Smt. Sarabjit Kaur, Jagraon V. ITO, W-2, Jagraon

ITA 1144/CHANDI/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5792 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 18-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 12; 11; 201; 69A; 43; 48; 73; 13; 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ S M C ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA Nos. 1144 & 1145/C H D / 2 0 1 9 नधा रण वष / Assessment Year s: 2 0 1 1 - 1 2 & 2 0 1 3 - 1 4 Smt. Sarabjit Kaur S/o Sh. Hardip Singh, H.No.117174/89, Gurdev Bahardur Nagar, Gali No. 8, Jagaraon बनाम The ITO, Ward-2, Jagraon थायी लेखा सं./PAN NO: ALWPK9604M अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Sh. Sudhir Sehgal , Advocate. राज व क ओर से/ Revenue by : Dr. Ranjit Kaur, Sr. DR स ु नवाई क तार$ख/Date of Hearing : 05.01.2022 उदघोषणा क तार$ख/Date of Pronouncement : 30.03.2022 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : IT A N o. 11 4 4/ C hd / 20 1 9 is as s e s s ee ’s a pp e a l c ha l le ngin g t he or de r da t ed 0 1. 0 5. 2 01 9 pa s s ed by t he . L d. Co m mi s s i o ne r o f I nc o me T a x- 3, L u dhi a n a [ he re i na ft e r r e fe rr e d t o a s ‘ C IT (A ) ’ ] fo r a s s e s s me nt y e a r 20 11 - 12 . ITA N o. 1 145 / C hd / 2 0 19 i s a l so as s e s s e e’ s app e al a n d p e rt ai ns t o a s s es s men t y e ar 2 01 3- 1 4 a n d is a ga i ns t t h e or d e r dat e d 0 1. 05 . 2 01 9 pa s s ed by t he L d . CIT (A ), L ud h i a na . S in ce b ot h t h e a pp e a l s h ad i de nt ic al i s s ue s , t h e y w e r e h ea r d t o g e t he r a n d t h e y ar e be i ng d i s po s e d o f f t hr ou gh t h i s c o m mo n o rde r fo r t he s a ke o f c on v en i e n c e. ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 2 2. 0 Br i e f f ac t s o f t he c as e i n I T A N o. 11 44/ C hd/ 20 19 fo r a s s es s men t ye a r 20 1 1 -1 2 a re th a t du ri ng t he ye ar , as s e s s ee e arne d i nc o me fr o m t ui ti on a s w el l a s re nt a n d i n te re s t fr o m ba nk a nd ot he r p ar t i e s . F or t he s a id a s s e s sme nt y ea r, t he r e t u r n o f i n c o me w as f il ed d e cl ar in g an i n c o m e o f Rs . 2, 44 , 7 80 / -. A n in for ma ti on w as r ec e iv e d fr om t he I nv es t i gat i o n Wi ng o f t he I n co m e T a x D e p ar t m en t vi d e l et t e r 1 5. 3.2 01 7, w ho i n t u rn ha d re c ei ve d i n for ma t i o n f ro m t h e En for ce me nt D i r e cto r a t e th at t h e a s s es s e e ha d de po s i te d c as h o f Rs . 8, 00, 0 0 0/ - i n h er ba nk a cc ou n t m ai nt ai ne d w i th A x is Ba nk, J a gra on a nd a no t h e r Rs . 5, 4 0, 00 0/ - i n h e r ba n k a c c ou nt w i t h H D F C b ank , t h u s , t ot a li ng t o a d epo s i t o f R s. 13 , 4 0, 0 00 /- . I n v ie w of t hi s i n fo r m at i o n, not i c e u /s 1 48 o f t h e In c o m e T ax A c t, 19 6 1 ( he r e in a ft e r ca l l e d 't he A c t ' ) w a s i s s ue d a n d i n r e s po n s e t o th e s ai d n ot i c e t h e a ss e s s e e s ta t ed t ha t t he r etur n o ri gi na l l y fi l ed m ay be t r ea t ed as t h e r et ur n fi l e d i n r e s po n s e t o t h e not ic e u /s 14 8 o f t he A ct . 2. 1 D uri n g t he co urs e o f r e - a s s es s me nt p r oc e e d i n g s, th e a s s e ss e e w as re q u i r e d t o e x pl a i n t he s o ur c e o f c a s h d ep o s it o f Rs . 13, 4 0, 00 0/ - a n d i n re s po n s e, t h e as s e s s ee s t at e d b e for e t h e A s s es s i ng o ff i c e r (A O ) t ha t de p os i t w a s fr o m t h e c l os i n g b al a n ce o f c as h- i n h and i n t he i mm e di a t el y pr e c e d i n g as s e s s me nt y ea r a mo u n ti ng t o Rs . 