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TMI Blog2018 (6) TMI 1819X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) in the discharge of his responsibilities is not visualized to function in a mechanical manner. Merely because the assessee s counsel apparently ignorant about the procedure relies upon evidences without following the due procedure does not entitle the First Appellate Authority to function mechanically. The Ld. CIT(A) is expected to act fairly and responsibly utilizing the powers with which he is endowed with the single minded aim that justice is done and not to frustrate a valid claim of the assessee on a hyper technical ground. The Appellate Forum provided under law must perform by ensuring that only just and due taxes for the state are only collected. The orders passed should not rely on the ignorances of the tax payers. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal has been filed by the assessee assailing the correctness of the order dt. 28.7.2017 of CIT(A) Meerut pertaining to 2009-10 AY on the following grounds: 1. That the AO is in error that Rs. 11,02,500/- investment in property represent unexplained investment, the AO ignored that the property was purchased by the assessee and his other co-owner and taken bank loan of Rs. 25,00,000/- and balance was paid by his brother and CIT(A) has not justified the confirming the same. 2. That Ld. CIT(A) is in error that bank certificate of loan was a new evidence. In the sale deed mode of payment was clearly mentioned that the source of the payment was made through the bank cheque. 3. That the assessee has right to add, modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in purchase of property was out of loan from Nainital Bank Ltd., therefore, the same cannot be said unexplained, a copy of certificate is being enclosed herewith. As the source of the investment is very well explained, therefore, there is occasion to make addition. (emphasis supplied) 5. The submission is found to have been dismissed by the CIT(A) holding that number of opportunities were given by the AO and since the evidence was not before him, the fresh evidence in the form of term loan certificate from Nainital Bank sought to be filed could not be admitted. The CIT(A) further went on to hold that though term loan of Rs. 25 lakh had been taken by the assessee and three others it could also not be accepted as it was not supporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Rule 46A of the Income Tax Rule 1962 which govern the production of additional evidences before the CIT(A) not only lays down the procedure to be adhered to by the tax payers and the tax authority but also in Sub Rule 4 of Rule 46A, The legislative intent is more than amply declared which ensure that no constraints on the power of the Commissioner appeals are visualized in order to fulfill the ends of justice. The CIT(A) has been empower more than adequately to direct the production of any document, examination of any witness etc. to enable him to dispose of the appeal, or for any other special cause . Accordingly in the facts of the present case I do not find why appropriate directions were not given by the Ld. CIT(A). Merely because t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r relevant document to explain the purpose of the loan taken and the usage thereof. No doubt it is the duty of the assessee to justify its claims. However, admittedly where the assesse s Counsel himself is ignorant about the procedures, the occasion to castigate the assessee for not being conversant with the legal requirements is, in the least, unfortunate. It is further seen that qua the specific property there were three other co-owners. The loan as per the claim put forth was from Nainital Bank as per the finding in the impugned order which also has been taken by these persons apart from the assessee. The purpose of referring to the co-sharers is relevant as exercise of administrative and quasai judicial orders passed by the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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