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TMI Blog2020 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the addition made by the AO and observed that whereas the assessee has discharged his primarily onus by 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 attor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the capacity of Power of Attorney holder and not in the capacity of owner of the land. Further, the 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the sale deeds in the capacity of power of attorney holder of the land owners namely, Hanuman 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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