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TMI Blog2018 (9) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... tate the very same issue by filing an appeal in the absence of any rebuttal on facts and evidences can be easily said to be not only an irresponsible criminal waste of Government time, money and resources but also gives rise to the latent resentment in public consciousness that the tax authorities are callously heedless and uncaring vis-à-vis the pain and harassment caused by such obdurate acts to the public whom they are presumed to serve. Once the AO is satisfied in the remand proceeding, he cannot be said to be aggrieved by the order passed by the CIT(A) considering his own remand report. It need not be over emphasized that as far as the world at large is concerned, the Assessing Officer is an authority and is not a specific person. Thus, merely on account of change of the AO, presumably the incumbent cannot be allowed to file appeals willy nilly. - Decided against revenue - ITA No. 1319/CHD/2017 - - - Dated:- 28-6-2018 - MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER For The Appellant : Smt. Chanderkanta, Addl CIT For The Respondent : None ORDER PER DIVA SINGH The present appeal has been filed by the Revenue assail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndeep Singh, in equal 1/3rd share each, which had been sold by the assessee during her visit to India, i.e. her share of ownership in the said land, as well as the respective share of ownership of her sons, namely S/Sh. Mandeep Singh AND Sandeep Singh, in her status as that of being the 'Power of attorney ' holder of her sons, vide 'Registered Sale deed' dated: 21.05.2008, for a total 'Sale consideration of ₹ 43 lacs, which sale proceeds were received by the assessee in cash at the time of execution of the 'Sale deed' and was deposited in her SB A/c No. 12030100015639 with Bank of Baroda, Samrala, as under- Date Particulars Amount 21-05-2008 Cash Deposited in Bank ₹ 15,00,000/- 21-05-2008 Cash Deposited in Bank ₹ 20,00,000/- 21-05-2008 Cash Deposited in Bank ₹ 8,00,000/- Total ₹ 43,00,000/- Had been subjected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may therein in all fairness and in the interest of justice may kindly be admitted. That still further it is humbly submitted that as the aforesaid 'documents' (supra) being furnished before your goodself have a strong bearing on the assessing of the True income' of the assessee, the same may kindly be , admitted specifically in light of the settled position of law so laid down by the Hon'ble High Court of Punjab Haryana, wherein the Hon'ble High Court sizing on the fact that when 'Substantial justice' is pitted against Technicalities' there in the very interest of justice and fairness, the forever has to prevail, reliance is placed on the judgment of the Hon'ble High Court in the case of CIT Vs. M/s Chittosho Motors (ITA No. 741 of 2010; Dt. 05.01.2011) 5. It is seen from the record that the said application alongwith evidences was forwarded by the CIT(A) to the AO. It is further seen that the AO vide report dated 27/06/2016 stated that as the assessee did not participate in the proceedings during the assessment stage, thus no further opportunity should be provided as the assessee has not cooperated. The CIT(A) taking note o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attorney holder of her sons vide Registered Sale Deed dated 21.05.2008, for a total sale consideration of ₹ 43 lac, which 'Sale consideration was received by the assessee in 'Cash' at the time of execution of the 'Sale deed' i.e. as on 21.05.2008 (supra). That the entire 'Sale consideration' of ₹ 43 lac so received by the assessee in cash from the 'Buyers' at the time of execution of 'Sale deed' i.e. on her behalf, as well as in behalf of her sons, was therein deposited by her in SB A/c No. 12030100015639 so held by her with Bank of Baroda, Samrala, as under:- Date of deposit Particulars Amount Deposits 21-05-2008 Cash Deposited in Bank 15,00,000/- 21-05-2008 Cash Deposited in Bank 20,00,000/- 21-05-2008 Cash Deposited in Bank 8,00,000/- The counsel of the assessee also submitted photocopy of the sale deed executed on 21.05.2008 alongwith other supportin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the assessment order, however was unable to justify the raising of the present ground in the face of the claim having been given up by the assessing officer in categoric terms as per his report dated 07/09/2016 extracted in the order itself. In the face of the claim having been given up by the assessing officer himself in the remand proceedings, the maintainability of the present appeal was questioned. The Ld. Sr.DR relied upon the assessment order without making any further submissions 9. We have heard the submissions and perused the material available on record. As is evident from record, there were justifiable reasons for admission of fresh evidence for which purposes apparently the Revenue also has refrained from raising any ground challenging the admission of additional evidence. We further find that the AO in his Remand Report in very categoric terms has stated that the source of cash deposits in the bank account have been verified and are found to be correct and true as per the claim of the assessee, which is the specific reasoning taken by the CIT(A)in para-3.7 wherein ultimately it is concluded as under : From the aforesaid facts, it is apparent the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16,wherein the assessing officer has also reported that despite best efforts the notices u/s 148 and u/s 142(1) could not be served upon the appellant as the proper address of the appellant was not available initially. Therefore, the appellant could not be contacted in the ordinary way of sending notices and letters. The assessing officer has stated that apparently sufficient opportunities were granted to the appellant, however since the appellant was not traceable and the notices could not be served upon the ordinary way, the AO was left with no alternative but to resort to servicing of notices by affixture. 3.6 In my considered view although the notices could not be not served through orderly manner to the appellant initially, therefore the time left for the assessment was lesser and the appellant had the case wherein it was sufficiently prevented to file the relevant submissions evidentiary document at the time of assessment proceedings, therefore, under rule 46A, the additional evidence filed by the appellant are admitted. 9.2 In the peculiar facts, we note the filing of the present appeal by the Revenue is a case of sheer harassment and abuse of the powers vested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic person. Thus, merely on account of change of the AO, presumably the incumbent cannot be allowed to file appeals willy nilly. Such rampant careless behaviour shakes the public trust and faith reposed in the authority of the AO to act fairly and impartially as has been noted by the Apex Court in the case of CIT Vs Mahalaxmi Sugar Mills Co. Ltd. (1986) 160 ITR 920 (S.C) There is a duty cast on the ITO to apply the relevant provision of the Act for the purpose of determining the true figure of the assessee s taxable income and the consequential tax liability . It would not be out of place to extend this that so as to also mean that it is also the duty of the Assessing Officer to file appeals only if the AO is aggrieved by the finding. The conclusion arrived at on considering his own Remand Report cannot be such an instance unless the facts considered are assailed as incorrect facts. It is for this specific reason that checks and balances have been admittedly placed on record requiring that before the filing of appeal is permitted to the AO, the approval of Pr. CIT is necessary. The said exercise has a meaningful purpose as it not only enures the tax payer from defending frivolous a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the evidence in the Remand Report gives rise in the public mind to seeds of State alienation. Such an act severely erodes the trust and implicit faith which the tax payer generally reposes the Assessing Officer to always act fairly and impartially in a democratic India. The tax administration works for the government of India and cannot be allowed to be viewed as an agent of an alien State which was the case of pre independence India. 9.3. Thus, being aware and alive to the fact that the ITAT does have the power to impose costs, the exercise is refrained from in the hope that the administration vigorously ensures that the procedures laid down for filing of appeals are adhered to and the officers are advised, instructed and warned to exercise their discretion fairly, judiciously and not file appeals frivolously. It may not be out of place to refer to the decision of the Apex Court in the case of Union of India ors Vs Pirthwi Singh Ors. wherein vide their judgement dated 24.04.2018, the Apex Court imposed a cost of ₹ 1 lac noting that, The couldn t-care-less and insouciant attitude of the Union of India with regard to litigation, particularly in the Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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