TMI Blog2020 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... tary evidence but also not conducted any enquiry and particularly by examination of the original land owners who have given a power of attorney in favour of the assessee. The assessment order is silent about enquiry conducted by the AO. Now after passing the said order of the Tribunal the AO is coming up with a new stand that the issued summons U/s 131 of the IT Act to the land owners that being the case and nothing has come out from the alleged enquiry or attempt made by the AO it would support the case of the assessee. The summons issued by the AO if served upon the land owners then non appearance of the land owners would not discharge the AO from conducting further enquiry. Assessee cannot be blamed for non appearance of the land o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y relying on the documents and the AO was not satisfied with these evidences then it was incumbent upon the AO to conduct further enquiry by examining the original owners of the land who have given the power of attorney in favour of the assessee. He has pointed out that since the land in question were sold by the assessee in the capacity of power of attorney holder, therefore, the AO has assessed the income in the hand of the assessee who sold the land. He has further pointed out that the observation and finding of the Tribunal is contrary to the fact of the case as the AO issued summons to the owners of the land who gave power of attorney to the assessee but none has appeared before the AO. He has referred to the summons issued by the AO U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sale deed also mentions that the sale consideration was received by the owners of the land prior to the date of sale, hence so far as the Power of Attorney dated 16.08.2005 and sale deed dated 14.08.2007 nothing can be inferred that the assessee has acquired the land in question and subsequently sold vide Sale Deed dated 14.08.2007. However, the Power of Attorney and Sale Deed are not conclusive proof of the fact that the assessee has not purchased the land in question. Once the assessee has discharged his primary onus by relying on these documents and the AO was not satisfied with these evidences, then it was incumbent upon the AO to conduct further enquiry by examining the original owners of the land who have given the Power of Att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anuman Sahai, Chauthmal, Gyarsi Lal, Pachuram, Shankar Lal and Nanchi Lal. The Tribunal has given a finding of fact on merits after analyzing the documentary evidence. On the other hand, the AO though did not accept the documentary evidence but also not conducted any enquiry and particularly by examination of the original land owners who have given a power of attorney in favour of the assessee. The assessment order is silent about enquiry conducted by the AO. Now after passing the said order of the Tribunal the AO is coming up with a new stand that the issued summons U/s 131 of the IT Act to the land owners that being the case and nothing has come out from the alleged enquiry or attempt made by the AO it would support the case of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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