AJIT PRAMOD KUMAR JOGI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The present petition has been filed through the legal heir of the deceased petitioner under Article 226/227 of the Constitution of India challenging the order passed by the learned Income Tax Appellate Tribunal, Raipur on 19/10/2023 in Miscellaneous Application No. 31/RPR/2019 for the assessment year 2004-05 by which the learned Appellate Tribunal has allowed the Miscellaneous application and recalled the order dtd. 17/1/2019 passed in I.T.A. No. 124/RPR/2011 and observed in paragraph 7 as under :-

(2.) The brief facts as reflected from the records are that income tax department has initiated proceeding for assessment of income tax under Sec. 143(1) of the Income Tax Act against the petitioner. The Assessing Authority vide its order dtd. 29/12/2006 has added Rs.45,00,000.00 as undisclosed income to the total income which belongs to assessee for the Assessment Year 2004-05. This addition was done as per the investigation done by the C.B.I. and the additional income belongs to the assessee which the assesse has not been able to refute by way of any documentary evidence.

(3.) Being aggrieved with the order, the petitioner has preferred an appeal before the Commissioner of Income Tax (Appeals), Raipur which was registered as Appeal No. 0380/06-07. Learned Commissioner (Appeals) vide its order dtd. 28/2/2011 set aside the order passed by the Assessing Officer and granted relief from addition of Rs.45,00,000.00 being not proved, against that order the Revenue has preferred appeal before the Income Tax Appellate Tribunal challenging the legality and propriety of the order passed by the appellate authority. The learned Tribunal has dismissed the appeal vide order dtd. 17/1/2019 and observed in paragraph No. 5 as under :-