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TMI Blog2017 (5) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... al Member For The Appellant : Shri Bhupendra Shah For The Respondent : Shri M.V. Rajguru ORDER Per Jason P. Boaz, A.M. These appeals by the assessee are directed against the orders of the CIT(A)-16, Mumbai dated 28.03.2014 for assessment years 2001-02 to 2004-05 confirming the imposition of penalty under section 271(1)(c) of the Income Tax Act, 1961 (in short 'the Act'). 2. These appeals were earlier dismissed exparte by way of orders of even number dated 10.05.2016, for reason of non prosecution by the assessee on account of not being present or represented on various dates on which these appeals were fixed in response to notices issued. Subsequently, the miscellaneous applications in MA Nos. 403 to 406 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the basis for its imposition; i.e. the quantum additions made by the authorities below, have been set aside and restored to the file of the AO for fresh examination and adjudication by the decision of the Coordinate Bench of this Tribunal in assessee s own case in ITA Nos. 8077 to 8080/Mum/2010 vide order dated 24.04.2015 (copy of which has been placed on record). 3.2 We have carefully perused the aforesaid order of the Coordinate Bench (supra) and find that the assessee s appeals for assessment years 2001-02 to 2004-05 on quantum additions, that form the basis for levy of penalty, have been set aside and restored to the file of the AO for reexamination and fresh adjudication, holding as under at paras 7 to 11 thereof : - 7. Havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same area. Therefore, in the interest of justice and fair play, we restore this issue to the file of the AO. The AO is directed to verify the agricultural income as per the Revenue records of the District Collector by calling information or sending I.T. Inspector as the case may be and after giving a reasonable opportunity of being heard to the assessee, decide the issue afresh. Grievance relating to the admissibility of agricultural income is allowed for statistical purpose. 8. The only ground remains is that for A.Y. 2002-03 which is in respect of the addition of ₹ 6 lakhs. 9. At the very outset, it has to be understood clearly that the entry which was found credited in the books of account is of ₹ 5 lakhs and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed to produce the witnesses and the person making the affidavits. At page-214 of the Paper Book-1B, we find an affidavit of Shri Laxmanaram J. Choudhary who stated that he was a witness to the land deal between the assessee and Shri Gajaji Choudhary. In this affidavit, we further find that the witness has clearly stated that he has appeared before the ACIT 17(3) on 5.10.2009. 10. We do not find anything which could suggest the admissibility or otherwise of this affidavit of the witness since the AO has rejected the claim of the assessee in the remand proceedings holding that the witness was not produced before him. This affidavit of the witness is in contradiction to the claim of the AO. However, in the interest of justice and fair ..... X X X X Extracts X X X X X X X X Extracts X X X X
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