12, 61 , 4 73/ - a n d w as al s o pa r t l y ou t o f c as h w i th d ra w al s o f R s . 3 la c s fr o m Ax is ba nk. T h e a s s es s e e w a s as k ed t o f u rn is h c a s h b o o k / c a s h fl ow s t a t e me nt b ut t h e ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 3 s a me w e re n ot f ur n is h e d. The A s s ess i ng o f fi ce r ga ve b en e f it o f c as h w i th d ra w a l o f Rs . 3 l ac s fr o m t he A x is Ba nk a nd c ount ed s u c h w i th d ra w a l t ow a r ds a va i l a bi li t y o f c as h for t he p urpos e o f c as h de p os i t bu t p r o ce e d ed t o t re at t he re ma in in g a m o u nt o f Rs . 10, 40 , 0 00 / - as un e xp la i n e d a nd ad de d t h e s a me t o t he i nc o me o f t he as s e s s ee u /s 69 o f t he A c t . T h e A s s e ss in g o f fi c e r al s o p r oc e e d e d t o a dd t h e t ui t i o n fe e o f Rs . 2, 03, 60 0/ - a s i nc o m e fr o m un di s c lo s ed s ou rc e s . T he a s s es s me n t w as c o mp l e t ed a t an i n c o me o f R s . 1 2, 84, 7 8 0/ -. 2. 2 T he a s se s s e e pr e fe rr e d a n a p pe a l be for e t h e Ld . F i rs t A ppe l l a t e A ut h or i t y c h a l l en g in g t he o rd e r o f t h e A s se s s i ng o ffi c e r o n t he l e g a l i s s ue o f v a l i di t y o f r e- a s s e s s me nt p r oc e e d i n g s a s we l l a s on me r i t s o f t he a dd i t i ons . H o w e ver , t h e a ppe a l o f th e a s s es s ee w a s di s mi s s e d by t he L d. CI T (A ) a nd n o w t he as s e s see ha s a pp roa ch ed t hi s Tr ib un a l c ha ll e n gi ng t he d i s m is s a l o f a p p ea l by t h e L d. F i rs t A p pe l la t e A u t h or it y by r a i s i n g t he fol l o w in g gr o u nds o f a p p ea l : - 11 44/ C h d / 2 0 1 9: 1. T hat t he L d. Com m i s s io ne r of In c om e T a x (A p pe al s ) h as er r e d i n c o nf ir m i ng t h e a c t i o n o f t he A s se s s i ng O f f i c e r f or re op e n i ng of t he c as e u /s 14 8 a s t h e r e w as n o r e as o n t o b e l i ev e t h a t i nc om e of t h e as s es s e e ha d e s ca p e d a s se s s m en t a nd a l s o wr on g r e a s ons hav e be e n r e c o r de d fo r t he p ur p os es of r e op e n i n g of th e c as e an d, t h er e f or e , th e as s e s sm ent de s e rv e s t o b e qu as h e d. ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 4 2. No t w i t hs t an di ng th e ab ov e s ai d gr o u nd o f a p p e a l, t he c on f ir m at i o n of add it i o n of Rs . 10 , 40, 0 00 / - u /s 69 b y t h e CIT ( A) i s a ga i ns t t h e fa ct s an d c ir c um s t a nc es of t h e c as e . 3. T hat t h e t r e at m e nt of t ui t io n I n co m e o f R s . 2 , 0 7, 200 /- , wh i c h ha v e b e e n a c c e pt ed b y t h e de p ar t m e n t i n t he e ar l i e r a n d l a t e r y ea r s as de e m e d i n c om e u/ s 69 A is b ad i n la w. 4. T hat t h e a d di t i o n a s a lr e ad y m a de a nd c o nf i r m e d by t h e CI T ( A) h as wr on gl y b e e n t a x e d u/ s 11 5 B B E an d w hi c h i s a ga in s t t he fa ct s a nd c i r c um s t an c e s o f t he c as e . 2. 3 F or IT A N o . 11 4 5 / C hd/ 20 1 9 p e r ta i n i ng t o as s e s s me nt y e a r 20 1 3 - 14 , th e fa ct s i n b r i e f ar e t h a t i n t h i s y ea r t he re t ur n w as fi l ed d e c la r i n g t ot al in co me o f Rs . 5 , 1 3, 1 20 /- c o ns i s t i n g o f t u i t i on fe e , r e nt a l i nc o me as w el l a s in t e re s t i nc o me fr o m t hi rd pa r t i es . In t hi s ye ar , t he a s s e ss e e ha d de p os i t ed c a s h o f Rs . 