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TMI Blog2021 (9) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... h State Bank of India during the F.Y. 2009-2010. Accordingly, the A.O. issued a query letter Dated 04.01.2017 to the assessee for verification of the financial transactions entered into by him. However, no reply was received. Since the source of cash deposits has not been explained and the PAN and ITR of the assessee was also not available, the A.O. was of the belief that cash deposited by the assessee was out of his undisclosed income. He, therefore, reopened the case of the assessee after recording reasons and after obtaining satisfaction of the PCIT, Meerut. Notice under section 148 of the I.T. Act was issued on 21.03.2017 which was duly served on the assessee, but, no compliance was made by the assessee to such notice. The A.O. thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the total income of the assessee. 2.3. Before the Ld. CIT(A), the assessee apart from challenging the addition on merit, challenged the validity of the re-assessment proceedings. Certain additional evidences were also filed before the Ld. CIT(A). However, the Ld. CIT(A) was not satisfied with the arguments advanced by the assessee. He upheld the re-assessment proceedings as well as the addition on merit. So far as the merit of the case is concerned, the Ld. CIT(A) upheld the action of the A.O. by observing as under : "During the course of appeal proceedings the AR has moved and application under Rule 46A of the IT Rules, 1962 along with purported copy of agreement to sell in which a sum of Rs. 31,50,000/- has been shown as advance rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an. (Annexure-4). 5. Copy of purported Agreement to Sell as filed during the appeal proceedings. (Annexure-5). In all these documents except the last one Babu Khan has signed in Hindi whereas in the alleged Agreement to Sell his purported signature are in English. In the Agreement to Sell filed as additional evidence during the appeal proceedings vide letter received on 13.07.2018 the signature of Babu Khan is in English as in all the other documents he has been signing in Hindi which indicates that agreement to sell is an afterthought already a forged piece of evidence. In all the sale deeds where Babu Khan involved which were submitted during the assessment proceedings, the appellant Sh. Babu Khan has signed in Hindi the copy of PAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved with such Order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds : "1. That the assessment U/s 144/147 was made without any serving the reason and approval of Pr. CIT for reopening of the assessment as well as the assessment made by the A.O. is bad in law. The CIT(A) has not dispose this ground. 2. That the A.O. has not considered advance taken the amount by the assessee along with his uncle as sale amount against the agriculture land. The document filed by the assessee is well supported by copy of Ikrarnama and sale deed. Even A 0 as well as CIT(A) never tried to examine on sale deed and agreement photo of the assessee was also pasted. Then rejection by CIT(A) on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f land, deposit out of agricultural income and past withdrawals. The Ld. CIT(A) should have accepted the same. He submitted that there is no evidence on record that the documents filed by the assessee are forged and non-genuine without conducting any enquiry. He accordingly submitted that the addition made by the A.O. and sustained by the Ld. CIT(A) should be deleted. 5. The Ld. D.R. on the other hand, heavily relied on the Order of the Ld. CIT(A). He submitted that before the A.O. the assessee has not given any proper explanation and the Ld. CIT(A) has given detailed reasoning for sustaining the addition made by the A.O. He accordingly submitted that the Order of the Ld. CIT(A) be upheld. 6. I have considered the rival arguments made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Agreement to Sell was signed in English. He submitted that merely because one of the document was singed in English and the assessee being a Lecturer in a College, cannot be a ground to disbelieve that assessee cannot sign in English since all his other documents are signed in Hindi. He submitted that it is the prerogative of the assessee as to how he can sign i.e., whether in Hindi or English and the A.O. without making any enquiry could not have disbelieve the document and treat the same as forged. 6.1. I find some force in the above arguments of the Learned Counsel for the Assessee. When the assessee has submitted copy of Agreement to Sell of the agricultural land, at least the A.O. could have called the person who had given so much ..... X X X X Extracts X X X X X X X X Extracts X X X X
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