9911796707
TMI Blog2019 (10) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to purchase of immovable property transaction exceeding Rs. 30 lakhs. On verification, the AO found that the assessee did not disclose the property transactions in the return of income already filed. Therefore, initiated proceedings u/s 147 by issue of notice u/s 148 of the Income Tax Act, 1961 (in short 'Act'). In response to the notice issued, the assessee filed the return of income admitting total income of Rs. 2,34,130/- in addition to agricultural income of Rs. 1,25,000/-. The AO has taken up the case for scrutiny and issued the notices u/s 143(2) and 142(1) and called for various details by issue notices. Even though the notices were served, there was no response from the assessee. Time and again, the AO made all out efforts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing, the Ld.AR argued that the assessee is an illiterate lady and all the business affairs, transactions were handled by her husband and she was not aware of the transactions made by her husband in her name. She was having strained relations with her husband and she was in hapless condition with regard to information of the sundry creditors and the sources for acquisition of the properties. She further stated that her husband has raised the funds for acquiring the properties and the lands were registered in her name. Referring to page No.35 of the paper book, the Ld.AR argued that her husband, Shaik Mohammed Faruq had entered into Sale agreement cum GPA for purchase of property at Kundavari Kandrika for a sum of Rs. 60,27,000/- as evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the assessee has not furnished the details. Therefore, she argued that the assessee has furnished the false paper book with wrong certification and there was no mention in the assessment order with regard to submission of the said documents. Therefore, the Ld.DR argued that the assessee has no case for admission of additional evidence, hence, requested to reject the assessee's petition for admission of additional evidence and there is no case for remitting the matter back to the file of the AO. 5.1. Responding to the argument of the Ld.DR, the Ld.AR submitted that Sl.2 to 21 are within the knowledge of the AO / CIT(A), hence the same was certified correctly. The Ld.AR further submitted that he has explained the pitiable condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. DR that the material in the paper book was not within the knowledge of the department. When there is a doubt regarding correctness of the contents of the paper book, it is obligatory on the part of the Ld.DR to send the paper book to the AO and ascertain the correctness of the documents placed in paper book. Though two years were lapsed after submission of the paper book, no such exercise was made by the department and no evidence was placed before us. Therefore, we are unable to accept the allegation that the documents from sl. 2 to 21 are false. The Ld.DR should make allegation only with proper evidence, but not on assumptions or presumptions. Though it is mentioned in the assessment order or CIT(A) orders that the assessee has not fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find no merit in the argument of the Ld.DR to impose the costs. We are of the considered opinion that this case needs to be considered on human approach and we find merit in the argument of the Ld.AR that with strained relations from her husband, there is genuine reason for not collecting information due to non cooperative attitude of her husband. From page No.35 of the paper book, it is evident that her husband has made the payments and the lands were registered in the name of his wife. This also supports the submission of the assessee that the funds were arranged by her husband for acquiring the properties. Therefore, in the interest of justice, we admit the additional evidence and we are of the considered opinion that in the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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