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TMI Blog2017 (3) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... f account, bills/vouchers etc could not be produced by the assessee. It has been recorded by the Tribunal that no doubt the assessee did not cooperate with the Assessing Officer in completion of the assessment proceedings and that the books of account etc were not produced inspite of opportunity but the said evidence might have been relevant for the calculation of the real income of the assessee. The Tribunal keeping in view the overall facts and circumstances of the case rightly directed the CIT(A) to admit additional evidence and decide the case afresh after affording reasonable opportunity to the assessee of being heard. - ITA No. 98 of 2017 - - - Dated:- 16-3-2017 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) Whether on the facts and in the circumstances of the case and in law, the ITAT erred in holding that real income of the assessee be assessed in the delivery of justice even though the ITAT itself held that the assessee did not cooperate with the Assessing Officer in completion of assessment proceedings and natural justice already stood delivered? (v) Whether on the facts and in the circumstances of the case and in law, the ITAT erred in not taking into consideration the judgment of Hon ble High Court of Allahabad in the case of Ram Prashad Sharma Vs. CIT,119 ITR 867 wherein, it was held that the powers of the Tribunal to admit additional evidence under Rule 29 were limited and the Tribunal had a discretion which of course, must be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the assessee in the immediate preceding previous year. The Assessing Officer observed that the assessee leased out his 13 acres of agricultural land at the rate of ₹ 30,000/- per acre per year and the amount was credited to his capital account. Hence, the Assessing Officer added the agricultural income of ₹ 3,90,000/- to the returned income for rate purposes. Further, deduction of ₹ 1,00,000/- claimed by the assesssee under Chapter VIA of the Act was disallowed in the absence of any evidence. Aggrieved, thereby, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee also filed an application under Section 250 of the Act read with Rule 46A of the Income Tax Rules, 1962 (in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of the assessee, he wanted to file additional evidence under Rule 46A of the Rules before the CIT(A). In his affidavit dated 04.03.2010, the assessee had even stated that he had undergone heart surgery. In the first week of December, 2009, he got himself examined from the hospital at Mohali where the doctors advised him bed rest. In view of this factual position books of account, bills/vouchers etc could not be produced by the assessee. It has been recorded by the Tribunal that no doubt the assessee did not cooperate with the Assessing Officer in completion of the assessment proceedings and that the books of account etc were not produced inspite of opportunity but the said evidence might have been relevant for the calculation of the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Assessing Officer. In his affidavit dated 04.03.2010, the appellant has stated that about two years back he had undergone heart surgery and in the first week of December, 2009, he again got himself examined from Mohali where the doctors advised him bed rest and for that matter, necessary compliance regarding production of account books and bills/vouchers etc could not be made. This, circumstance also does not help the appellant because even prior to December, 2009, the Assessing Officer had specifically asked him to produce the books of account and other records which he did not comply. In such circumstances, it cannot be said that the appellant was prevented by sufficient cause from producing the evidence which was called upon to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... might have been relevant for the calculation of real income of the assessee, therefore, in view of the substantial justice, we direct the learned CIT(A) to admit additional evidence and decide the case afresh after affording a reasonable opportunity to the assessee of being heard. 5. No illegality or perversity has been shown by the learned counsel for the appellant-revenue in the findings of fact recorded by the Tribunal, warranting interference by this Court. Thus, no substantial question of law arises. Consequently, the appeal stands dismissed. It is, however, clarified that the Assessing Officer shall complete the assessment expeditiously, preferably within three months from the date of receipt of a certified copy of this order. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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