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2021 (4) TMI 4 - ITAT PUNEAdditions for the on-money paid by the assessee - assessee purchased certain land at Baner, which was jointly owned by Tapadia family and Bansal family - Tapadia family accepted to have received on-money - As submitted by assessee land was sold to the assessee by Tapadia family. As against that, the land was stated to be, in fact, sold by Tapadia and Bansal families - HELD THAT:- There is no impact of this submission because the land in question at Baner was sold to the assessee jointly by Tapadia and Bansal families. Mere omission of the name of Bansal family has no bearing. Incriminating document found from the premises of Tapadia family did not indicate any date of cash payment and hence, the Tribunal ought not to have confirmed the additions for the years in question - we are at loss to appreciate as to what is the significance of this submission. The Tapadia family admitted to have received on-money from the assessee in the financial years relevant to assessment years under consideration. Once the factum of receipt of on-money is established, there cannot be any separate years of the seller receiving on-money and the buyer giving it. This contention is also repelled. Three decisions in support of deletion of the additions, which were not dealt with in the order - We find that the substance of the decisions is the same subject matter. Once an issue has been decided on the entirety of the facts and circumstances of the case, there is no separate need to discuss each and every decision relied by the assessee when the cumulative effect of all such decisions is taken into consideration. No cross examination of Shri Ajay Tapadia from the Tapadia family was allowed by the Assessing Officer, whose statement constituted the basis of additions - We find that the Tribunal in this regard noticed that the AO issued summons to Shri Ajay Tapadia on two occasions but he did not appear. Be that as it may, the statement of Shri Ajay Tapadia was not the sole basis of additions. Apart from the statement, incriminating material in the form of documentary evidence to this effect was also found during the course of search indicating the assessee paying on-money. Not only that, the Tapadia family admitted the genuineness of the document and offered the amounts as its income for the relevant years.Miscellaneous Applications stand dismissed.
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