TaxTMI 
TaxTMI 
2018 (6) TMI 1819
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 25,00,000/- and balance was paid by his brother and CIT(A) has not justified the confirming the same. 2. That Ld. CIT(A) is in error that bank certificate of loan was a new evidence. In the sale deed mode of payment was clearly mentioned that the source of the payment was made through the bank cheque. 3. That the assessee has right to add, modify or delete any ground during the appeal proceeding." 2. At the time of hearing, an adjournment application was moved on behalf of the assessee. No one was present the same was passed over. Even thereafter when the appeal was called out again the assessee remained unrepresented. It was noticed that the appeal could be decided on the basis of material available on record, in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... that number of opportunities were given by the AO and since the evidence was not before him, the fresh evidence in the form of term loan certificate from Nainital Bank sought to be filed could not be admitted. The CIT(A) further went on to hold that though term loan of Rs. 25 lakh had been taken by the assessee and three others it could also not be accepted as it was not supported by any application under Rule 46A. Thus, it was held that it could not be admitted. It is seen that having so observed, the CIT(A) further goes on to note that even if it is admitted the evidence could not corroborate the facts from the customer ID and account ID details etc. as how the funds were used. Thus, it was concluded that the closure certificate filed fr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sualized in order to fulfill the ends of justice. The CIT(A) has been empower more than adequately to direct the production of any document, examination of any witness etc. "to enable him to dispose of the appeal, or for any other special cause". Accordingly in the facts of the present case I do not find why appropriate directions were not given by the Ld. CIT(A). Merely because the assessee's counsel apparently ignorant about the procedure relies upon evidences without following the due procedure does not entitle the First Appellate Authority to function mechanically. The Ld. CIT(A) is expected to act fairly and responsibly utilizing the powers with which he is endowed with the single minded aim that justice is done and not to frustrate a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urther seen that qua the specific property there were three other co-owners. The loan as per the claim put forth was from Nainital Bank as per the finding in the impugned order which also has been taken by these persons apart from the assessee. The purpose of referring to the co-sharers is relevant as exercise of administrative and quasai judicial orders passed by the authorities is legitimatized only if it is seen to be fair, equal and impartial. If identically situated persons are differently taxed, such orders of Quasi Judicial Authority strike at the very root of the principles of legitimate expectation of the tax payers and thus is open to the challenge of being whimsical, arbitrary and perverse. Such an approach cannot be given legal ....