJEEV GOYAL,CHANDIGARH vs. DCIT, CHANDIGARH
What did the Tribunal hold?
The Tribunal held that the additional evidence was crucial for adjudicating the issue and that the CIT(A) erred in not allowing its filing. The matter was therefore remanded back to the Assessing Officer.
What were the facts?
The assessee's appeal was against the CIT(A)'s order confirming additions made by the AO under section 153A r.w.s 143(3). The CIT(A) had denied the assessee the opportunity to file additional evidence, which the assessee argued was crucial for adjudication.
What were the issues?
Whether the CIT(A) erred in rejecting the assessee's request to file additional evidence, and whether the assessment order was passed without jurisdiction.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH “B”, CHANDIGARH
Before: SMT. DIVA SINGH, JM & Dr. B.R.R. KUMAR , AM
आदेश/Order PER DR. B.R.R. KUMAR:
The present appeal has been filed by the Assessee against the order of the Ld. CIT(OSD), Gurgaon dt. 13/03/2015.
In the present appeal Assessee has raised the following grounds:
1.1 That within the facts and circumstances of the case and the law on point the learned Principal Commissioner of Income tax(OSD) with charge of CIT(Appeals)- 3, Gurgaon, Haryana has erred in confirming the order passed by learned Deputy Commissioner of Income tax, Central Circle-1, Chandigarh under section 153A(1)(b) r.w.s 143(3) of Income tax Act, 1961 for Assessment years 2005- 06 to 2007-08, which order has been passed without jurisdiction, is bad in law and deserves to be set aside.
1.2 That within the facts and circumstances of the case and the law on point the learned CIT(A) has erred in rejecting the contention of Appellant that the order passed by the learned AO under section 153A(1)(b) r.w.s 143(3) of the act is bad and liable to be quashed as the same has been framed without search and seizure carried out on the Appellant which itself was unlawful and invalid in law.
That within the facts and circumstances of the case and the law on point the learned CIT(A) has erred in confirming additions of Rs.21,24,600/-for Assessment Year 2005-06 to the returned income of Rs.48,16,240/- of Appellant by the learned DCIT under section 68 of the Act for the reason that filing of additional evidence is not permissible within the situations prescribed under the rule 46A and appellant has not been able to convincingly discharge its onus of proving identity, genuineness and creditworthiness of persons from whom monies were taken. 3. That regarding Rs. 1,24,600/- and Rs.20,00,000/- taken from Asian Paints a/c Rajesh Garg and Surya Gelcaps Limited by the appellant during the financial year under review, copies of acknowledgement receipts, copy of letter dated 16.03.2013 with enclosures/ bank statement and confirmation of unsecured loans
in respect of additions made had already been submitted before the learned assessing officer during the course of assessment proceedings.
That within the facts and circumstances of the case and the law on point learned CIT(A) has erred in dismissing the appeal of the Appellant without having afforded an adequate opportunity to Appellant to provide explanation on issues relied upon by the learned CIT(A) in forming the decision, which is against the principal of natural justice and have been deleted in haste, and that for such reasons the impugned order is bad in law and deserves to be set aside. 5. That the grounds of Appeal submitted hereinabove are without prejudice to one another in such cases and circumstances wherever context so requires. 6. That the Appellant reserves the right to advance such other grounds before or at the hearing, which it may consider fit and appropriate, for which it carve leave to amend, alter or otherwise modify the ground(s) appearing hereinbefore.
Apropos ground no. 2 wherein the assessee was denied by the Ld. CIT(A) for filing additional evidences which were crucial for adjudication of the issue.
During the hearing before us, it was argued by the Ld. AR that the additional evidences ought to have been accepted by the Ld. CIT(A) as they are inevitable evidences for taking a decision. On the other hand Ld. DR argued that the assessee has not submitted these documents before the Assessing Officer in spite of sufficient opportunities and the fresh evidences can be well examined, investigated by the Assessing Officer only as the evidences were not available before the Assessing Officer hitherto. Hence, we hereby remand the matter back to the file of the AO with directions to the assessee to submit all the relevant documents, in comply with all the notices, directions and processes issued by the Assessing Officer.
As a result appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open court.
Sd/- Sd/- �दवा �संह डा. बी.आर.आर. कुमार, (DIVA SINGH) (Dr. B.R.R. KUMAR) �याय�क सद�य/ Judicial Member लेखा सद�य/ Accountant Member AG Date: 16/01/2019
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
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