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2016 (6) TMI 85 - ITAT CHANDIGARH

2016 (6) TMI 85 - ITAT CHANDIGARH - [2016] 48 ITR (Trib) 1 - Addition on unexplained cash credit under section 68 - Held that:- additional evidences are admitted at this stage, therefore, the issue on the merits shall have to be decided afresh by the Assessing Officer because Assessing Officer did not have any opportunity to consider these additional evidences on the merits. We, accordingly, set aside the orders of the authorities below and restore this issue of addition of ₹ 35 lakhs unde .....

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of assessee for statistical purposes.

Addition of agriculture income - Held that:- The assessee filed the original return of income under section 139 of the Act on October 10, 2008, declaring the agriculture income of ₹ 58,384 and shown the total income at ₹ 14,43,163. The same total income was declared in the return filed under section 153A of the Act on September 5, 2012. The assessee failed to explain how the assessee could have substituted the agricultural income in re .....

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vised return to claim higher agriculture income under section 139 of the Act. Therefore, considering totality of the facts and circumstances, we do not find any merit in this ground of appeal of the assessee. The same is accordingly dismissed. - Decided against assessee - I. T. A. No. 345/Chd/2015 - Dated:- 3-5-2016 - Bhavnesh Saini (Judicial Member) And Rano Jain (Accountant Member) For the Petitioner : Vishal Mohan For the Respondent : Sushil Kumar ORDER Bhavnesh Saini (Judicial Member) 1. Thi .....

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r rule 46A of the Income-tax Rules, 1962 and confirming the addition of ₹ 35 lakhs on account of unexplained cash credit under section 68 of the Income-tax Act, 1961. 4. Briefly the facts of the case are that search and seizure operation under section 132(1) of the Income-tax Act was conducted on October 8, 2010, in the Chauhan group of cases. The assessee filed return of income under section 139 of the Income-tax Act on October 10, 2008, showing a total income of ₹ 14,43,163. The As .....

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ts, Income-tax return and permanent account number of the creditors in order to prove their identity, creditworthiness and genuineness of the transactions. The assessee, however, did not file any confirmation from the above creditors. Since the assessee failed to furnish any documentary evidence in this regard before the Assessing Officer, therefore, the Assessing Officer rejected the contention of the assessee that merely because transactions have been routed through bank account would not expl .....

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supplementary application and it was contended before the learned Commissioner of Income-tax (Appeals) that the additional documents were absolutely necessary for adjudication of the case and that the same were not available with him at the time of completion of the assessment which was, therefore, sufficient cause for non-production before the Assessing Officer. The additional evidences sought to be admitted in respect of both the creditors were their copies of permanent account number card, b .....

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ithin one of the conditions of rule 46A. The learned Commissioner of Income-tax (Appeals) did not find any circumstance under rule 46A under which additional evidence should be admitted, therefore, request for admission of additional evidence under rule 46A was rejected. The learned Commissioner of Income-tax (Appeals) also confirmed the addition on the merits and rejected the contention of the assessee because additional evidence has not been admitted and further, merely because loans have been .....

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and confirmations from both the creditors. These documents are absolutely necessary for adjudication of the issue and goes to the root of the matter. He has submitted that the additional evidences were not available with the assessee at the time of assessment despite the best efforts made by the assessee to place the same on record. Therefore, the assessee was prevented by sufficient cause from producing these vital and necessary documents before the Assessing Officer, therefore, additional evi .....

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oner of Income-tax (Appeals). He has submitted that the assessee, who was in appeal before the learned Commissioner of Income-tax (Appeals), and invoked rule 46A of the Income-tax Rules, it was incumbent upon the assessee to comply with the requirements of rule strictly. He has relied upon the decision of the Delhi High Court in the case of CIT v. Manish Build Well Pvt. Ltd. [2011] 16 taxmann.com 27 (Delhi). 7. We have considered the rival submissions. The Assessing Officer at the assessment sta .....

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additional evidences and made a request for admission of additional evidence because the assessee was prevented by sufficient cause from producing these documents before the Assessing Officer. 7(i) Rule 46A(1)(c) of the Income-tax Rules provides that, "Commissioner of Income-tax (Appeals) could admit the additional evidence where the assessee was prevented by sufficient cause from producing before the Assessing Officer any evidence which is relevant to any ground of appeal". 8. The abo .....

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required to be looked into by the authorities below". The same view is taken by the hon'ble Punjab and Haryana High Court in the case of CIT v. Mukta Metal Works [2011] 336 ITR 555 (P&H). 8(i) Since additional evidences are relevant and goes to the root of the matter, therefore, the learned Commissioner of Income-tax (Appeals) should have admitted the same at the appellate stage. Further, the explanation of the assessee is just and proper that despite making best efforts, these evi .....

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, should have admitted additional evidences in order to do substantial justice between the parties. In view of the matter, we set aside the order of the learned Commissioner of Income-tax (Appeals) in this regard and admit the additional evidences for the purpose of deciding issue on the merits. 10. Since these additional evidences are admitted at this stage, therefore, the issue on the merits shall have to be decided afresh by the Assessing Officer because Assessing Officer did not have any opp .....

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ssing Officer for final determination of the issue on the merits. The Assessing Officer shall give reasonable sufficient opportunity of being heard to the assessee. 11. In the result, ground No. 1 of appeal of the assessee is allowed and ground No. 2 of the appeal of the assessee is allowed for statistical purposes. 12. On ground No. 3, the assessee challenged the addition of ₹ 5,50,000 on account of agricultural income. Briefly the facts of the case are that the assessee has shown the agr .....

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culture income so shown under section 139 and section 153A of the Act. 12(i) The assessee submitted before the learned Commissioner of Income-tax (Appeals) the same facts and filed details of earning of agriculture income and agriculture income earned in the earlier years. The learned Commissioner (Appeals), however, did not accept the contention of the assessee because the difference in the agriculture income shown in the regular return of income and return filed under section 153A have not bee .....

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