SMT. SAROJ GUPTA, ALWAR V. INCOME TAX OFFICER, ALWAR

ITA 1054/JPR/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6268 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 29-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DR DHK
• Keywords: Onus to prove
• Section: 68

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,O JH HKKXPUN] YS[KK LNL; LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM VK;DJ VIHY LA-@ ITA NO. 1054/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR: 2011-12 SMT. SAROJ GUPTA R/OC-732, BUDH VIHAR ALWAR CUKE VS. THE ITO WARD 1(1) ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ANIPG 1219 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: WRITTEN SUBMISSION JKTLO DH VKSJ LS@ REVENUE BY:SMT. POONAM RAI, DCIT - DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/06/2018 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 25 /06/2018 VKNS'K@ ORDER PER BHAGCHAND, AM THE APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD. CIT(A), ALWAR DATED 09-10-2017 FOR THE ASSESSMENT Y EAR 2011-12 RAISING THEREIN FOLLOWING GROUND OF APPEAL. 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ITO WAS WRONG AND UNJUSTIFIED IN TREATIN G SUM OF RS. 2,78,000/-AS INCOME FROM UNEXPLAINED SOURCES AN D LD. ITA NO.1054/JP/2017 SMT. SAROJ GUPTA VS ITO,WARD- 1(1), ALWAR 2 CIT(A) WAS ALSO WRONG AND UNJUSTIFIED IN CONFIRMING THE SAME. 2.1 APROPOS SOLITARY GROUND OF THE ASSESSEE, THE FA CTS AS EMERGES FROM THE ORDER OF THE LD. CIT(A) ARE AS UNDER:- 4.3 I HAVE CONSIDERED THE ASSESSMENT ORDER PASSED BY THE AO AND SUBMISSIONS FILED BY THE APPELLANT. F OLLOWING FACTS HAVE EMERGED. 1. THAT THE APPELLANT HAS CLAIMED TO BE EARNING INCOME FROM SEWING AND KADHAAI PROFESSION ON SMALL SCALE BUT HAS NOT BEEN FILING ANY RETURN OF INCOME. 2. THAT DURING THE YEAR UNDER CONSIDERATION AN AMOUNT OF RS. 5,10,000/- WAS FOUND DEPOSITED IN CASH HER BANK ACCOUNT ON 29-09-2010. 3. THAT THE APPELLANT WAS ABLE TO PROVIDE CONFIRMATIONS WITH REGARD TO RS. 2,32,000/-. ACCORDINGLY, THE AO HAS ADDED THE BALANCE AMOUNT OF RS. 2,78,000/- AS UNEXPLAINED U/S 68 OF THE ACT. 4.4 I HAVE CONSIDERED THE ABOVE MENTIONED FACTS OF THE CASE. IT IS MY CONSIDERED VIEW THAT THE APPELLA NT HAS FAILED TO DISCHARGE ITS ONUS TO PROVE THE GENUINENE SS OF THE CASH DEPOSITED FOR THE AMOUNT OF RS. 2,78,000/-. ACCORDINGLY, THE AO IS JUSTIFIED IN TREATING THIS A MOUNT AS UNEXPLAINED. THEREFORE, THE ADDITION OF RS. 2,78,00 0/- IS SUSTAINED AND THE APPELLANTS GROUND OF APPEAL ON T HE ISSUE IS DISMISSED. ITA NO.1054/JP/2017 SMT. SAROJ GUPTA VS ITO,WARD- 1(1), ALWAR 3 2.2 NONE APPEARED ON THE DATE OF HEARING. HOWEVER, THE LD.AR OF THE ASSESSEE FILED THE WRITTEN SUBMISSION WHICH HAS BE EN TAKEN INTO CONSIDERATION.. 2.3 ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORD ER OF THE LD. CIT(A). 2.4 WE HAVE HEARD THE LD. DR AND PERUSED THE WRITT EN SUBMISSIONS OF THE LD.AR OF THE ASSESSEE INCLUDING THE MATERIA LS AVAILABLE ON RECORD. IT IS NOTED FROM THE AVAILABLE RECORDS THAT THE ASSESS EE HAD CLAIMED HER EARNINGS FROM SEWING AND KADHAAI PROFESSION ON SMAL L SCALE BUT THE ASSESSEE HAS NOT BEEN FILING THE RETURN OF INCOME. THE AO DURING THE YEAR UNDER CONSIDERATION NOTED THAT THE ASSESSEE HAD DEP OSITED AN AMOUNT OF RS. 5.10 LACS IN CASH IN HER BANK ACCOUNT ON 29-09- 2010. HOWEVER, THE ASSESSEE COULD PROVIDE THE CONFIRMATIONS OF AN AMOU NT OF RS. 2.32 LACS BEFORE THE AO WHO IN TURN ADDED THE BALANCE AMOUNT OF RS. 2.78 LACS AS UNEXPLAINED U/S 68 OF THE ACT. IN FIRST APPEAL, THE LD. CIT(A) HAS CONFIRMED THE ACTION OF THE AO. WE HAVE TAKEN INTO CONSIDERATION THE WRITTEN SUBMISSIONS OF THE LD.AR OF THE ASSESSEE B UT THE BENCH DID NOT FIND MERIT IN THE SUBMISSIONS OF THE LD.AR OF THE A SSESSEE. IN THIS VIEW OF THE MATTER, WE CONCUR WITH THE FINDINGS OF THE LD. CIT(A). THUS THE APPEAL OF THE ASSESSEE IS DISMISSED. ITA NO.1054/JP/2017 SMT. SAROJ GUPTA VS ITO,WARD- 1(1), ALWAR 4 4.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 -06-2018 . SD/- SD/- FOT; IKY JKO HKKXPUN (VIJAY PAL RAO) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25/06/ 2018 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. SAROJ GUPTA, ALWAR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO , WARD- 1(1), ALWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.1054 /JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR