TaxTMI 
TaxTMI 
2010 (11) TMI 135
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....tion of the impugned amount and despite retraction by the assessee, and an explanation in that regard, the Assessing Officer made the impugned addition of Rs. 76,33,179. 3. On an appeal filed by the assessee, learned CIT (A) considered the issue in great detail and ultimately arrived at the conclusion that the additional income disclosed by the assessee was not based on any incriminating evidence and no material was found during the course of survey to corroborate the so-called confession of concealed income. Bearing in mind the established position of law that any disclosure made by an assessee either under mistaken belief of facts or law due to mental pressure and mainly on account of coercion cannot be acted upon, and also keeping in mind the fact that post survey proceedings the assessee amply demonstrated through credible evidence the source of receipts, learned CIT (A) deleted the said addition. 4. Para 2.14 of the Order of the learned CIT (A) which runs into 11 pages (from pages 6 to 16) is the operative portion of the Order of the learned CIT (A) on the said issue. However, for the sake of brevity we extract some of the observations of the learned CIT (A) from pages 1....
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....urveying authority. If a person makes a voluntary confession based on solid evidence and facts then he will voluntarily follow it up with payment of taxes and there will be no need for forcing him to pay taxes by the Income Tax Authority by obtaining a cheque on the spot It is another matter that the A.O. did not encash even this cheque further strengthening the conclusion that he was convinced by the subsequent submissions filed after the survey action and there was no case for additional income. The appellant in the post survey proceedings as well as assessment proceedings intimated to the A.O. what are the correct facts and filed evidences that supported his claim. The A.O. was unable to bring any material or evidence to the contrary to rebut it. The Supreme Court in Pullan Gode Rubber Produce Co. Ltd. v. State of Kerala [(1973) 91 ITR 18] has held that an admission is an extremely important piece of evidence but it cannot be said that it is conclusive. It is open to the person who made the admission to show that it is incorrect. In the present case apart from answer given by the partner Vikram Singh Rao to question at S. No. 14 on survey day, no clinching evidence or m....
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....f the claim, in the circumstances of the case. It was also pointed out by the CIT (A) that the issue is now settled in favour of the assessee by the Hon'ble jurisdictional High Court in the case of CIT v. Star Chemicals (Bom.) Pvt. Ltd. 313 ITR 126. 6. Aggrieved, Revenue preferred an appeal before the Appellate Tribunal. When appeal was taken-up for hearing, learned DR merely relied upon the Order of the Assessing Officer and did not make any effort to furnish any evidence to contradict the findings of the learned CIT (A). Since the Bench was in agreement with the conclusion reached by the learned CIT (A), in the circumstances stated in the said Order, we upheld the Order of the learned CIT (A). It is necessary to notice here that when the Bench is in agreement with the reasons given by the authority below, extracting laboriously the Order of the learned CIT (A) would unnecessarily add to the number of pages of the Order and may not serve any effective purpose. 7. This miscellaneous application was filed by the applicant on the ground that the ITAT was not justified in passing a short order without elaborating on the issues and thus it gives rise to a 'mistake apparent from r....
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.... ground to record in support of its conclusion. In otherwords, merely because it does not repeat the reasons given by the first appellate authority, on which a decision was given against the assessee or the department, Order of the Appellate Tribunal cannot be said to be illegal or irregular. Learned Counsel submitted that in the instant case, the learned DR merely relied upon the Order of the learned Assessing Officer and did not bring any material on record to contradict the findings of the learned CIT (A). Since a well reasoned order was passed by the learned CIT (A), while considering the legality of the addition of Rs. 76,33,179 and the correctness of disallowance of Rs. 20,87,450, the Appellate Tribunal, instead of reproducing the entire order, chose to uphold the Order of the learned CIT (A) by observing specifically that the Bench was in agreement with the reasons given by the learned CIT (A) implying thereby that the Order has to be read along with the Order passed by the learned CIT (A) wherein detailed reasons were given while accepting the plea of the assessee on the impugned issues. In such an event of the matter, Order of the Tribunal cannot be said to be irregular. H....
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....d DR was not able to point out as to what is the mistake apparent from the record which requires rectification. The applicant request for recall of the impugned Order since, in the opinion of the applicant, the Bench did not consider it necessary to reproduce the reasons given by the CIT (A) and failure to reproduce the reasons would give rise to a mistake apparent from record and justifies recalling of an order. 11. In our considered opinion, internal guidelines issued by the then Hon'ble President was only to prod the Hon'ble Members to give detailed reasons, as far as practicable, implying thereby that whenever an Order of the lower Forum is based on two reasons out of which an Appellate Authority agrees only with one reason which would ultimately have an effect of upholding the Order of the lower authority, it is the duty of the Appellate Tribunal to give detailed reasons to satisfy as to the basis for coming to such conclusion. In a given case, where the appellant raises some additional issues and relies upon some additional case law which were not considered by the lower authority, even though they are not applicable to the facts of the instant case, the Appellate Tribunal....