10 , 4 0, 00 0 /- in he r ba n k a c co un t ma i n t a i ne d w it h H D F C B an k, Ja g r a o n a n d ac ti ng o n t h e i n fo r ma t i o n rec e i v e d fr o m t h e In v e st i ga ti on Wi n g vi de l et t er 15 . 0 3. 201 7 , t he as s es se e’ s ca s e w as re o p e ne d by i s s ui n g n ot i c e u /s 1 4 8 o f th e A ct . I n re s p ons e t o t he n ot ic e , t he as s e s s ee s ub mi t te d b e fo r e t he A s s e s s in g o f fi ce r t ha t t he or i g i na l re t ur n fi l e d ma y be tr e a t ed a s r e t ur n fi le d i n r e s po n s e to not i c e u /s 14 8 o f t h e A c t . In t h i s ye a r al s o, t h e as s e s s e e w as ask ed t o e x pl a i n t h e c as h de p os i t i n t he ba n k a cc o un t a nd th e r es p ons e o f t he a s s es s e e w a s t h a t t he a mo u n t w as de pos i t ed fr o m th e br o u ght f orw a rd ca s h ba la nc e o f t he i mm e d ia t e l y p r e c e di n g as s e s s me nt y e a r i . e . ye ar e n di ng 31. 0 3. 2 0 12 ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 5 a mou nt i n g t o Rs . 1 2, 58, 9 4 9/ -. H ow e v er , t h e a s s e s see c o u l d n o t pr o d uc e a ny b o o ks o f a c c ou nt or c as h f lo w s t a t e me nt i n su ppo r t o f he r c la i m. A s i n a s s es s me nt ye a r 20 11 -1 2, t hi s ye a r a l s o t h e re - a s s e s sme n t w as c o mp l e t ed b y tr ea t i ng th e c as h d e p o si t of Rs . 10, 4 0, 000 / - a s une x pl a i n e d i nc o me u /s 6 9 o f t he A c t a n d t ui ti on i n co me o f Rs. 2, 0 3, 60 0/ - as un e xp la i n e d i nc o m e u/ s 69A o f t h e A ct . T h e r e - as s es s me nt p r o c ee di ngs w as c om pl et e d at a t ot a l i nc o me o f Rs . 12 , 43, 6 00 /- . 2. 4 A ggr i e v e d, t h e a s s es s e e pr e f er re d a n a p pe a l be for e t h e L d. F ir s t A ppe l la t e A ut ho r i t y w hi c h w as di s mi s s e d an d now t he a s s es s e e h as a pp r o ac he d t hi s T ri bu n al c ha l le ng i n g t he di s mi s s al o f a pp e a l b y r a is i n g fo l l ow i ng g r o un d s o f a p pe al : - 11 45/ C h d / 2 0 1 9 1. T hat th e L d . C om m i s s io ner o f In c o m e T a x ( Ap pe al s) ha s er r e d i n c o nf i rm i ng th e a c t i o n o f t h e As s e s s in g O f fi c er fo r r e op e ni ng of th e ca s e u/ s 1 4 8 as th er e wa s n o r e as o n t o b e li e v e t h at i n c om e of t h e as s e s s ee ha d e s ca pe d as s e s s m en t a nd al s o w r o ng r e as o ns ha v e b ee n r ec or de d f or t he p ur p os e s o f r e o pe n i n g of t he c as e an d , t he r e fo re , t h e a s se s s m en t d es e r ve s t o be qu a s he d . 2. No t w i t hs t an di ng t h e a bo v e s ai d gr o u nd o f a pp e a l , t he c on f i r m at i o n o f a d d it i o n of Rs . 1 0, 40 , 0 0 0/ - u/ s 69 by th e CI T ( A) i s ag ai ns t t he fa ct s a n d c ir c um s t a nc es of t h e c as e . 3. T hat t he t r e at m e nt of t ui t io n I nc om e o f R s . 2 , 03,60 0/ - , w hi ch h a ve b ee n ac c e p t e d b y th e d e par t m en t in t h e ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 6 e ar l i e r and l a t er y e a rs as de e m e d i nc o m e u/ s 69 A is ba d in l a w . 4. T hat th e a dd i t i o n a s a lr e a dy m a de an d c o nf i r m ed b y t he C IT ( A ) h as w ro ngl y be en ta xe d u / s 1 15 B B E an d wh i c h i s a ga in st t h e f a ct s an d c i r c um s ta nc es o f t h e c as e 3. 0 A t t he o u ts e t , t he L d. A R s ub mi tt e d t h a t i n as se s s me nt y e a r 2 01 1 - 12 , t he a s s es s e e w a s no t p r e s si ng gro un d N o . 