TaxTMI 
TaxTMI 
2018 (9) TMI 341
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....cord wherein it is noticed that the relief has been granted by the CIT(A) relying upon the report of the assessing officer, it was deemed appropriate to proceed with the present appeal exparte qua the assessee appellant on merits after hearing the Ld. Sr. DR. 3. The relevant facts of the case are that the assessee in the course of the assessment proceedings was required to explain the cash deposit of Rs. 43 lakh in her saving bank account number 12030100015639 with Bank of Baroda, Samrala. Since nothing was filed by the assessee in response to the notices, the assessing officer ultimately made the addition of the said amount in the hands of the assessee by an order passed under section 144 read with section 147 of the Income Tax Act,1961. 4. The assessee challenged the action before the CIT(Appeals). In the proceedings before the CIT(A), it was submitted that the assessee being a non-resident Indian, permanently settled in Canada was unaware of the proceedings. A prayer was made for admission of fresh evidences in terms of the precedent available in the case of CIT versus M/s Chittosho Motors (ITA 741 of 2010 dated 05.01.2011. The specific submissions extracted in the order in su....
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....he notified area limits of such municipality, therefore not being in the nature as the of a 'Capital asset', I was therefore not liable to be subjected to taxes: Sr. No. Particulars Annexure/Page No. 1 Copy of the 'Registered Saledeed', dated: 21-05-2008, Supporting the sale of rural 'Agricultural land' owned by the assessee and her sons S/sh. Mandeep Singh and Sandeep Singh at Vill. Rotipur, Tehsil: Samrala A-1 Page 5-10 2 Copy of the extract of 'google map', therein establishing that village: Ratipur, Tehsil: Samrala was much beyond the notified distance of 2km from the 'Municipal limits' of Tehsil: Samrala or any other notified area committee. A-2 Page 11 Thus in light of the aforesaid facts, now when the assessee had remained absolutely divested of the opportunity of placing on 'record' of the AO the aforesaid 'documents' which have been a strong bearing in the adjudication of the issue under consideration and determination of the tax liability of the assessee, it is therefore most humbly requested that the said 'documents' may therein in all fairness and in the interest of justice may kindly be admit....
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....ee. As directed, the assessee was given an opportunity to file the documentary evidence relating to cash deposit of Rs. 43,00,000/- in Bank of Baroda Samrala during the F. Y. 2008-09. The Counsel of the assessee filed Written submission alongwith documentary evidence which is as under : That the assessee is a 'Non-Residece Indian' permanently settled in Canada who along with her sons S/sh. Mandeep Singh and Sandeep Singh, who too are citizens of Canada, owned 'Agriculture land' (through survivorship as legal heirs) measuring 47 Kanal-15 Marla at village: Ratipur, Tehsil Samrala, Distt. Ludhiana, wherein all three of them had equal 1/3rd share in that land. That during the Financial Year 2008-09 relevant to Assessment Year 2009-10, the assessee during her visit to India carried out sale of the aforesaid 'Agriculture land' (supra) i.e. her share of ownership in the said land, as well as the respective share of ownership of her sons. Namely Sh. Mandeep Singh and Sandeep Singh, in her status as that of being a 'Power' of attorney holder of her sons vide "Registered Sale Deed" dated 21.05.2008, for a total sale consideration of Rs. 43 lac, which ....
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.... 07.09.2016 and the same has been supplied to the assessee by the Office of Commissioner of Income Tax Appeal. 4. That the remand report was perused and it reveals that the AO himself admitted in the remand report that the transaction appeared in the Saving Bank Account mentioned above is genuine 5. That is therefore requested to kindly the appeal may kindly be accepted and obliged 7. Considering this the CIT(A) in para-3.5 and 3.6 referring to the facts concluded that there were justifiable reasons for admitting additional evidence and the appeal of the assessee was allowed taking into consideration the Remand Report of the assessing officer. Aggrieved by this the Revenue is in appeal before the ITAT. 8. The Ld. Sr.DR relies upon the assessment order, however was unable to justify the raising of the present ground in the face of the claim having been given up by the assessing officer in categoric terms as per his report dated 07/09/2016 extracted in the order itself. In the face of the claim having been given up by the assessing officer himself in the remand proceedings, the maintainability of the present appeal was questioned. The Ld. Sr.DR relied upon the assessment ord....
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.... being a 'Non Resident Indian' permanently settled in Canada, thus, remained unaware of the assessment proceedings during her absence from India. We find that the said issue despite the mechanical objections of the assessing officer dated 27/06/2016 extracted at pages 6 and 7 of the order, have not been accepted by the CIT(A) who has directed the assessing officer to place another report on merits which is report dated 07/09/2016 already extracted in his order. It is seen that considering this, the CIT(A) has given the following speaking findings : "3.5 I have carefully considered the appellant's submission. I have also gone through the remand report sent by the assessing officer vide dated 27.06.2016,wherein the assessing officer has also reported that despite best efforts the notices u/s 148 and u/s 142(1) could not be served upon the appellant as the proper address of the appellant was not available initially. Therefore, the appellant could not be contacted in the ordinary way of sending notices and letters. The assessing officer has stated that apparently sufficient opportunities were granted to the appellant, however since the appellant was not traceable and the noti....
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....by filing an appeal in the absence of any rebuttal on facts and evidences can be easily said to be not only an irresponsible criminal waste of Government time, money and resources but also gives rise to the latent resentment in public consciousness that the tax authorities are callously heedless and uncaring vis-à-vis the pain and harassment caused by such obdurate acts to the public whom they are presumed to serve. Once the AO is satisfied in the remand proceeding, he cannot be said to be aggrieved by the order passed by the CIT(A) considering his own remand report. It need not be over emphasized that as far as the world at large is concerned, the Assessing Officer is an authority and is not a specific person. Thus, merely on account of change of the AO, presumably the incumbent cannot be allowed to file appeals willy nilly. Such rampant careless behaviour shakes the public trust and faith reposed in the authority of the AO to act fairly and impartially as has been noted by the Apex Court in the case of CIT Vs Mahalaxmi Sugar Mills Co. Ltd. (1986) 160 ITR 920 (S.C) "There is a duty cast on the ITO to apply the relevant provision of the Act for the purpose of determining the....
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....administrative set up which should be avoided and obhored at all costs. A positive affirmative atmosphere may need to be created encouraging the concerned officials to bloom in a fearless atmosphere of trust and confidence in their functioning balanced with clear and unambiguous instructions that filing of frivolous appeals shall be viewed strictly and negatively. The message has to be clearly sent that filing of appeals mindlessly would be viewed and considered to be an act of inefficiency or dereliction of duty and not higher efficiency. Forcing the tax payer to go through the trouble of engaging a lawyer and incurring unnecessary costs to defend a relief granted wherein the AO has unambiguously accepted the evidence in the Remand Report gives rise in the public mind to seeds of State alienation. Such an act severely erodes the trust and implicit faith which the tax payer generally reposes the Assessing Officer to always act fairly and impartially in a democratic India. The tax administration works for the government of India and cannot be allowed to be viewed as an agent of an alien State which was the case of pre independence India. 9.3. Thus, being aware and alive to the fac....