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Smt. Sudha nagar Versus Deputy Commissioner of Income Tax, Central Circle-21, New Delhi

2017 (12) TMI 126 - ITAT DELHI

Admission of additional evidence - Held that:- Having examined the records he expressed his reservations also on the admitting of the additional evidence produced before the Ld. CIT(A), because the conditions of Rule 46A has not been fulfilled in the case of the assessee. AO further contended that if at all the additional evidence were to be admitted they could not be done without depth enquiry/ investigation which might take a lot of time. However, he did not point out as to which of the eviden .....

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ssed by the Revenue Authorities are against the principle of natural justice and, therefore, the issues involved in the Appeals filed by the Assessee deserve to be set aside to the file of the AO to decide the same afresh, under the law, after detailed enquiry / investigation/verification of the each and every evidence including the additional evidence filed u/R 46A before the Ld. CIT(A) and provide adequate opportunity of being heard to the assessee. - ITA Nos. 5533 to 5539/Del/2014, ITA NOS. 5 .....

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and identical, hence, the appeals were heard together and are being disposed of by this common order for the sake of convenience, by dealing with Assessee s ITA No. 5533/Del/2014 (AY 2005-06). 2. The following grounds raised in Assessee s ITA No. 5533/Del/2014 AY 2005-06. However, the grounds raised in other 06 appeals are not reproduced here for the sake of brevity, being common in nature, except the difference in the figures. 1. That on the facts and in the circumstances of the appellant' .....

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the appellant's case, the learned Commissioner of Income tax (Appeals) erred both in fact and in law in confirming the addition of ₹ 2,95,000/- made by AO by treating the agricultural income earned by the appellant as unexplained income though the learned Commissioner of Income tax (Appeals) himself acknowledged the fact in the impugned order that the appellant has sales receipts of agricultural goods sold, proof of ownership of agricultural land and expense incurred in support of agr .....

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to plough back unaccounted income into business without bringing in any material on record found during the course of search and seizure operation in support of his allegation. 4. That on the facts and in the circumstances of the appellant's case, the learned Commissioner of Income tax (Appeals) erred both in fact and in law in upholding the validity of assumption of jurisdiction by the AO to assess the case of the appellant under section 144 of the Income tax Act, 1961 without issuing stat .....

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erms of notice 142(1) will entail ex-parte assessment in the notice under section 142(1) of the Income tax Act, 1961 issued by the AO. 6. That the appellant craves leave to add, amend or alter any of the grounds of appeal. 3. The following grounds raised in Revenue s ITA No. 5840/Del/2014 AY 2008-09. However, the grounds raised in other two appeals are not reproduced here for the sake of brevity, being common in nature, except the difference in the figures. 1. The Ld. CIT(A) has erred in law and .....

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e grounds of appeal before or during the course of the hearing of the appeal. 4. Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity. 5. We have heard both the parties and perused the relevant records. We find that Assessee is an individual and filed her return of income under section 139 of the I.T. Act, 1961 declaring income of ₹ 2,61,690/-. A search and seizure operation under section 132 of the I. .....

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ee has submitted details / documents / explanation as required by the AO for the purpose of assessment of the case of assessee under section 153A/143(3) of the Act during the course of assessment proceedings. However, the assessment was completed vide an ex-parte order dated 26.3.2013 passed u/s. 153A/144 of the I.T. Act, 1961, assessing the total income at ₹ 20,89,990/- as against the returned income of ₹ 2,61,690/-, without providing sufficient opportunity to the assessee. Against .....

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23.6.2014 offering his comments on the various evidence, documents submissions etc. filed by the assessee. Having examined the records he expressed his reservations also on the admitting of the additional evidence produced before the Ld. CIT(A), because the conditions of Rule 46A has not been fulfilled in the case of the assessee. AO further contended that if at all the additional evidence were to be admitted they could not be done without depth enquiry/ investigation which might take a lot of .....

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