1 ch all en gi ng t h e r e - a s s es s men t pr oc e e d i ngs on l e g a l gr ou n d . 3. 1 Wi t h re s pe c t t o t he re ma i ni ng g ro un ds i . e . G rou nd N os . 2 , 3 & 4, t he L d. A R s u b mi t te d t h a t t h e a s s e s see ha s b e e n r e gul a r ly fi l i n g t he ba l an c e s h ee t / s t a t e me nt o f a f fa i r s fo r e v e r y a s s es s m en t y e a r al on g w i t h t he in co m e a nd ex p en di tu r e a c c o u nt an d t h at t he ca pt i o ne d a s se s s me nt ye a r a l s o w a s n ot a ny e xc ep t i o n i n t h i s re ga rd. H e dre w o ur at t en ti on t o pa g e 2 5 o f t h e pa per b oo k, w her ei n, t h e a s se s s me n t o r de r p a s s ed u / s 14 3(3 ) r. w . s. 14 7 of t he A ct for a s s e s s me nt y ea r 2 01 0- 1 1 w as pl a ce d a n d i t w a s br ou g h t t o o ur n ot i c e t ha t in th is y ea r t he r et ur n o f i n c o m e w a s a cc e p te d an d s o w a s t he ca s h d e p o s it . I t w a s a ls o s ub m it t ed t ha t e v e n t he t ui t io n i n c o m e ha d b e en a c ce pt ed i n e ar l i e r as se s s me n t y ea rs a s w e ll a s in s u bs e q u e n t a s s e ssme nt y ea rs a n d, t h e r e f ore , th er e w a s no re a so n fo r n ot ha vi ng a c c e p te d th e t u it i o n in c o m e fo r a s s es s me n t ye ar 20 11 - 1 2 a nd ha vi ng t r e a te d i t as i nc o me fr o m u n e x pl ai ne d s our c e s . O u r a tt e n t i o n w a s a ls o dr aw n to t h e a s se s s me nt o r de r p ass e d u / s 1 4 3( 3 ) r. w . s . 147 o f t he A c t f or a s s es s me n t y e a r 20 12 -1 3, w h er ei n a ls o t h e re t ur n e d i nc o m e o f t he a s se s s e e w a s a c c e pt e d, w h ic h i n c l u d ed ca s h ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 7 de p os i t s a s w e l l a s t ui t i o n in c o m e. I t w a s su b mi t t ed t ha t t he a v a i l a bi l i t y o f o p e n i n g c a s h i n ha n d h a d be e n du l y j us t i f i e d by fi l i ng o f b al a n ce s he e t for t he i mme di a te l y p r e c e d i n g a s s e ssme nt y e a r w hi c h ha d al re a d y be e n a c ce p t e d b y t h e D e p a r t m e n t a n d, t he re for e, t he r e w a s no r ea s o n t o no t a c c e p t t he s a m e fo r th e p u r po s e o f m ak i n g c a s h de pos i t i n a s s es s men t y e a r 2 0 11- 12. I t w a s a ls o s ub m it t ed t ha t t he ob s er v a t i on o f t he A s s e s s i ng o f fi c e r t ha t t h e a s s es s e e w ou ld n ot ha ve k ep t hu ge ca s h ba l an c e a t h o m e w a s j us t a c o nj e ct ur e a n d s u r m i s e and h a d n o b as i s . It w as s ub mi t t ed t hat o n c e t he c l os in g c as h b a l a n c e has be en a c c e p te d by t he A s s es s i ng o f fi ce r i n t he i mme d i a t e l y p re ce di n g as s e s s me n t y ea r, t he n c a st i n g a d o ub t on t h e s a m e ca s h ba l a nc e in t he s ubs e qu e nt a s s es s men t y e a r w a s t ot a l l y i n co r r e ct . I t w a s s ub mitt e d th at t he A s s es s i ng o ffi c er h as no t b r o ug h t a ny e vi de n c e o n rec o r d to e s t ab l i s h t ha t th e a s s e ss e e h a d s p e n t t he a mo u n t o f c a s h w i thdra w al s s o m ew h e re e ls e , a nd, t h e r e for e , i n t he a bs e n c e o f a ny a dv er s e m at e r i al a ga in s t t he a s s es s e e on re co rd, t he ex p l a n a t i on o f t he a s s es s e e c oul d n ot ha ve b ee n re j ec t ed . 3. 