MRS. SUNITA MALLIKARJUN MAHAJANSHETTI,PACHAPUR vs. INCOME TAX OFFICER, WARD - 2[2], BELAGAVI

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER

I.T.A. No. 418/PAN/2018 Assessment Year: 2012-13

Mrs. Sunita Mallikarjun Vs. Income Tax Officer Mahajanshetti, Pachapur, Ward-2[2], Belagavi TQ: Hukkeri, Distt. Belagavi [PAN: ALXPM 2019D] (Appellant) (Respondent)

Appellant by : Sh: A. S. Patil, Tax Consultant Respondent by: Sh. Manoj Joshi, CIT, DR Date of Hearing: 07.04.2022 Date of Pronouncement: 27.06.2022

ORDER Per Anikesh Banerjee, JM:

The instant appeal is directed against the order of the learned Commissioner of Income Tax (Appeal), Belagavi {in brevity CIT(A)} bearing ITA no-

CIT(A)/10196/BGM/2017-18, order dated 03.10.2018, passed under section 250(6) of the Income Tax Act, 1961 (in brevity the Act) for assessment year 2012–13. The impugned order was originated from the assessment order passed by the ld. Income

2 ITA No. 418/PAN/2018 Sunita Mallikarjun Mahajanshetti v.ITO Tax Officer Ward 2(2), Belagavi, passed under section 143(3) read with section

263 of the Act, date of order 08.12.2017.

claimed sundry creditors amount to rupees 1,39,18,835/–. Out of the total sundry

creditors amount to Rs.67,85,555/– was accepted by the learned AO. The balance

sundry creditors amount to Rs.49,10,490/- was disallowed as the confirmation

letters were returned unserved/unconfirmed and the parties are not traceable. The

amount to Rs.49,10,490/- was added back with the total income of the assessee.

The assessee filed an appeal before the learned CIT(A) for redressal her grievance.

The learned CIT(A) upheld the order of the learned AO. Being aggrieved assessee

filed an appeal for judicious consideration.

book with page number 1 to 56 which is kept in the record. The learned counsel

argued that the learned you accepted the purchase of the assessee. But other hand

disallowed the sundry creditors amount to Rs.49,10,490/- for lack of confirmation

from the parties. Before that ld. CIT (A), the assessee filed detailed documents like

bill, full name and place of sundry creators, full details of quantity, rate and

purchase amount and all purchase bill duly signed by the parties. All the parties are

by profession farmers. The assessee purchased goods from the farmer by cash. All

3 ITA No. 418/PAN/2018 Sunita Mallikarjun Mahajanshetti v.ITO the documents are the basic evidence for adjudication of assessee’s grievance. The

ld. counsel of the assessee relied on the judgment of ITAT in the case of CIT

versus Ritu Anurag Agarwal (2010)taxmann.com Delhi-2134, ITA-325 of 2008.

The learned counsel of the assessee during argument took our attention from page

number 5A to 53 of the APB. Assessee filed purchase bill, copy of ledger and a list

with the address of the sellers.

record. The main grievance of the assessee is that these sundry creditors amount to

Rs.49,10,490/– was rejected. Though the whole purchase was accepted by the

revenue. During the appeal proceedings before the ITAT the learned counsel filed

detailed documents with list of the parties from whom the goods were purchased.

The assessee purchased the agricultural products from different farmers. During

the hearing the assessee established her fact by supporting evidence filed in the

paper book. It is to be directed that the following documents should be

reconsidered by the learned AO and a reasonable opportunity should be allowed to

assessee for her argument. We are setting aside the matter before the learned AO

for reconsideration of the addition amount to Rs.49,10,490/- de-novo. Also, the

4 ITA No. 418/PAN/2018 Sunita Mallikarjun Mahajanshetti v.ITO assessee should get reasonable opportunity for substantiating her claim before the

revenue authority.

Order pronounced in the open court on 27.06.2022

Sd/- Sd/- (Dr. M. L. Meena) (Anikesh Banerjee) Accountant Member Judicial Member *GP/Sr. PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T. (6) The Guard File