TaxTMI 
TaxTMI 
TaxTMI 
2021 (7) TMI 272
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....said bank account belongs to the assessee nor the assessee any way connected with the transaction. 3. For that, the addition of an amount of Rs. 20, 92,666/-[(Rs. 20,89,650/- ) + (Rs. 3,016/-) under section 68 towards unexplained cash credit deserves to be deleted on the ground that, not only is unjustified on the facts and in the circumstances of the case as contrary to legislative intentions but also, unwarranted as per the statutory provisions. 4. For that, the addition of an amount of Rs. 20, 92,666/-[(Rs. 20,89,650/- ) + (Rs. 3,016/-) under section 68 towards unexplained cash credit deserves to be deleted on the ground that, the Assessing Officer has erred in law in making addition being cash deposit in the bank accounts U/s 68 of the Act despite the fact that the appellant admittedly does not maintain books of account and, therefore, the said charging of section 68 cannot be pressed to service." 3. Facts of the case as enumerated from the CIT(A) order is that the assessee is an individual. During the assessment year under consideration, the assessee has not filed his return of income. As per CIB report and 26AS data generated from the ITD system, it was noticed that duri....
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....ting admitted at AIIMS, New Delhi for higher courses along with taking up a job as a doctor in some hospital there and had applied to multiple private/Govt. hospitals. However, in the mean time he was selected for Indian Armed Force Medical Service, hence he abandoned the plan to work there and returned from Delhi to join Indian Armed Force Medical Service and at no point of time he was employed or engaged by any of the hospitals at Delhi or gurgaon and he had never opened any bank account at any branch/branches at Delhi. 3. That the assessee received an assessment order passed U/s 144/147 of the I.T. Act, 1961 for the Assessment year-2011-12 passed by the ITO, Ward-61(5), New Delhi on dated 29/11/2018 along with the demand notice for an amount of Rs. 10,05,960/- while posted at INHS NIVARINI, INS Chilka, Khorda, odisha. 4. That From the assessment order it appeared that, assessee have been assessed for escapement of income and as per the AO's analysis of Form 26AS reveals credit of an amount of Rs. 20, 89,650/- from Mobile Creches for Working Mother Children, Para Health Care (P) ltd, Puspanjali Medicare (P) Ltd (all organizations based at Delhi or U.P as per trases) for which....
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.....3 The appellant has filed his appeal before the undersigned on 02.01.2019. Though the appellant has claimed that his PAN is under the process of transfer till now he has not submitted any progress regarding the same though 11 months have been elapsed. Moreover, it is a fact that the appellant has not filed his ITR for the impugned year. In any case the Assessing Officer has a right to determine his income u/s 147/143(3) of the Act. The Assessing Officer had treated the entire receipt of the appellant for which TDS has been made u/s 194J and 192A as unexplained income of the appellant. However, the receipt of gross income out of profession and salary are not unexplained since the same were reflected in the 26AS and TDS have been done. The Assessing Officer is therefore directed to treat as income 50% of the receipts where TDS has been done u/s 194J of the Act in congruence to the provisions of Sec.44ADA of the Act and to calculate the taxable income from salary after giving standard deduction etc. as reflected in the 26AS where TDS has been done u/s 192A of the Act. The Assessing Officer is also directed to give credit of the TDS made u/s 194J and 192A of the Act from the gross inc....
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....needs to be unearthed/ uncovered as it is not possible for a person serving the nation under the Indian Navy having brilliant academic credentials to simultaneously be present at Mumbai & Delhi at the same time and being in the navy serving any private organizations. 9. That the assessee meets the chief commissioner, Bhubaneswar, Odisha and apprised him the matter and filed written grievances requesting to investigate the matter which was never acted upon. 10. That in view of the above facts under the circumstances the assessee pray & request to the esteemed bench of ITAT, the last fact finding authority to accept the documentary evidences gathered by him and taking into consideration direct the jurisdictional ITO i.e., DCIT, Circle-2(1), Bhubaneswar who blatantly refused to investigate the matter on the ground that " no action under the I.T. Act lies with the present jurisdictional assessing officer" when specifically the assessee through his legal representative had a meeting with the Chief Commissioner of I.T., Bhubaneswar and apprised the matter requesting for an investigation who in turn directed the jurisdictional assessing off to look into it. 11. That the assessee....
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....edings, it was requested to keep the hearing in abeyance as the assessee has requested for transfer of PAN from Delhi to Bhubaneswar on jurisdictional ground. ix) The ld CIT(A) without considering the same has passed exparte order by giving part relief. 8. Ld A.R. also filed paper book containing the following documents: i) Copy of Form 26AS for A.Y. 2011-12 ii) Tabular compilation of details of transfer and posting of Dr. Prasenjit Panda, the assessee from commissioning to navy at Visakhapatanam till today. iii) Copy of documentary evidence of transfer and posting. Iv) Copy of screen shot of the message by the assessee forwarded by the C.A. based at Delhi to the A.R. of the assessee. 9. Referring to the written submission and his oral submission, ld A.R. prayed that the matter be restored to the file of the Assessing Officer for fresh examination and investigation of the matter as the assessee has been subjected to fraudulent activities by some mischievous persons in his name under his PAN and pass a denovo assessment. 19. Replying to above, ld DR submitted that Rule 29 of ITAT Rules can be invoked in three conditions i.e. (i) if the Tribunal itself asked the assessee....
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...., ld D.R. has objected to the submissions of ld A.R. of the assessee by citing Rule 29 of ITAT Rules. Rule 29 of the Rules reads as under: "The parties to the appeal shall not be entitled to produce a additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or if the income-tax authorities have decided the case without giving sufficient opportunities to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal, for reasons to be recorded, if any, allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced Rule 29 of the Rules reads as under: "The parties to the appeal shall not be entitled to produce a additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or if the income-tax authoriti....