9911796707
TMI Blog2024 (6) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... ce by the assessee before us were not there before the A.O in the course of the assessment proceedings, therefore, we are of the view that the matter in all fairness requires to be restored to the file of the A.O for the limited purpose of verifying the correctness of the aforesaid claim of the assessee. In case, the claim of the assessee is found to be in order and also, to the satisfaction of the A.O, the addition made in his hands to the said extent shall stand vacated. - SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER For the Assessee : Shri Sakshi Gopal Aggarwal, CA For the Revenue : Shri Satya Prakash Sharma, Sr. DR ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 22.08.2022, which in turn arises from the order passed by the A.O under Sec. 144 r.w.s.147 of the Income-tax Act, 1961 (in short the Act ) dated 20.10.2018 for the assessment year 2011-12. The assessee has assailed the impugned order on the following grounds of appeal before us: 1. The income tax officer ward 3(1) has been erred for pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) finding no infirmity in the view taken by the A.O approved the additions made by him. For the sake of clarity, the observations of the CIT(Appeals) are culled out as under: I have considered the submissions of the Appellant. I find that the details which have been submitted now, were never submitted before the AO. The Appellant has not submitted any documents/details /explanation in the course of the assessment proceedings compelling the AO to pass order u/s 144 r.w.s. 147 of the Act. In view of these facts, the evidences being submitted in the present proceedings partake the character of additional evidences, admission of which is governed by Rule 46A of the IT Rules. The Appellant has also not submitted any reasons/explanation as to what prevented the Appellant in making such submissions before the AO in course of the re-assessment proceedings. Here, it is pertinent to state that Rule 46A completely bars an Appellant to furnish any additional evidences, lest the Appellant states out a case, which case must fall in any of the four limbs of clauses (a) to (d) of Sub-rule (1) of Rule 46A of the Income Tax Rules, 1962. In this regard, it would be imperative to refer to the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional evidence, other than those which have been filed before a AO, except in the circumstances laid out in Rule 46A(1). Thus, it is clear the before the first Appellate Authority an Appellant can rely on the evidence filed before the AO and in case an Appellant so chooses to furnish any evidence other than the ones filed by him before the AO, then in that situation the Appellant must make out a case as falling under any of the four limbs of rule 46A(1). It therefore emerges that without stating a case under Rule 46A(1), an appellant cannot file additional evidence. A natural corollary of the same is that in the absence of any case made out by an Appellant under Rule 46A(1), the first Appellate Authority cannot consider the additional evidence filed before him. In this regard, it would be pertinent to refer to the ratio laid down by Hon'ble Delhi Court in the case of CIT vs. Manish Build Well Pvt. Ltd. [ITA no.928/2011 dated 15/11/2011], it was held/averred, as follows, by the Hon'ble Delhi High Court: 23. It is for the aforesaid reason that Rule 46A starts in a negative manner by saying that an appellant before the CIT (A) shall not be entitled to produce before him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the same is dismissed as not pressed. 7. Adverting to the merits of the case, it is the claim of the Ld. AR that the aforesaid bank account in question, i.e., bank account No.139010100136587 with Axis Bank Ltd. was jointly held by S/shri Devidas Ramdas Keshwani (father of the assessee); (ii) Alok Keshwani (assessee), Page 53 to 56 of APB. The Ld. AR submitted that both the aforesaid bank account a/w. interest income that had accrued on the same were duly disclosed by the assessee s father, viz. Shri Devidas Ramdas Keshwani (supra) in his return of income for the year under consideration, i.e., A.Y.2011-12, Page 28 to 51 of APB. The Ld. AR had taken us through the return of income, computation of income a/w. balance sheet of Shri Devidas Keshwani. Our attention was also drawn by the Ld. AR to the computation of income of Shri Devidas Keshwani for A.Y.2011-12, wherein interest income of Rs.1152/- was disclosed a/w. copy of latter s capital account, Page 29 of APB. Also, the Ld. AR had taken us through the balance sheet of Shri Devidas Keshwani as on 31.03.2011, wherein an amount of Rs.26,971.79/- was reflected against a bank account with Axis Bank, Page 31 of APB. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the closing balance of the above said bank account has been shown in Part A BS, 3a(iii) in the ROI filed. 6. That your honor, the closing balance of above said bank account of Rs 26971.79/- has also been disclosed by my father in the above said Return of Income, though the said balance did not tally with amount reflected in bank statement of above said bank account for which I have through my authorized representative has already filed a reconciliation statement at page no. 1 of additional paper book. 7. That your honor, the return of income filled by my father for the AY 2011-2012 has been processed u/s.143(1) vide order no. CPC/1112/14/1203359602 dt.14/06/2012 and the refund of Rs.11,140/- has been credited by the department in the same above referred bank account (copy of order and balk statement of relevant period in which refund was credited is also enclosed with the submission). As the amount disclosed in the balance sheet of Shri Devidas Keshwani as on 31.03.2011, Page 31 of APB of Rs.26,971.79 did not match with the amount that was found disclosed in the bank account No.139010100136587 as on 31.03.2011 at Rs.21,868.47, therefore, the Ld. AR on being confronted with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad adopted a lackadaisical approach and failed to participate in the course of the assessment proceedings, which, thus, had led to framing of the assessment by the A.O u/s. 144 r.w.s. 147 dated 20.10.2018. Accordingly, as the aforesaid documents which had been pressed into service by the assessee before us were not there before the A.O in the course of the assessment proceedings, therefore, we are of the view that the matter in all fairness requires to be restored to the file of the A.O for the limited purpose of verifying the correctness of the aforesaid claim of the assessee. In case, the claim of the assessee is found to be in order and also, to the satisfaction of the A.O, the addition made in his hands to the said extent shall stand vacated. 11. Before parting, we may herein observe that as the Ld. AR had not placed any contention with respect to cash deposit of Rs.40,800/- in the savings bank account No.139010100136730, therefore, the addition to the said extent made by the A.O is upheld. Thus, the Ground of appeal No.2 raised by the assessee is allowed for statistical purposes in terms of our aforesaid observations. 12. As the Ld. AR had not advanced any contention with resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
