TMI Blog2023 (9) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Whether having regard to facts and circumstances of the present case, this amount of Rs. 4,50,000/- is such that required the kind of rigorous and hot pursuit scrutiny by the Assessing Officer, which went as far as issue of summons to the assessee s relatives during remand to the Assessing Officer by the learned CIT(A); also deserves to be considered. Therefore, this is a fit case in which the Additional/ Joint Commissioner of Income Tax should play his role by issuing direction(s) u/s 144A of the IT Act to the Assessing Officer, giving due consideration to all relevant facts and circumstances. Therefore, AO is directed to make reference to learned Addl. CIT/Joint CIT u/s 144A and seek suitable directions (on whether the materials on record of the Assessing Officer are sufficient to accept the assessee s claim; and if not, the lines on which further investigation should be made) after the Assessing Officer starts fresh proceedings for passing denovo order in pursuance of aforesaid directions contained in foregoing paragraph (2.1) of this order. Both the Assessing Officer as well as Addl. CIT/Joint CIT are directed to view the entire matter with a fresh outlook without gett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice u/s 142(1) dated 28.11.2016 the assessee was required to explain the nature and introduction of money and sources of cash introduction. In compliance to the above query, the assessee, vide reply furnished in this office on 14.12.2016, the following explanation have been offered: i) that the assessee introduced Rs. 11,00,000/- in his imprest account for business need. The same was deposited from assessee s own savings, gifts from relatives. Assessee s relatives are all agriculturist having agriculture income. Assessee is enclosing copy of khautni of her family including son. Assessee introduced money for payment of HPCL for supply of petro products. Assessee introduce Rs. 11,00,000/- on 01/04/2013 and deposited Rs. 12,83.650/- on 02.04.2013 and same date DD was paid to HPCL vide no. 488522. ii) assessee deposit cash and withdraw cash from his imprest account according to her business need. From the perusal of imprest account your honour would observe that assessee deposited Rs. 11.00,000/- in her imprest account and then after amount was withdrawn and same amount was deposited After the end of the year imprest account was clear leaving cash in hand with the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supporting evidence regarding depositing cash of in the imprest Account formed by you. In this regard, please justify as to why the additional evidences produced by you before learned CIT(A), Bareilly should not be treated as 'after thought' for proving the introduction of cash in the cash book by you. This letter has been duly served upon the assessee (to Shri Mukesh Kumar Officer bearer) through the Notice Server of this office. No response was received from the assessee in this regard. Further a summon was issued to three relatives of the assessee separately who had given gift to the assessee and they are:- 1) Shri Tilak Singh 2) Shri Nem Pal Singh 3) Shri Nachatra Pal Singh With regard to the above summon, none of the above responded. Show cause notice to impose penalty u/s 272A(2)(c) of the IT Act 1961, is being issued separately. Thereafter, again a reminder letter dated 15.10.2018 was also sent to the assessee (received by Mr. Saxena Manager) through the N.S. of this office, requesting to attend the officer and to furnish documents for additional evidences. In response to this letter, no one attended or complied the notice. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived by the assessee from three relatives (Shri Tilak Singh, Shri Nem Pal Singh, Shri Nachatra Pal Singh), as claimed by the assessee, has also not been mentioned in the orders of the Assessing Officer and learned CIT(A) and this information is not available on records. In paragraph 9.1 of the order of learned CIT(A) (already reproduced in foregoing paragraph of this order), the learned CIT(A) has referred to written submissions and additional evidences filed by the appellant assessee; and learned CIT(A) has also quoted from remand report dated 14/01/2019 of the Assessing Officer. However, there is no discussion about what the written submissions were. In the quoted portion of the remand report dated 14/01/2019 of the Assessing Officer, there is reference to letter dated 21/05/2018 issued by the Assessing Officer to the assessee. On perusal of the quoted portion of the remand report, as reproduced in para 9.1 of impugned order of learned CIT(A), it is found that the Assessing Officer raised two queries; (i) name and address of the persons from whom gift was received (ii) why the additional evidences should not be treated as after thought . As regards (ii) the learned CIT(A) has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the file of the Assessing Officer with the direction to decide the issue a fresh in accordance with law, after providing reasonable opportunity to the assessee and to pass de-novo order on this issue accordingly. (D) As I have mentioned earlier in foregoing paragraph (B), it is clear that the case was selected for scrutiny to examine the mismatch in sales turnover reported in audit report and ITR. Further, it is also evident, on perusal of the office note of the Assessing Officer that the Assessing Officer found no discrepancy as far as the purpose for which the case was selected for scrutiny. Obviously, therefore, in respect of the main purpose for selection of the case for scrutiny, there was no discrepancy found. The issue regarding the aforesaid amount of Rs. 13,50,000/-, claimed to have been received by the assessee as gift, was only an incidental inquiry made during the course of scrutiny proceeding before the Assessing Officer. On perusal of the para 6A of assessment order, it is found that vide notice dated 28/11/2016, the Assessing Officer asked the assessee to explain the nature and introduction of money and sources of cash introduced. Vide reply dated 14/12/2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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