DEV VRAT DAS,JAIPUR vs. INCOME TAX OFFICER, JAIPUR
Facts
The assessee, a senior citizen with only FDR interest income, did not file a return of income for AY 2010-11 as income was below the basic exemption limit. However, reassessment under section 147 was completed, adding Rs. 3,54,713/- and demanding Rs. 80,920/-. The assessee did not appear on the hearing date, and an application for adjournment was dismissed. Additional evidence was filed by the assessee later, explaining their inability to appear due to age and lack of family support, and detailing FDR interest income.
Held
The Tribunal allowed the admission of additional evidence, citing a previous ITAT decision that permits admission if it enables the Tribunal to pass an order or for substantial cause. The Tribunal decided to verify the documents with the AO to provide justice to the parties.
Key Issues
Whether the reassessment proceedings initiated under Section 147 were valid and whether the addition made by the AO was justified.
Sections Cited
147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC’’ JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 284/JP/2024
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 284/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Shri Dev Vrat Das The ITO 107, Tonk Road, Barkat Nagar Vs. Ward 1(3) Jaipur- 302 015 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAZPD 9872 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing: 16/04/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 23/04/2024 vkns'k@ ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 31-01-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2010-11 wherein the assessee has raised the following grounds of appeal. ‘’1. In the facts and circumstances of the case and in law, the ld.CIT(A) has erred in confirming the action of the AO in opening of case under section 147 of the Income Tax Act, 1961. The action of the ld. CIT(A) and AO is illegal, unjustified,
2 ITA NO. 284/JP/2024 DEV VRAT DAS VS ITO, WARD 1(2), JAIPUR arbitrary and against the facts of the case. Relief may please be granted by quashing the said assessment order. 2. In the facts and circumstances of the case and in law, the ld. CIT(A) has erred in confirming the action of the AO of adding the amount of Rs.3,54,713/-.The action of the ld. CIT(A) and AO is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the said additions..
2.1 Brief facts of the case are that the assessee is a senior citizen having no active income except FDR interest income. The return of income for the A.Y. under consideration was not filed by the assessee as the total income for the year was less than the basic exemption limit. Further assessment u/s 147 was completed vide order dated 09-12-2017 at a total income of Rs.3,54,713/-, creating the demand of Rs.80,920/-. 2.2 In this case, it is noted that on the date of hearing, none appeared on behalf of the assessee when the case was called out. Therefore, in the absence of the assessee as well as the ld. AR, the adjournment application of the assesee was dismissed. It is also observed that since the ld. DR at the time of hearing was ready for arguing the case, therefore, we have decided to proceed in the matter. 2.3 After hearing the ld. DR and perusing the material placed on record including the orders of the lower authorities, it is noted that there was non- cooperation on behalf of the assessee before the ld. CIT(A) who passed ex-parte
3 ITA NO. 284/JP/2024 DEV VRAT DAS VS ITO, WARD 1(2), JAIPUR order. It is also noted that the assesee has filed an application dated 16-04-2024 for admission of additional evidence on the ground that the asssessee is a single person family and have no one else in the his family. He himself f manages his livelihood from FDR interest income only. Due to his age and no family support, he could not check notices from income tax department. It is noted from his submission that at the same time, the AO made an addition on ground of old FDR of the assesseee which was continued from previous year. The copy of the statement is also filed as per annexure 1. It is noted that as per the statement opening balance showing Rs.2,47,979/- and interest credited during the year in the said FD is Rs.49,766/-. Thus there was TDS of Rssss.1955/- and accordingly closing balance of FD is Rs.2,95,690/-. The interest income is evident from the Form 26AS of the relevant assessment year. The assessee has filed Form 26AS in Annexure II for reference. It was also mentioned in the application for admission of additional evidence that these evidences are very vital and crucial to the issue under appeal. After going through the contents of the application and also hearing the ld.DR who strongly objected to the said application, we are of the view that application of additional evidence needs to be allowed in view of the decision of ITAT Patna Bench, Third Member, Abhay Kumar Shroff vs ITO (ITA No. 95 & 193/Pat/1993, for A.Y. 1989-90(1997) 63 ITD 144 wherein it has been held that where additional evidence enables the Tribunal to pass order or for any other
4 ITA NO. 284/JP/2024 DEV VRAT DAS VS ITO, WARD 1(2), JAIPUR substantial cause it can admit the same. Keeping in view of the above facts, circumstances of the case and the case law (supra), the Bench feels that in order to give justice to the parties, these documents are required to verify by the AO in connection with the appeal of the asseessee and thus allow the relief as per law. Hence, the appeal of the assessee is allowed for statistical purpose and the assessee is directed to produce the same before the AO to square up the case. In the result, the appeal filed by the assessee is allowed for statistical 3.0 purposes. Order pronounced in the open court on 23/04/2024.
Sd/- ¼lanhi xkslkbZ½ (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 23 /04/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Dev Varat Das, Jaipur 2. izR;FkhZ@ The Respondent- The ITO, Ward 1 (3),Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 284/JP/2024) vkns'kkuqlkj@ By order,
Asstt. Registrar
