Case Law Details
ITO Vs Sh. Subash Chander (ITAT Amritsar)
It is prayed that all the assessment years need to be considered cumulatively by lower authorities taking into account not only the evidence already on record but also by allowing assessee to provide further evidence in support of his submissions because the entire proceedings have been carried out by officers located at more than 500 kms away from the workplace of the assessee. Had some local officer at New Delhi had carried out assessment, independent preliminary investigation could have easily revealed the truth of business of dealings in vehicles by the assessee carried out by him for decades together.
It is therefore pleaded that assessee be granted appropriate opportunity to explain his case. The officers at 500 kms away from the work place are not being able to justify the onerous duty cast upon them under law. It is therefore requested that conclusions, if any may be reached only after verification of circumstantial evidence.
In the same issue the revenue authorities has took a different view for assessment year 2009-10, 2010-11 and 2011-12. It is fact that there is a reasonable cause that assessee was unable to submit the documents before the assessing authority during assessment proceedings. The ld. CIT(A) had not considered the material of the cases and on the same issue have a different factual view by the revenue authorities. In the other issue also the ld. CIT(A) had not adjudicated in the order of the assessee. After a thoughtful consideration we set aside all the matters before the ld. CIT(A) for further adjudication and considering the assessee’s submission. Needless to say, that the ld. CIT(A) shall provide proper and adequate opportunity of being heard to the assessee in set aside proceedings. The evidence/explanation submitted by assessee in its defence shall be admitted by the ld. CIT(A)and adjudicated by the ld. CIT(A) on merits in accordance with law. We order accordingly.
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