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2020 (7) TMI 709 - AT - Income TaxRectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand of the assessee who sold the land - tribunal deleted addition - HELD THAT:- Assessee produced the relevant documentary evidence in support of the claim that he has executed the sale deeds in the capacity of power of attorney holder of the land owners namely, Hanuman Sahai, Chauthmal, Gyarsi Lal, Pachuram, Shankar Lal and Nanchi Lal. Tribunal has given a finding of fact on merits after analyzing the documentary evidence. AO though did not accept the documentary evidence but also not conducted any enquiry and particularly by examination of the original land owners who have given a power of attorney in favour of the assessee. The assessment order is silent about enquiry conducted by the AO. Now after passing the said order of the Tribunal the AO is coming up with a new stand that the issued summons U/s 131 of the IT Act to the land owners that being the case and nothing has come out from the alleged enquiry or attempt made by the AO it would support the case of the assessee. The summons issued by the AO if served upon the land owners then non appearance of the land owners would not discharge the AO from conducting further enquiry. Assessee cannot be blamed for non appearance of the land owners in response to the summons if any issued by the AO. AO is not allowed to setup a new case after the matter was decided by the Tribunal. The assessment order is completely silent about the alleged summons issued by the AO hence, the Tribunal decided the case based on the material available on record which cannot be recalled without any substantial fact or material relevant for the disposal of the case brought on record. Matter decided on merits and based on the analysis of fact and record cannot be reversed or reviewed. Even otherwise the scope of Section 254(2) of the Act is very limited and circumscribed and does not given the jurisdiction to the tribunal to re-evaluate the material/evidence hence, the Misc. Application filed by the Revenue deserves dismissed.
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