Lakhwinder Kaur, Ambala V. ITO, W-1, Kuruksheta

ITA 1108/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5982 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, SMC, CHANDIGARH , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1108/CHD/2018 / ASSESSMENT YEAR : 2010-11 MS. LAKHWINDER KAUR, VILLAGE JANSUA, AMBALA VS. THE ITO, WARD-1, KURUKSHETRA ./PAN NO: BHWPK5111L / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. ROHIT GOEL, C.A. ' ! / REVENUE BY : SH. MANJIT SINGH;, SR. DR # $ % /DATE OF HEARING : 02.01.2019 &'() % / DATE OF PRONOUNCEMENT : 02.01.2019 / ORDER THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 29.6.2018 OF THE COMMISSIONER OF INCOME TAX(APPEALS), [HEREINAFTER REFERRED TO AS CIT(A)]. 2. IN THIS APPEAL, THE ASSESSEE HAS AGITATED THE AC TION OF THE CIT(A) IN CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFIC ER OF RS. 4,52,175/- U/S 68 OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE A CT') ON ACCOUNT OF UNEXPLAINED DEPOSITS MADE IN THE BANK ACCOUNT OF TH E ASSESSEE. 3. DURING THE ASSESSMENT PROCEEDINGS, THE ASSESSING OFFICER NOTED THAT THERE WAS A DEPOSIT OF SUM OF RS. 10.60 LACS IN THE BANK ACCOUNT OF THE ASSESSEE. ON BEING ASKED TO EXPLAIN, THE ASSESSEE P RODUCED HER FATHER-IN- ITA NO. 1108-CHD-2018- MS. LAKHWINDER KAUR, AMBALA 2 LAW NAMELY SHRI JEET SINGH BEFORE THE ASSESSING OFF ICER, WHO SUBMITTED THAT THE AFORESAID AMOUNT WAS DEPOSITED BY HIM OUT OF HIS OWN SOURCE OF INCOME WHICH HE EXPLAINED AS INCOME FROM AGRICULTUR AL ACTIVITY FROM 17 ACRES OF LAND AND OUT OF THE AMOUNT WITHDRAWN FROM HIS BANK ACCOU NT AND FURTHER THE AMOUNT RECEIVED FROM HIS COMMISSION AGE NT ON ACCOUNT OF OPENING BALANCE / RECEIVABLES. THE ASSESSING OFFICE R CONSIDERED THE ABOVE SUBMISSIONS OF THE ASSESSEE AND ACCEPTED THE EXPLAN ATION OF THE ASSESSEE TO THE EXTENT OF DEPOSIT OF RS. 6,07,825/-, HOWEVER, HE DID NOT AGREE WITH THE CONTENTION THAT THE AMOUNT WITHDRAWN DURING THE PER IOD FROM JULY TO DECEMBER 2008 BY THE FATHER-IN-LAW OF THE ASSESSEE WAS DEPOSITED BY HIM IN THE ACCOUNT OF THE ASSESSEE IN THE MONTH OF OCTO BER 2009. HE, THEREFORE, GIVING BENEFIT TO THE ASSESSEE REGARDING THE DEPOSI T OF RS. 6,07,825/- MADE THE ADDITION OF THE REMAINING AMOUNT OF RS. 4,52,17 5/- AS UNEXPLAINED INCOME. THE ASSESSEE COULD NOT SUCCEED IN HER APPE AL BEFORE THE LD. CIT(A). 4. BEFORE THIS BENCH, THE LD. COUNSEL FOR THE ASSES SEE REITERATED THE SUBMISSIONS AS WERE MADE BEFORE THE ASSESSING OFFIC ER. 5. THE LD. DR, ON THE OTHER HAND, HAS STRONGLY RELI ED ON THE FINDINGS OF THE LOWER AUTHORITIES. 6. I HAVE CONSIDERED THE RIVAL CONTENTIONS AND HAVE ALSO GONE THROUGH THE RECORD. SO FAR AS THE CONTENTION THAT THE AMOUN T DEPOSITED IN THE YEAR 2009 IN THE ACCOUNT OF THE ASSESSEE WAS OUT OF WITH DRAWAL OF RS. 6,50,000/- BY FATHER IN-LAW OF THE ASSESSEE DURING THE PERIOD FROM JULY 2008 TO DECEMBER 2008 IS CONCERNED, THE SAID EXPLANATION DO ES NOT SEEM TO BE PLAUSIBLE. THERE IS NO EXPLANATION OFFERED AS TO WHY THE SAID AMOUNT WAS ITA NO. 1108-CHD-2018- MS. LAKHWINDER KAUR, AMBALA 3 WITHDRAWN FROM HIS ACCOUNT BY FATHER-IN LAW OF THE ASSESSEE DURING THE PERIOD JULY 2008 TO DECEMBER 2009 AND WHY IT WAS K EPT UN-DEPOSITED AND WHAT PROMPTED HIM LATER ON TO DEPOSIT THE SAME IN T HE ACCOUNT OF HIS DAUGHTER IN LAW I.E. THE ASSESSEE. HOWEVER, SO FAR AS THE AMOUNT RECEIVED IN THE MONTH OF JUNE 2009 FROM THE COMMISSION AGENT NA MELY M/S DURGA ENTERPRISES, THE ASSESSEE HAS PLACED A COPY OF THE ACCOUNT ISSUED BY M./S DURGA ENTERPRISES, WHEREIN, IT HAS BEEN SHOWN THAT AN AMOUNT OF RS. 3,36,709/- WAS HANDED OVER IN CASH BY THEM TO MR. JEET SINGH, FATHER-IN- LAW OF THE ASSESSEE IN THE MONTH OF JUNE 2009, HEN CE, GIVING THE BENEFIT OF THE ABOVE AMOUNT OF RS. 336709/-, THE ADDITION I N RESPECT OF REMAINING AMOUNT IS HEREBY CONFIRMED. THE ASSESSEE, THUS, GET S RELIEF ON THE DEPOSIT OF RS. 3,36,709/ OUT OF THE TOTAL ADDITION OF RS. 4 ,52175/-. THE ASSESSING OFFICER IS DIRECTED TO ASSESS THE INCOME OF THE ASS ESSEE ACCORDINGLY. THE APPEAL OF THE ASSESSEE IS TREATED AS PARTLY ALL OWED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 02.01.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR ITA NO. 1108-CHD-2018- MS. LAKHWINDER KAUR, AMBALA 4