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TMI Blog2024 (8) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of the death of wife of the assessee he could not produce the details as it was not found properly at the time of proceeding before the lower authority. Even the status of mind of the assessee was under tremor. This resulted the non compliance before the ld. AO but at the first appeal stage before the ld. CIT(A) the assessee filed the additional evidence and prayed that the same be considered in light of the facts stated herein above. He further based on these facts submitted that the ld. CIT(A) should have considered the applications under rule 46A as the assessee being a village man, not technically equipped and unaware of such notice uploaded on the portal for which no intimation was received through mail or SMS skipped to check the portal and by time she assessed her e-portal she left heavenly abode. The assessment was completed. Therefore, we admit this evidence. Since, these additional evidence is also required to be tested on its merits in order to bring the correct fact on record and in order to charge the correct tax on the income of the assessee. As the ld. AR prayed that these facts are not examined by the CIT(A) and if given a chance the assessee would like to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the matter in ITA No. 68/Jodh/2023 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably interlinked or in fact interwoven and the facts and circumstances of other cases are identical except the difference in the amount indispute other cases. The ld. DR did not raise any specific objection against taking that case as a lead case. Therefore, for the purpose of the present discussions, the case of ITA No. 68/Jodh/2023 is taken as a lead case. Based on the above arguments we have also seen that for these appeals grounds are similar, facts are similar, and arguments were similar and therefore, were heard together and are disposed by taking lead case facts, grounds, and arguments from the folder in ITA No. 68/Jodh/2023. 4. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 68/Jodh/2023 on the following grounds; 1. The Id. CIT(A) has erred in upholding the order passed by Id. AO u/s 143(3) r.w.s 147. The order so made is bad in law and bad on facts and is contrary to the principles of natural justice. The initiation of proceedings u/s 148 is bad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l heir of the assessee after the death of the assessee. In such a situation, as per Law, the assessee should have clubbed the income of his wife with him as a dead person cannot earn any income which is actually enjoyed by the legal heir. So legal heir should have included the same in this income and filed ITR accordingly but in this case the assessee has failed to do so and has a filed a separate ITR for his wife who was deceased by then Shri Teja Ram Jakhar, in the statement during the assessment proceedings of Late Smt. Sita had admitted to bear all responsibility in respect of tax/penalty/prosecution, if any arose in his deceased wife's case. Considering the fact of the case the case was taken up for scrutiny u/s 147 of the I.T. Act, 1961. 5.2 On perusal of ITR of Late Smt. Sita it was noticed that the income of the assessee after the death i.e. from 26.10.2013 to 31.03.2014 should be clubbed by the legal heir in his ITR. As per ITR filed on 28.03.2015, in the name of Smt. Sita, net taxable income of Rs 2,05,740/- and agricultural income Rs. 3,98,150/- total 6,03,890/- was declared for A.Y. 2014-15. It is pertinent to mentioned here that during the period under consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has claimed deduction under section 54F in the return under section 148 while in the original return no such claim was there. So the assessee was requested to submit the document related to purchase of residential house or construction of the same during the year under consideration vide notice u/s 142(1) dated 21/9/2019 As discussed above no compliance was made to the statutory notices by the assessee so the claim of 54F amounting to Rs. 252039/- is disallowed and added back to the income of the assessee. Further the assessee in the original return has shown cost of acquisition of Rs. 28571 /- while in the return filed u/s 148 of the Act, the same is shown as 87961/-. Considering the fact that no submission made by the assessee the cost of acquisition as taken as the one filed under original return i.e. 28571/- and the claim of 54F is disallowed so long term capital gain is computed as 311429/- and added to the income of the assessee. Since the assessee was remained non- compliant and has not submitted the details required by AO and therefore, the assessment was completed based on the available information with the ld. Assessing Officer. 6. Aggrieved from the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucing evidences/information. Keeping in view that the AO has provided more than sufficient opportunity of being heard, this case doesn't fall under any exceptions of rule 46A of the IT Rule. Thus, the additional evidences are not admitted u/s 46A of the I. T. Rule, 1962 on merit. Thus, the present appeal is primarily dismissed. 7. Aggrieved from the above order of the ld. CIT(A), the assessee preferred the present appeal on the ground as stated hereinabove. Apropos to the grounds so raised, the ld. AR of the assessee submitted that looking to the fact of the case that the assessment is made in the case on account of the fact that income wife after her death partly to be assessee in her name and partly in his name for the year under consideration as well as for the subsequent year. On account of the death of wife of the assessee he could not produce the certain details as it was not found properly at the time of proceeding before the lower authority. Even the status of mind of the assessee was under tremor. This resulted the non compliance before the ld. AO but at thefirst appeal stage before the ld. CIT(A) the assessee filed the additional evidence and prayed that the same be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed her e-portal she left heavenly abode. The assessment was completed. Therefore, considering the peculiar and facts of the case and in the interest of the justice, we admit this evidence. Since, these additional evidence is also required to be tested on its merits in order to bring the correct fact on record and in order to charge the correct tax on the income of the assessee. As the ld. AR prayed that these facts are not examined by the ld. CIT(A) and if given a chance the assessee would like to plead these contentions before the ld. CIT(A) and based on these arguments he prayed to set aside the issue to the file of the ld. CIT(A). On the other hand, we found that the ld. DR raise any general objection but there is no specific objection as to why the prayer of the assessee should not be accepted based on the factual aspect of the matter. These facts is not disputed by the revenue. Therefore, we are of the considered view that the assessee is deprived of justice. We also take note of the fact that the ld. AR of the assessee relied upon the judgement of the Hon ble Delhi High Court in the case of CIT vs. Virgin Securities and Credits (P) Ltd. (2011) reported at 332 ITR 396 (Del) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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