Shri. Parvezbhai Azizbhai Opai, Nagpur V. Joint Commissioner of Income Tax,Range-3, Nagpur

ITA 109/NAG/2011

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1611 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 03-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Assessee Lawyers: R P CHARDEKAR
• Keywords: Gift

Judgement Text

1 ITA NO. 109/NAG/2011. IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) I.T.A. NO.109/NAG/2011 ASSESSMENT YEAR : 2005 - 06. PAR VEZBHAI AZIZBHAI OPAI, JT. COMMISSIONER OF NAGPUR . VS. INCOME - TAX, RANGE - 3, NAGPUR. PAN ADWPK2479 APPELLANT. RESPONDENT. APPELLANT BY : SHRI R.P. CHARDEKAR. R ESPONDENT BY : SHRI NARENDRA KANE. DATE OF HEARING : 09 - 11 - 2015. DATE OF PRONOUNCEMENT : 16 TH NOV., 2015. O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(APPEALS) - II, NAGPUR DATED 03 - 03 - 2011 AND PERTAINS TO ASSESSMENT YEAR 2005 - 06. THE ISSUE RAISED IS THAT THE LEARNED CIT(APPEALS) ERRED IN CONFIRMING THE ADDITION OF RS.1,00,000/ - 2. IN THIS CASE THE ASSESSEE HAS RECEIVED A GIFT OF RS.3,00,000/ - FROM VARIOUS PERSONS. THE AO HAS ADDED THE SAME AS T HE ASSESSEE WAS NOT ABLE TO PRODUCE THOSE PERSONS BEFORE THE AO. 3. UPON ASSESSEES APPEAL LEARNED CIT(APPEALS) HAS DELETED THE ADDITION TO THE EXTENT OF RS.2,00,000/ - . LEARNED CIT(APPEALS) HAS SUSTAINED THE ADDITION IN THE CASE OF RS.1,00,000/ - RECEIVED FROM MOHD. ABID ON THE GROUND THAT NO RETURN OF INCOME HAS BEEN FILED. 4. AGAINST THE ABOVE ORDER, THE ASSESSEE IS IN APPEAL BEFORE ME . 2 ITA NO. 109/NAG/2011. 5. I HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. I FIND THAT THE ASSESSEE HAS RECEIVED THE SAID GIF T OF RS.1,00,000/ - FROM A PERSON WHO HAS NOT FILED HIS RETURN OF INCOME. THE SAID PERSON WAS NOT PRODUCED BEFORE THE AUTHORITIES BELOW. HENCE I AGREE WITH THE FINDINGS OF THE AUTHORITIES BELOW THAT GENUINENESS OF THIS GIFT IS NOT ESTABLISHED. ASSESSEES C OUNSEL HAS PLEADED T HAT THIS ADDITION SHOULD BE MADE IN THE HANDS OF THE DONOR AND NOT THE DONEE . WE DO NOT FIND ANY MERITS IN THIS SUBMISSION OF THE ASSSSEE. THERE ARE PLETHORA OF DECISIONS OF HONBLE APEX COURT AND HONBLE HIGH COURTS WHEREIN UNEXPLAINE D GIFTS HAVE BEEN CONFIRMED IN THE HANDS OF THE DONEE. ACCORDINGLY I AFFIRM THE ORDER OF LEARNED CIT(APPEALS) AND DISMISS THE APPEAL OF THE ASSESSEE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON T HIS 16 TH DAY OF NOV., 2015. SD/ - ( SHAMIM YAHYA) ACCOUNTANT MEMBER. NAGPUR, DATED: 16 TH NOV., 2015. 3 ITA NO. 109/NAG/2011. COPY FORWARDED TO : 1. SHRI PARVEZBHAI AZIZBHAI OPAI, BEHIND CANARA BANK, NEAR TANGA STAND, SARAFA OLI, ITWARI, NAGPUR. 2. J.C.I.T., RANGE - 3,NAGPUR. 3. C.I.T. - II, NAGPUR. 4. C.I.T. NAGPUR. 5. D.R., ITAT, NAGPUR. 6. GUARD FILE TRUE COPY. BY ORDER WAKODE ASSISTANT REGISTRAR, ITAT, NAGPUR