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2015 (3) TMI 835 - AT - Income TaxPenalty levied under section 271(1)(a) - Unexplained bank deposit / credits, Unexplained LIC premium payments u/s 69, benefit of telescoping of additions of deposits in bank and payment of LIC premium denied, agricultural income of ₹ 9,85,000/- declared by appellant is not substantiated, estimated addition of house hold expenses of ₹ 3,00,000/- Revenue submitted that the details were not submitted before the Assessing Officer though sufficient opportunity was granted to the assessee. - Held that:- Addition has been made by the Assessing Officer on account of unexplained cash credit in the bank account, LIC premium payments, household expenses and agriculture income. We find that the assessee submitted the details before the ld. CIT(A) which is also placed on record at page Nos. 39 and 40 of the paper-book. From the details, it is seen that the assessee has furnished explanation and also the relevant page numbers of the evidences in support of his explanation. We find that the aforesaid submissions were not considered by ld. CIT(A) and it was considered as additional evidences to be not admissible. Procedural defects and irregularities which are curable should not be allowed to defeat substantive rights or to cause injustice. Procedure, a hand maiden to justice, should never be made a tool to deny justice or perpetuate injustice by any oppressive or punitive use. Considering the totality of the facts and relying of the aforesaid decision of CIT vs. Scientific Chemicals, (2005 (6) TMI 27 - GUJARAT High Court ), after applying the ratio of Tin Box Co. Vs. CIT, (2001 (2) TMI 13 - SUPREME Court) - Decided in favour of assessee for statistical purposes.
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