Assistant Commissioner of Income Tax v Manoj Narain Aggarwal Block assessment — Additional evidence — Pursuant to search and seizure notice was issued u/s 153A to assessee to file return — Assessee requested AO to treat his regular returns already filed u/s 139(1) as filed in response to notices u/s 153A — Notices u/s 143(2) along with a questionnaire was filed on 22 December 2010 — Assessments u/s 153A rws 143(3) was framed on 31 December 2010 — AO made addition on ground that assessee could not substantiate that agricultural income declared in regular returns of income was in facts agricultural income and was assessed as income from unexplained sources — In appeal assessee filed additional evidence — Remand report was called from AO — Assessee filed comments on merits and objected to admission of evidence — CIT(A) however admitting additional evidence deleted addition — Revenue has challenged admission of additional evidence — Held, assessments were completed in unjustifiable manner violating basic principles of natural justice — Neither sufficient opportunity of hearing nor time was given to assessee to represent his case — Questionnaire issued by AO had no question about agricultural income already assessed — Income was not being shown for first time and has been regularly accepted year to year by department in preceding years — CIT(A)’s was justified in admitting additional evidence — Revenue’s appeal dismissed.
Posted on: Mon, 03 Feb 2014 10:14:34 +0000