KAMLESH RAMESHCHANDRA TIWARI,MUMBAI vs. ITO WD 30(2)(1), MUMBAI

At the outset, Ld Counsel for the assessee briefly narrated the facts of the case and brought our attention to the preliminary issue regarding the admission of the additional evidence ie four affidavits from various individuals, who are said to be the employees of the assessee. In the prayer to the Tribunal, Ld Counsel for the assessee submitted that the assessee is engaged in the business of running of flour mills, income of which is taxable under the head „Income from Profits and Gains of Business or Profession‟. On the contrary, AO opined that the premises (house) of the flour mills belongs to the assessee and therefore, income thereon is taxable under the head „income from house property‟. In connection with the affidavits now filed by the assessee are from the employees which are actually running the said flour mills. Ld Counsel for the assessee is of the opinion that these affidavits would go to the root of the matter relating to the proper head of income. Therefore, he

After hearing the Ld DR, who relied on the orders of the Revenue Authorities, I am of the opinion that rejecting of such valid affidavits is not proper in the interest of justice. Therefore, I order for admitting the same and remand the matter to the file of the AO for fresh adjudication. AO is directed to admit the said affidavits / evidence and other papers, if any, while will help for adjudication of the issue and decide the issue afresh by passing speaking order in the matter after granting a reasonable opportunity of being heard to the assessee as per the set principles of natural justice. Accordingly, grounds raised by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 22nd July, 2016. (D. KARUNAKARA RAO) ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक 22 .7.2016 व.नन.स./ OKK , Sr. PS आदेश की प्रतिलऱपि अग्रेपिि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. 2. प्रत्मथी / The Respondent. 3. आमकय आमुक्त(अऩीर) / The CIT(A)- आमकय आमुक्त / CIT 4. ववबागीम प्रनतननधध, आमकय अऩीरीम अधधकयण, भुंफई / DR,

ITAT, Mumbai गार्ड पाईर / Guard file. 6. सत्मावऩत प्रनत //// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt.