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Income Tax Officer, Ward 36(4), 1st Floor, H-Block, Vikas Bhavan, I.P. Estate, New Delhi Vs. Saransh Jain Trust, E-726, Mayur Vihar, Phase-II, Delhi
April, 29th 2015
                                                          ITA NO.3890/Del/2007


                IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH "G", NEW DELHI
             BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER
                                  AND
                   SHRI H.S. SIDHU, JUDICIAL MEMBER


                      I.T.A. No. 3890/DEL/2007
                             A.Y. : 2003-04
INCOME TAX OFFICER,                         SARANSH JAIN TRUST,
               ST
WARD 36(4), 1 FLOOR,                  VS. E-726, MAYUR VIHAR,
H-BLOCK, VIKAS BHAVAN,                      PHASE-II,
I.P. ESTATE, NEW DELHI                      DELHI
                                            (PAN: AAFTS0046P)
(APPELLANT)                                    (RESPONDENT)

         Department by                :    Sh. B.R.R. KUMAR, SR. DR
          Assessee by                 :    Sh. SALIL KAPPOR, ADV.


                      Date of Hearing : 27-04-2015
                      Date of Order       : 27-04-2015


                             ORDER
PER H.S. SIDHU : JM
     This appeal by the Revenue is directed against the Order of the
Ld. Commissioner of Income Tax (Appeals)-XXVII, New Delhi dated
23.05.2007 pertaining to assessment year 2003-04 on the following
grounds:-

            "On the facts and in the circumstances of the case, the
            Ld. CIT(A) has erred in deleting the addition of Rs.
            15,00,000/- made on account of undisclosed income
            declared in the guise of Gift".

            The appellant craves leave for reserving the right to
            amend, modify, alter, add or forego any ground(s) of


                                      1
                                                    ITA NO.3890/Del/2007


          appeal at any time before or during the hearing of this
          appeal.




2.   At the time of hearing, Ld. Counsel of the assessee stated that

the assessee has filed the Application under Rule 29 of the Income

Tax Tribunal Rules for admission of additional evidence vide

Application dated 08.08.2013. He requested that the additional

evidences mentioned in the Application may be admitted and the

case of the assessee may be decided on merits.


3.   On the contrary, Ld. DR relied upon the order passed by the AO

and opposed the request of the Ld. Counsel of the assessee for

admission of additional evidences.


4.   We have heard both the parties and perused the relevant

records available with us, especially the orders passed by the

Revenue Authority alongwith the contention raised by the assessee

in the Application for admission of additional evidence as well as

small Paper Book containing pages 1 to 71 having the copy of From

No. 36 alongwith the grounds; copy of CIT(A) order dated 23.5.2007;

copy of Form NO. 35; copy of assessment order u/s. 148/143(3)

dated 22.7.2004; copy of notice u/s. 148 of the I.T. Act, 1961 dated

22.7.04; copy of the reasons recorded in AY 2003-04; copy of the

submission filed by the assessee before the Ld. CIT(A); copy of

additional synopsis; copy of gift deed of     Sh. Qayyum Khan &

Chuttan Khan; copy of affidavit of Sh. Qayyum Khan; copy of pass
                                 2
                                                        ITA NO.3890/Del/2007


book; copy of income tax returns; copy of the ITAT Order            dated

15.10.2004 in case of     Jai Narain Maheshwari,     HUF vs. Qayyuim

Khan. etc.    We find that Ld. Counsel of the assessee submitted

that the additional evidences before the Tribunal which were never

filed with the lower authorities, since neither the AO nor the CIT(A)

asked the assessee to produce the evidences during the course of

assessment proceedings and appellate proceedings. We are of the

view that the AO has completed the assessment u/s. 148/143(3) of

the I.T. Act, 1961 on 28.2.2006 and made the additions in dispute.

In view of the above, we are not commenting upon the merit of the

case and on the additional evidences filed by the assessee. We are

of the considered view that the AO as well as Ld. CIT(A) has not

asked the assessee to file those evidences which goes to the root of

the case and which is very helpful to decide the issues in dispute, as

per law, which needs to be considered at the level of the AO.





4.1   Keeping in view of the facts and circumstances of the present

case and the additional evidences filed by the assessee, we are of

the view that the additional evidences filed by the assessee is

required to be adjudicated at the level of the AO, because it will

goes to the root of the case and is very helpful to decide the issues,

in dispute, as per law. In the interest of justice, the issues in dispute

are set aside de novo to the AO to decide the same afresh, under

the law, after giving full opportunity to the assessee of being heard.

                                    3
                                                    ITA NO.3890/Del/2007


5.    In the result, the Appeal filed by the Revenue stands allowed

for statistical purposes.


      Order pronounced in the Open Court on 27/04/2015.

      Sd/-                                            Sd/-

[N.K. SAINI]                                    [H.S. SIDHU]
ACCOUNTANT MEMBER                            JUDICIAL MEMBER
Date 27/04/2015
"SRBHATNAGAR"
Copy forwarded to: -
1.    Appellant -
2.    Respondent -
3.    CIT
4.    CIT (A)
5.    DR, ITAT              TRUE COPY
                                                By Order,




                                               Assistant Registrar,
                                               ITAT, Delhi Benches




                                 4
    ITA NO.3890/Del/2007




5

 
 
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