ITO, New Delhi V. Mrs. Sawinder Kaur, New Delhi

ITA 1020/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3952 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 09-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIKHIL CHAUDHARY
• Keywords: Gift; Additional evidence; Set aside
• Section: 271(1)(c)

Judgement Text

I.T.A. NO. 1020 /DEL/2010 1/4 IN THE INCOME TAX APPELLATE TRIBUNAL, NEW DELHI, BENCH G BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI A K GARODIA, ACCOUTANT MEMBER ITA NO.1020 /DEL/2010 (ASSESSMENT YEAR 2005-06) ITO, WARD 20(4), VS. MRS. SAWINDER KAUR, NEW DELHI 305, NIRANKARI COLONY, DELHI (APPELLANTS) (RESPONDENTS) PAN / GIR NO. AAMPK0316P APPELLANT BY: SHRI NIKHIL CHAUDHARY, SR. DR RESPONDENT BY: NONE ORDER PER A. K. GARODIA, AM: 1. THIS IS THE REVENUES APPEAL DIRECTED AGAINST TH E ORDER OF LD. CIT(A) XXII, NEW DELHI DATED 23.12.2009 FOR THE ASSESSMENT YEAR 2005-06. THE GROUNDS RAISED BY THE REVENUE READ AS UNDER: 1) THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN DELETING THE PENALTY LEVIED OF RS.48818/- U/S 271(1)(C) OF THE I T ACT. 2) THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN NOT APPRECIATING THE FACT THAT HE ASSESSEE HAD NEVER DISCLOSED THE SUM OF RS.13,00,000/- CREDITED IN HER BANK ACCOUNT, IN HER RETURN OF INCOME, THUS FURNISHING INACCURATE PARTICULARS OF INCOME. 3) THE LD. CIT(A) ERRED IN LAW AND ON FACTS I NOT CONFRONTING THE A.O. WITH THE ADDITIONAL EVIDENCE I.T.A. NO. 1020 /DEL/2010 2/4 ACCEPTED BY HIM, AS REQUIRED UNDER RULE 46A OF I T ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF THE FACT THAT THE NOTICE WAS SENT TO THE ASSESSEE ON 23.4.2010 ALONG WITH COPY OF FORM 36 AND GROUNDS OF APPEAL. WE, THEREFORE, DECIDE THIS APPEAL EX PARTE QUA THE ASSESSEE. 3. IT IS SUBMITTED BY THE LD. D.R. THAT IT IS OBSER VED BY THE LD. CIT(A) IN PARA6.1 OF HIS ORDER THAT TO FACILITA TE THE DISPOSAL OF APPEAL THAT IN THE INTEREST OF JUSTICE, THE A.R. WAS DIRECTED TO FILE THE DETAILS OF RELATIVES AND F RIENDS FROM WHOM GIFTS WERE RECEIVED AND TO EXPLAIN THE CA SH DEPOSITED IN THE MONTH OF MARCH 2005 WHEREAS MARRIAGE TOOK PLACE IN THE MONTH OF NOVEMBER 2004. IT IS SUBMITTED THAT THE LD. A.R. OF THE ASSESSEE HAD FILED THOSE NEW DOCUMENTS BEFORE THE CIT(A) WHICH HAVE BEEN CONSIDERED BY HIM FOR THE PURPOSE OF DECIDING THIS APPEAL WITHOUT CONFRONTING THE SAME TO THE A.O. AND WITHOUT OBTAINING REMAND REPORT AND HENCE THIS MATT ER SHOULD GO BACK TO THE FILE OF THE A.O. FOR A FRESH DECISION AFTER CONSIDERING THE FRESH EVIDENCE AND D ETAILS WHICH WERE FURNISHED BY THE ASSESSEE FOR THE FIRSTS TIME BEFORE THE LD. CIT(A). 4. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. D.R. AN D FIND THAT IT HAS BEEN STATED BY THE LD. CIT(A) IN P ARA 6.1 OF HIS ORDER THAT HE HAD DIRECTED THE ASSESSEE TO F URNISH I.T.A. NO. 1020 /DEL/2010 3/4 SOME NEW DETAILS OR EVIDENCES. WE DO NOT FIND ANY FAULT IN THIS BUT THE SAME SHOULD HAVE BEEN CONFRON TED BY THE LD. CIT(A) TO THE A.O. ALSO AND SINCE THIS W AS NOT DONE, WE FEEL THIS ORDER OF LD. CIT(A) CANNOT B E SUSTAINED AND HENCE WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE ENTIRE MATTER BACK TO THE FI LE OF THE A.O. FOR AFRESH DECISION AFTER CONSIDERING NEW DETAILS AND EVIDENCES FURNISHED BY THE ASSESSEE BEF ORE CIT(A) ON HIS ASKING. THE ASSESSEE SHALL FURNISH A COPY OF ALL THESE DETAILS AND EVIDENCES BEFORE THE A.O. ALSO AND THEREAFTER, THE A.O. SHALL PASS NECESSARY ORDER AS PER LAW AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. IN VIEW OF OUR THIS DECISIO N, WE DO NOT DECIDE THE MERIT OF THE CASE BECAUSE THE MER IT HAS TO BE DECIDED BY THE A.O. AFRESH AFTER CONSIDERING THE NEW DETAILS AND EVIDENCES AND HENCE NO ADJUDICATION OF MERIT IS CALLED FOR AT THIS STAGE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES. 6. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 11 TH MAY 2010. SD./- SD./- (A. D. JAIN) (A K GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:11 TH MAY, 2010 SP. COPY FORWARDED TO I.T.A. NO. 1020 /DEL/2010 4/4 1. APPELLANT 2. RESPONDENT 3. CIT TRUE COPY: BY ORDER 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI