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TMI Blog2017 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, Patna (hereinafter referred to as "the Tribunal") in IT(ss)A No.78(Pat)/04 and IT (ss)A. No.97 (Pat)/04 for the block assessment period 1996-97 to 2002-03, therefore, they are being disposed of by this common order. 2. The appeals are pending since 2007 and therefore, at this stage of admission itself, they are heard and necessary questions of law considered and decided with the consent of the parties. 3. The appeals decided by the Tribunal arise out of the orders passed in appeals and cross-appeals filed by both the assessee and the revenue. Facts in brief indicates, that, notice under Section 158BC was issued to the assessee on 2nd of September, 2002 calling upon him to file a return for the block period ending 19.07.2001 in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without taking note of the evidence and various other factors, which were considered by the CIT (Appeals) and in an arbitrary manner, the deductions permitted by the appellate authority have been interfered with. 5. It is seen that the assessee before the Assessing Officer had given statement of accounts indicating receipt of various amounts as advance for purchase of land. It was contended by the assessee that he had received the advance from prospective customers after negotiation and the same were reflected in the Annual Ledger Account along with the names and addresses of the parties, who had given the advance. The Assessing Officer disbelieved the same and a sum of Rs. 7,00,000/- was added as income. Before the CIT (Appeals), a plea w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be a subject matter of block assessment. Under these circumstances, this addition was not permissible. The CIT (Appeals) also have allowed this deduction on this account alone. The Tribunal while doing so did not consider this aspect properly. Once the capital amounting to Rs. 1,79,019/- was reflected in the original returns filed before the block assessment and there was no reopening of the assessment in accordance with law with regard to the original return filed and assessment ordered, the amount could not be added in the block assessment. To that effect, an error has been committed by the Tribunal. 8. Accordingly, with regard to ground no.2 of the assessee, these appeals are allowed, the order passed in this regard passed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not made available to the assessee and, therefore, he could not file the return in time. The CIT (Appeals) recorded the following finding to disallow the interest;- "After careful perusal of the facts and circumstances referring to this ground of appeal, I find that the contention of the appellant is correct in as much as the last photo copy of seized material was allowed to be taken on 17.06.2003. Unless and until the copy of the seized paper is made available to the appellant, he could not be expected to file the return. Therefore, there was no such delay as could be a ground for charging of interest u/s 158BFA (1). The interest charged is cancelled." 12. This is a reasonable finding and while considering ground no.5 of the revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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