Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (2) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2020 (2) TMI 987 - AT - Income Tax


Issues Involved:
1. Delay in filing appeals.
2. Validity of reopening the assessment.
3. Opportunity to the appellant.
4. Additions to admitted income.
5. Investment towards the cost of construction.
6. Agricultural income assessed as income from other sources.
7. Additional personal drawings.
8. Appreciation of evidence and documents.
9. Excessiveness of additions.

Detailed Analysis:

1. Delay in Filing Appeals:
The appeals were filed by the assessee after a delay of 126 days. The assessee moved an application for condonation of delay citing old age and health problems. The Tribunal condoned the delay and admitted the appeals in the interest of justice.

2. Validity of Reopening the Assessment:
The assessee did not press the ground regarding the validity of reopening the assessment. Hence, this ground was rejected as not pressed in all four years.

3. Opportunity to the Appellant:
The assessee argued that the Commissioner of Income Tax (Appeals) [CIT(A)], Hubli, passed the order without providing a proper opportunity to the appellant. This ground was not separately adjudicated as it was considered general.

4. Additions to Admitted Income:
The assessee contended that the CIT(A) erred in confirming the additions to the admitted income by the Assessing Officer (AO). This ground was also considered general and not separately adjudicated.

5. Investment Towards the Cost of Construction:
The assessee challenged the addition made by the AO based on the valuation officer's report, which was upheld by the CIT(A). The Tribunal found the CIT(A)'s order to be very cryptic and decided to set aside the order. The matter was restored back to the file of CIT(A) for a fresh decision by way of a speaking and reasoned order after providing reasonable opportunity to both sides.

6. Agricultural Income Assessed as Income from Other Sources:
The assessee claimed agricultural income, which was assessed as income from other sources by the AO. The CIT(A) upheld this assessment. The Tribunal found the CIT(A)'s order to be very cryptic and restored the matter back to the file of CIT(A) for a fresh decision by way of a speaking and reasoned order after providing reasonable opportunity to both sides.

7. Additional Personal Drawings:
The AO added amounts towards additional personal drawings, considering the annual drawing of the assessee at ?60,000 per year. The CIT(A) noted that the assessee did not furnish income details of her husband. The Tribunal restored the matter back to the file of CIT(A) for a fresh decision, directing the assessee to furnish evidence regarding her husband's income and considering this aspect in the decision.

8. Appreciation of Evidence and Documents:
The assessee argued that the CIT(A) did not appreciate the evidence and documents supporting the grounds of appeal. This ground was considered general and not separately adjudicated.

9. Excessiveness of Additions:
The assessee contended that the additions to the admitted income were excessive, arbitrary, and unreasonable. This ground was also considered general and not separately adjudicated.

Conclusion:
The Tribunal set aside the orders of the CIT(A) on the grounds related to the cost of construction, agricultural income, and additional personal drawings. The matters were restored back to the file of CIT(A) for fresh decisions by way of speaking and reasoned orders after providing reasonable opportunities to both sides. All four appeals of the assessee were partly allowed for statistical purposes.

 

 

 

 

Quick Updates:Latest Updates