2019 (11) TMI 2 - AT - Income Tax

Tribunal allows appeal, admits additional evidence, sets aside orders, directs reassessment by Assessing Officer

Shri Nitin Goel Versus The DCIT, Central Circle-II, Chandigarh  

Shri Nitin Goel Versus The DCIT, Central Circle-II, Chandigarh   - TMI Issues:1. Appeal against CIT(A) order2. Addition of foreign tour expenses3. Addition of household expenses4. Admission of additional evidence5. Set aside lower authorities' orders6. Restoration of matter to Assessing Officer7. Appeal allowed for statistical purposes1. Appeal against CIT(A) order:The appeal was filed by the assessee against the order dated 29.09.2018 of the Commissioner of Income Tax (Appeals)-3, Gurgaon. The grounds of appeal included challenges to the factual basis and legality of the CIT(A)'s order.2. Addition of foreign tour expenses:The CIT(A) had confirmed the estimation of foreign tour expenses for China at Rs. 1,70,000 and further added Rs. 90,000 in the hands of the assessee. The assessee argued that the father had met these expenses, which the CIT(A) overlooked.3. Addition of household expenses:The CIT(A) confirmed the estimation of household expenses at Rs. 6,07,220 per annum and added Rs. 1,77,600 towards the share of the assessee. The assessee contested this decision based on the circumstances of the case.4. Admission of additional evidence:The assessee filed an application for admission of additional evidence under Rule 29 of the Income Tax Appellate Tribunal Rules 1963. The additional evidence related to an order by the Settlement Commission in the case of the assessee's father, which addressed the impugned additions made by the Assessing Officer.5. Set aside lower authorities' orders:The Tribunal admitted the additional evidence and set aside the orders of the lower authorities. The matter was restored to the file of the Assessing Officer for reconsideration in light of the additional evidence provided by the assessee.6. Restoration of matter to Assessing Officer:The Assessing Officer was directed to decide the issue afresh considering the evidence furnished by the assessee. The assessee was instructed to cooperate and not delay the proceedings.7. Appeal allowed for statistical purposes:Ultimately, the appeal of the assessee was allowed for statistical purposes, indicating a procedural victory rather than a substantive change in the tax liability.This detailed analysis of the judgment provides insights into the various issues raised, the arguments presented, and the Tribunal's decision on each matter, ensuring a comprehensive understanding of the legal proceedings.