RAMSWAROOP POONIA,JAIPUR vs. ITO, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 792/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2006-07 cuke Ramswaroop Poonia, Income Tax Officer, Vs. 125, Officers Campus Estn., Ward 4(3), Sirsi Road, Khatipura, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFYPP6746F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri N.S. Vyas (CA) jktLo dh vksj ls@ Revenue by : Shri Raj Mehra (J.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 05/10/2017 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 11/10/2017 vkns'k@ ORDER

PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the orders of ld. CIT(A) dated 24.06.2016 for the A.Y. 2006-07. The assessee has raised the following grounds of appeal as under:- “1. That the Authorities below erred in law as well as on facts in making an addition of Rs. 11,67,100/- as advance against sale of land from M/s Salasar Property & Builders. 2. That the order so passed by the ld. Authorities below is bad in law as well as on facts.

2 ITA 792/JP/16_ Ramswaroop Poonia vs. ITO

“That the authorities below erred in not accepting the evidences produced before her and not allowing the particulars or remanded the matter to the AO for consideration. 2. That the petitioner craves, alter or amend the any of the grounds of appeal on or before the date of hearing.”

admitted for adjudication on merit then the other grounds of the assessee

become in- fructuous because the matter is required to be remitted to the

record of the ld. AO/ ld. CIT(A) for consideration of the additional evidence

filed by the assessee.

relevant material on record an the admission of the additional ground. The

assessee is aggrieved by the impugned order of the ld. CIT(A) on the point

that when the assessee has furnished the additional evidence in the shape

of confirmation of the creditor and also produced the record of repayment

of the said amount through cheque and cash which was rejected without

proper verification and examination of the AO. The ld. AR of the assessee

has submitted that the ld. CIT(A) has rejected the additional evidence

filed under rule 46A of the I.T Rules 1962, summarily without examination

3 ITA 792/JP/16_ Ramswaroop Poonia vs. ITO

by itself or through ld. AO in the remand proceedings. He has pleaded

that the matter may be remitted to be record of the authorities below for

consideration and examination of the additional evidence filed by the

assessee.

of the additional ground as well as additional evidence filed by the

assessee and submitted that when the assessee has not satisfied the

conditions as provided under rule 46A of the I.T. Rules then the additional

evidence cannot be accepted. He has relied upon the orders of the

authorities below.

material on record. It is noted that the Assessing Officer has made an

addition of Rs. 11,67,100/- on account of advance against sale of land

record from M/s Salasar Property & Builders. The ld. AO was of the view

that the assessee has failed to explain the source as well as failed to

produce any supporting evidence. Hence, the addition was made by the

AO for want of supporting evidence. On appeal before the ld. CIT(A) the

assessee produced the additional evidence in support of its claim in the

shape of confirmation of the creditor M/s Salasar Property & Builders

however, the ld. CIT(A) has rejected the said addition evidence without

conducting any enquiry or verification of the same. In the facts and

4 ITA 792/JP/16_ Ramswaroop Poonia vs. ITO circumstances of the case when the ld. CIT(A) has rejected the request for

admission of additional evidence of the assessee without further enquiry

and examination and also without giving an opportunity to the assessee to

explain its case as well as the additional evidence then in the interest of

justice the matter is set aside to the record of the ld. AO for verification

and examination of the additional evidence and then adjudicating this

issue as per law after giving any opportunity of hearing to the assesse. It

is clarified that the AO is free to take its own decision and this Tribunal is

not expressing any view on the merits of the case. The other ground

raised by the assessee become infructuous in view of the additional

ground of the assessee is set aside to the record of the AO.

In the result, the assessee of the appeal is allowed for statistical

purposes.

Order pronounced in the open court on 11/10/2017.

Sd/- ¼ fot; iky jko ½ (VIJAY PAL RAO) U;kf;d lnL; @Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 11/10/2017 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Ramswaroop Poonia, 125, Officers Campus 1. Estn., Sirsi Road, Khatipura, Jaipur.

5 ITA 792/JP/16_ Ramswaroop Poonia vs. ITO izR;Fkh@ The Respondent- The ITO, Ward 4(3), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 792/JP/16) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत