RAMCHANDRA SOPAN BOTRE,MUMBAI vs. INCOME TAX OFFICER, WARD - 4, PANVEL

This appeal has been preferred by the appellant /assessee against the order dated 08.11.2017 passed by the Commissioner of Income Tax (Appeals) (for short ‘the CIT (A)’)-2, Pune, pertaining to the assessment year 2013-14, whereby the Ld. CIT (A) has dismissed the appeals filed by the assessee against assessment orders passed u/s 143 (3) of the Income Tax Act, 1961 (for short ‘the Act’).

The assessee has challenged the impugned order passed by the Ld. CIT (A) on the following grounds:- “Assessing Officer not considered the affidavit of Mrs. Surekha R Botre and Mr. Dattatray Buwa Dage. As per order of assessing officer said that “the affidavits submitted by assessee are self-serving evidence.” If assessing officer feels the said affidavits are self-serving evidence then he/she have the power to enforce the attendance of deponents under section 131 of the Income Tax Act, 1961. But in my case Assessing Officer did not take any such action. Power U/s 131- Section 131 is contained in Chapter XIII C of the Income Tax Act, 1961, Section 131 (1) has empowered the Income Tax Officer, Assistant Commissioner, Dy. Commissioner, Asst. Director, Dy. Director, Joint Commissioner, Commissioner (Appeal), and Dispute Resolution Panel for the purpose of this Act, with same powers which are vested in a court under Code of Civil Procedure, 1805 (5 of 1908) and Section 131 (1A) of the Income Tax Act, 1961 has empowered the Director General, Director, Add. Director, Jt. Director, Dy. Director or Asst. Director, to exercise powers conferred u/s 131 of the Income Ta Act, 1961 the powers conferred in section 131 as vested in a court under code of civil procedure as under:- a) Discovery and inspection b) Enforcing the attendance of any person, including any officer of a banking company and examining him in oath, c) Compelling the production of books of account and other documents and d) Issuing commissions, Section 131 is comprised of two complementary sub-section relating to two different classes of officers. Whereas section 131 (1) empowers the jurisdictional assessing officer to issue summons. Section 131 (1A) empowers the officers of the investigation wing viz. Assistant Director, Deputy Director or the Director of Income Tax (Investigation) to issue summon. Section 131 of the Income Tax Act, 1961 gives power to Tax Authorities to issue summons or to force attendance of any person for being examined on oath or to compel production of books of account and other documents and other documents if any proceeding is pending. However, notice u/s 131 (1A) can be issued even if no proceeding is pending. Both the section can be applied for the purpose of the Income Tax Act. Section 131(1A) of the Income Tax Act empowers the officers to issue notice under following circumstances- a) Before he takes action under clause (i) to (v) of S. 132 b) Has reason to suspect that income has been concealed and c) Notwithstanding that no proceedings with respect to such person or class of persons are pending.”

The Ld. departmental representative did not oppose the said application.

In view of the written request of the assessee we allow the application of the assessee and dismiss the appeal of the assessee as withdrawn.