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TMI Blog2015 (2) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) whether the Tribunal ought to have restored the matter back to the Assessing Officer to grant an opportunity afresh ; nevertheless the Tribunal in its view in the interest of justice has restored the matter back to the Assessing Officer and we need not comment on the finding of the Tribunal but, in our view, no substantial question of law can be said to arise out of the order of the Tribunal as the final fact finding authority has not decided any issue. The assessee may have chosen not to file return/details before the Assessing Officer earlier but nevertheless gets a chance again to place all material on which he wishes to rely upon consequent to the order passed by the Tribunal. Both the sides get another opportunity and if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income and, therefore, no return is required to be filed. However, on the basis of the information available with the Assessing Officer and the fact that the assessee did not co-operate in either filing Income-tax return nor providing any material. The Assessing Officer proceeded to make an assessment and it was observed by the Assessing Officer that the assessee had sold 2.548 hectare undivided land situated at village Narsinghpura, Patwar-Mahapura, Tehsil, Sanganer, Jaipur, jointly with Shri Chetram and Shri Roshan Kumar for a sum of ₹ 9,45,00,000 on July 27, 2006, which fell for consideration during the previous year relevant to the year under appeal. The assessee got ₹ 3,62,32,310 as his share of the sale value out of the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a remand report was sought from the Assessing Officer with reference to the additional evidence filed. It appears that the Assessing Officer did consider the additional evidence and sent the report to the Commissioner of Income-tax (Appeals) though objected to placing additional evidence on record. However, the Commissioner of Income-tax (Appeals) did consider the additional evidence placed on record so also the other material and passed an order dated May 22, 2012, dismissing the appeal of the respondent-assessee. 4. Aggrieved with the dismissal of the appeal, an appeal was preferred before the Income-tax Appellate Tribunal. Before the Tribunal, on behalf of the assessee, it was pleaded that the material, which was placed on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiation of proceedings under section 148 of the Act. He further contended that the assessee played hide and seek game with the Department as on one hand even till the last date he did not file any details, sought continuous adjournments and the Assessing Officer finding no alternative had to pass assessment order in accordance with law on the material available. He further contended that abruptly all the material surfaced and were placed before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals), after adequate opportunity, forwarded the material to the Assessing Officer and the Assessing Officer examined the details and, after appreciation of evidence and after detailed analysis, the Commissioner of Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n its view in the interest of justice has restored the matter back to the Assessing Officer and we need not comment on the finding of the Tribunal but, in our view, no substantial question of law can be said to arise out of the order of the Tribunal as the final fact finding authority has not decided any issue. 8. In our view, the assessee may have chosen not to file return/details before the Assessing Officer earlier but nevertheless gets a chance again to place all material on which he wishes to rely upon consequent to the order passed by the Tribunal. Both the sides get another opportunity and if the assessee fails again after adequate opportunity is being granted by the Assessing Officer then the Assessing Officer has again an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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