TMI Blog2018 (1) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessee. - ITA No. 599/CHD/2017 - - - Dated:- 10-1-2018 - MS. DIVA SINGH, JUDICIAL MEMBER Appellant by : Smt. Chander Kanta, Sr.DR Respondent by : Shri Kuldeep Dhiman ORDER The present appeal has been filed by the Revenue assailing the correctness of the order dated 13.01.2017 of ld. CIT (Appeals) Patiala pertaining to 2010-11 assessment year on the following grounds. 1. In the facts and circumstances of the case, Ld. CIT(A), Patiala has erred in deleting the addition of ₹ 35,40,000/- made by the Assessing Officer on account of unexplained cash deposits. 2. The relevant facts of the case are that the assessee in the course of the assessment proceedings was required to explain the deposit of ₹ 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00. (Rs. 2540000 on 20/10/2009 in UBI Bank + ₹ 1000000 on 17/06/2009 in HDFC bank, Sirhind) as per order on account ofunxplained cash deposit in Union bank of India, Sirhind and HDFC bank, Sirhind. Amount deposited in Union Bank of India, Sirhind and HDFC Bank has duly been explaind with the documentary evidence i.e. out of sale proceeds of ancestral agriculture land sold by the appellant vide sale deed executed on 20/10/2009 out of advance received on 17/06/2009. (Copy of sale deed copy of sale agreement already submitted during the course of asstt. Proceeding) which is illegal. 1.2 Appellant was employed as secretary in the Malakpur Co-op. Agri Service Society Ltd., Malakpur. In the assessment year his Salary was ₹ 22257/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of ₹ 4000000/- form the buyer sh. Kamaljit Singh s/o sh. Sukhdev Singh r/o village rnohli, distt. Mohali. In the presence of sh.Rajinder Singh s/o Sh. Gurmit Singh Villahe Jamat, Distt. Mohali Gurdip Singh (Property Dealer) S/o Sh. Bachiter Singh R/o village Adampur, Distt. Fathegarh Sahib Other 3-4 Person. The appellant received Cash ₹ 1000000 From Buyer Sh. Kamaljit Singh S/o Sh. Sukhdev Singh in the presence of Sh. Gurdeep Singh (Property Dealer) S/o Sh. Bachitter Singh Villahe Adampur. Harkamaldeep Singh s/o sh. Darshan Singh. In the sale agreement is clearly mention that the amount given in presence of the witnesses. And the signature of the buyer match with the sale deed which is execute on 20/10/2009. 1.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice of the undersigned on 16.12.2016. Statement has been recorded and duly placed on the record (copy enclosed). Bank statement of Sh. Kamaljeet Singh and sale deeds of properties which Sh. Kamaljit Singh sold earlier have been enclosed. Keeping in view the statement and documentary evidence, it was clear that the sale consideration between Sh. Kamaljeet Singh Purchaser and Sh. Randir Singh Sh. Darshan Singh saler is ₹ 1,88,90,625/- (1/2 share) whereas the same was not considered at the time of assessment proceedings. It is therefore submitted that the appeal may kindly be decided on merits 5.5 I have considered the written submissions put forth by the appellant and also the facts of the case. During the appellate proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on facts and evidences can be easily said to be not only an irresponsible criminal waste of Government time, money and resources but also gives rise to the latent resentment in public consciousness that the tax authorities are callously heedless and uncaring vis- -vis the pain and harassment caused by such obdurate acts to the public whom they are presumed to serve. The AO once satisfied in the remand proceeding cannot be said to be aggrieved by the order passed by the CIT(A) considering his own remand report. It need not be over emphasized that as far as the world at large is concerned, the Assessing Officer is an authority and is not a specific person. Thus, merely on account of change of the AO, presumably the incumbent cannot be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the administration vigorously ensures that the Officers are advised and instructed to exercise their discretion fairly and judiciously in not filing appeals frivolously. It is noted that the administrative checks and balances put in place by the Department for ensuring that frivolous appeals are not filed, do not appear to be working. Care should have been taken to note that the issue had been given up in the Remand Proceedings by the AO. In these in the circumstances, without assailing the facts and evidences, appeal should not have been filed mechanically. It is seen that the present appeal has been filed with the approval of Pr. CIT-2 Ludhiana. It not only demonstrates that the approval has been given mechanically, it also erodes the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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