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2019 (11) TMI 321 - AT - Income TaxReopening of assessment u/s 147 - CIT(A) upholding the action of AO in reopening u/s 147/148 - Additions on account of so called ‘bayanas’ as forged or bogus - HELD THAT:- DR has tried to made out a case that the triggering factor was the payments in cash amounting to ₹ 75 lakh odd for purchase of property. He has attempted to argue that a perusal of the return would not have addressed the issue. Thus, maintaining that the material fact was payments made in cash for purchase of property and not filing of the return. Accordingly, noting the objections of the Sr.DR and in the inability of the ld. AR who was also not in a position to address the relevant facts namely whether the assessee has been a regular Income Tax assessee over the years and be said to expect that the stated amounts noticed in the transaction could readily be said to be available to him. Thus, in the absence of relevant discussion on facts, we deem it appropriate to set aside the said ground back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after obtaining necessary remand reports, if any on the past history of the assessee, if need be and of course providing the assessee a reasonable opportunity of being heard. On a perusal of the impugned order of CIT-A we find ourselves constrained to hold that the order cannot be upheld. The order cannot be said to be a speaking order in the eyes of law as the affidavit relied upon on behalf of the assessee has neither been discussed nor any reasons have been given why it has to be discarded. In the absence of any discussion on the facts and submissions advanced by the assessee before the CIT(A), we are not in a position to conclude whether the finding arrived at by the CIT(A) is correct on facts or not. Accordingly, we set aside the impugned order and restore the issue back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law. - Appeal of the assessee is allowed for statistical purposes.
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