Asif Ali Siddiqui, Delhi V. ITO, ward-32(3), New Delhi

ITA 1066/DEL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4376 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: JALAJ KUMAR SINGHAL
• Keywords: Gift
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.1066/DEL/2020 ASSESSMENT YEAR: 2011-12 ASIF ALI SIDDIQUI 80/66 A, NEAR BLOCK, GURUDWARA MALVIYA NAGAR, NEW DELHI PAN NO. BEJPS9641M VS ITO WARD-32(3) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. JALAJ KUMAR SINGHAL, ADVOCATE RESPONDENT BY SH. VIPUL KASHYAP, SR DR DATE OF HEARING: 30/09/2021 DATE OF PRONOUNCEMENT: 04/10/2021 ORDER PER N. K. BILLAIYA, AM: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)-11, NEW DELHI DATED 28.10.2019 PERTAINING TO A.Y. 2011-12. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE CIT(A) IN CONFIRMING THE ADDITION OF RS .06 LACS, THIS REGARDING THE SUBMISSIONS MADE BY THE ASSESSEE . 2 3. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT DU RING THE COURSE OF THE SCRUTINY ASSESSMENT PROCEEDINGS THE A O WAS SEIZED WITH THE INFORMATION OF CASH DEPOSIT OF RS.2 284500/- IN THE BANK ACCOUNT WITH CANARA BANK. ASSESSEE WAS ASKED TO EXPLAIN THE SOURCE OF CASH DEPOSIT. ON RECEIVIN G NO PLAUSIBLE REPLY THE AO MADE THE ADDITION OF RS.2284 500/-. PROCEEDING FURTHER THE AO NOTICED THAT AS PER FORM NO. 26AS THE ASSESSEE HAS RECEIVED PROFESSIONAL TECHNICAL RE CEIPTS OF RS.202500/-FROM INDIAN COUNCIL OF SOCIAL SCIENCE AN D RESEARCH DURING THE YEAR UNDER CONSIDERATION. SINCE THIS INCOME WAS NOT REFLECTED IN THE RETURN OF INCOME AN D INFACT THE ASSESSEE HAS NOT FILED ANY RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION. THE AO MADE THE ADDITION OF RS.202500/- MAKING TOTAL ADDITION OF RS.2487000/-. 4. ASSESSEE STRONGLY AGITATED THE MATTER BEFORE THE CIT(A) AND CONTENDED THAT THE AO HAS NOT CONSIDERED THE RE TURNED INCOME AS PER THE RETURN FILED PURSUANT TO THE NOTI CE U/S. 148 OF THE ACT. IT WAS EXPLAINED TO THE CIT(A) THA T THE ASSESSEE WAS EARLIER WORKING WITH INDIAN COUNCIL OF SOCIAL SCIENCE AND RESEARCH, GOVERNMENT OF INDIA AND AFTER RETIREMENT HAS BEEN PRACTICISING AS DOCTOR FROM WH ICH HE RECEIVED CASH OF RS.1152635/-ON ACCOUNT OF PRIVATE PRACTICE. THE CIT(A) WAS CONVINCED WITH THIS REPLY OF THE ASS ESSEE AND DELETED THE ADDITION TO THE EXTENT OF RS.1152635/-. THE 3 CIT(A) FURTHER DELETED RS.1 LAC CONSIDERING IT TO B E OUT OF PAST SAVING AND GIFTS. ADDITION TO THE EXTENT OF RS.135 2635/- WAS DELETED AND THE BALANCE AMOUNT OF RS.931865/- WAS CONFIRMED. 5. BEFORE ME THE COUNSEL REITERATED WHAT HAS BEEN S TATED BEFORE THE CIT(A). IT IS THE SAY OF THE COUNSEL TH AT THE CIT(A) ERRED IN ACCEPTING ONLY RS. 1 LAC OUT OF PAST SAVIN GS WHEN THE ASSESSEE IS PRACTICING SINCE LAST 25 YEARS. THE COU NSEL FURTHER POINTED OUT THAT RS.6 LACS WERE RECEIVED AS GIFT FR OM FRIENDS AND RELATIVES WHICH HAVE NOT BEEN ACCEPTED BY THE C IT(A). THE DR STRONGLY SUPPORTED THE ORDER OF THE CIT(A). 6. I HAVE GIVEN A THOUGHTFUL CONSIDERATION TO THE O RDERS OF THE AUTHORITIES BELOW. THE ASSESSEE WAS EARLIER EM PLOYED WITH THE GOVERNMENT OF INDIA WORKING WITH INDIAN CO UNCIL OF SOCIAL SCIENCE & RESEARCH. YET THE COUNSEL PLEADED THE IGNORANCE OF THE ASSESSEE IN SO FAR AS THE INCOME T AX ACT IS CONCERNED. BY ANY STRETCH OF IMAGINATION THIS CONT ENTION CANNOT BE ACCEPTED. FURTHER I FIND THAT THE FIRST APPELLATE AUTHORITY HAS ACCEPTED THE PROFESSION RECEIPTS AS T HE SOURCE OF CASH DEPOSIT TO THE EXTENT OF RS.1152635/-AND FU RTHER ACCEPTED RS. 1 LACS OUT OF PAST SAVINGS AND PETTY G IFTS. 4 7. I FIND THAT THE ORDER OF THE CIT(A) IS VERY JUD ICIOUS ON THE FACTS OF THE CASE IN HAND AND, THEREFORE, I DECLINE TO INTERFERE WITH THE FINDINGS OF THE CIT(A). 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.10.2021. SD/- (N. K. BILLAIYA) ACCOUNTANT MEMBER *NEHA* DATE:-04.10.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 5 DATE OF DICTATION 30 .09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04.10.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 04.10.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 04.10.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 04.10.2021 DATE ON WHICH THE FAI R ORDER COMES BACK TO THE SR. PS/ PS 04.10.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 04.10.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 04.10.2021 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER