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TMI Blog2013 (12) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of natural justice the assessee was given one more opportunity to substantiate his claim – The matter was set aside for fresh examination. - ITA No.1385/Hyd/2010 - - - Dated:- 31-1-2013 - Shri Chandra Poojari And Shri Saktijit Dey,JJ. For the Appellant : Shri M. Chandramouleeswara Rao For the Respondent : Shri M. H. Naik ORDER Per Saktijit Dey, Judicial Member:- The appeal by the assessee is directed against the order of the Commissioner of Income-tax(Appeals)-I, Hyderabad dated 16.9.2010 for the assessment year 2008-09. 2. Briefly the facts are that the assessee is an individual. Pursuant to search and seizure operation conducted under S.132 of the Act in Radha Realty group of cases, a notice under S.153C of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further revealed that the assessee has received amount fo Rs.89.50 lakhs in cash from M/s. Demi Realtors towards services rendered in connection with sale of land to the DLF group of companies. Since the assessee did not furnish any explanation, the Assessing Officer added the amount to the total income as income from other sources. For the same reason, an amount of Rs.5 lakhs purportedly received through cheque from M/s. Mali Forex was also added to the income of the assessee. The Assessing Officer also did not accept the assessee's claim with regard to agricultural income and treated it as income from other sources. 3. The assessee preferred appeal before the CIT(A), challenging the assessment order. In course of appellate proceedings, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of land to group companies of DLF is concerned, the learned Authorised Representative for the assessee in his written submissions filed before us, contended that the assessee is a petty employee at village level in the Revenue Department of Government of Andhra Pradesh. He has not carried on any business of real estate, nor he was involved in sale or purchase of land for M/s. DLF or any of its group companies. It was submitted that excepting only one demand draft of Rs.40,02,500 and a cheque of Rs.5 lakhs, nothing was credited to his bank account. It was further submitted that even these two amounts were also not the earnings of the assessee, as one Shri Varma, Hyderabad has misused the assessee's bank account and has encashed those a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lands taken on lease. However, both the Assessing Officer and the CIT(A) have rejected the claim without giving a proper opportunity to the assessee to explain its case. In sum and substance, the learned Authorised Representative for the assessee submitted that proper opportunity was not given to the assessee, to substantiate its case and therefore, urged for granting one more opportunity to the assessee for explaining its case before the Revenue authorities. 5. The learned Departmental Representative, on the other contrary, strongly supported the orders of the Revenue authorities and submitted that ample opportunity was given to the assessee to substantiate its claims with proper evidence. 6. We have considered the submissions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e beneficiary of the demand draft. Similarly, the CIT(A) has sustained the addition of the further sum of Rs.89.50 lakhs allegedly received in cash, by observing that the signature in the money receipt forming part of the seized document tallied with the signature of the assessee in the appeal memo. The assessee has seriously disputed such finding of the CIT(A) by contending that neither the matter was referred to the Examiner of Disputed Documents to find out whether the signatures were of the assessee or not nor the assessee was given opportunity of cross-examining the person who claimed to have made payment to the assessee. It is also the contention of the assessee that materials recovered form third parties on the basis of which additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alleging commission of fraud by Shri Varma and misuse of his bank account. 8. Considering totality of facts and circumstances of the case, discussed above, and the magnitude of the additions involved, in the light of the contemporaneous evidence like proceedings before the Lok Adalat and the complaints lodged by the assessee with the Police and Bank, and also considering the plea of the assessee before us for one more opportunity to substantiate its case before the Revenue authorities, in the interests of justice, we deem it just and proper to set aside the impugned order of the CIT(A), and restore the matter to the file of the Assessing Officer. The Assessing Officer shall examine the entire matter afresh, after giving due opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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