2 Wi t h re ga r d to t h e t ui ti on i n c o me , i t w a s s ub mit te d th at t he a s s es s e e i s a qu a l i fi ed B. E d. a nd s he l i ves i n a s ma l l t ow n i. e . J ag ra on a nd i mp ar t s t u i t i o n fo r t he p a s t ma n y ye a rs a n d t his s ou rc e o f i nc o me ha d be en r e gu l a r l y a cc ep te d i n p r e v i o u s as s e ss me nt y e a rs a nd as w el l as i n su bs e que nt a s s e s s me n t y e ar s . It w a s a l s o s ub mi t ted t ha t t h is i s a n un org a n i s e d se c t o r an d t h e as s e s s ee doe s n ot i s s ue a ny t ui t i o n f e e ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 8 re c ei pt as t h e s a m e i s n e v er as ke d f or by t h e s tu dent s. H ow e ve r , th e a s s es s e e do es fi l e i nc o me a n d ex pe n d i tu r e a c c ou nt an d t h e b al a nc e s he et w hi ch h a v e a lw a ys be e n r e g u la rl y fi l e d b e f or e t he In c o m e T a x D ep ar t m en t a l on g w i t h t h e r et ur n o f in co m e a nd , t her e fo re , w i t ho ut po i n t i n g o ut an y d e fe ct i n s u c h do cu m e nt s, t he s ou rce o f i n c o me fro m t ui ti on f ee c o ul d no t ha v e b ee n l e g a l l y re j e c te d. 3. 3 Wi t h re s p ec t t o th e a ss e s s e e’ s a ppe a l for a s s ess me n t ye a r 20 13- 14 be a ri ng I T A N o. 114 5 / C h d/ 2 0 1 9, th e L d. A R s ub m i t t e d th a t t he is s u es w er e i d e nt i c a l i n t hi s ye a r a n d, t h e re for e, th e a r gu me nt s w oul d a l s o b e t he sa m e on m er i t s o f t h e a d di t i o n . 3. 4 It w a s fur th e r s ub m it t e d th at , ho w e v e r, i n t h is ye a r t h e as s e s s ee w as p re ss i ng G r o u nd N o . 1 w h i c h w a s p er t a i n i n g t o t he va l i d it y o f re - a s s es s men t pr o c e e d in gs . T h e L d. A R s ub m it t e d t ha t th e L d . CIT (A ) ha d e rr e d in c on f i r mi n g t h e a ct i o n o f t h e A s s es s in g o ffi c er o f r e o p en in g o f t he c as e u / s 14 8 o f th e A c t a s h e h ad n o r e as o n t o b e li e v e t h at t h e i nc o me o f t h e as s e s se e ha d es c a p e d a s s ess me n t. I t was s ub m i tt e d th at t he A s s e s s i ng o f fi ce r, b as e d on w r on g r e as o n in g ha d r e a c h e d t he c on c l u s io n th a t t h e as s e s s ee ’s c as e w a s f it for r e op en in g . I n t hi s r e g a r d, ou r a t te n t i on w a s d r aw n t o t h e c op y o f th e re as on s re c o r de d w h ic h w a s pl a ce d as pa ge 2 6 o f t he p ap e r bo o k f il e d b y t h e as s e s se e . T he L d . A R pl a ce d r e l i a n c e o n t he or de r o f I T A T Ca mp Be nc h a t J a la n dh ar i n I TA N o. 1 81/ A s r/ 20 17 t o c on t e nd t ha t c o mp l e t ed as s e s s ment c a n n ot b e re o p e ne d u /s 1 48 o f t h e A c t o n th e b a s i s o f in fo r m at i o n r ec e iv ed fro m ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 9 t he I nv e s t i g a t i on Wi ng . I t w a s su b mi t t e d t h a t i n thi s ca s e , t h e A s s es s i ng o f fi ce r h a d s i m pl y a c t e d up on t h e i n fo r ma t i o n re c ei ve d fr o m In v e st i ga ti on W i ng a n d d i d no t a pp l y hi s ow n mi nd an d , t he r e for e, i n vi e w o f t he s et t l e d j udi c i a l p re c ed e n t s , th e r eo p enin g w as n ot va l i d i n t he e ye s o f l a w . 4. 0 P e r c o nt r a , t he Ld . D R s ubm i t t e d t h a t, a l t h o ug h, t he as s e s s ee m i gh t h a v e b e e n s how i n g i n co me fr o m t u i ti on f ee i n d i ff er en t a s s es s men t y ea rs , w hi c h w o ul d h a v e e a r l i e r b e e n a c ce pt ed by t he D ep ar t m en t, e ac h ye a r i s a s e p a ra t e as s e s s me n t ye ar a nd has t o be de c id e d o n t h e fa ct s of t ha t p ar t i c u la r ye a r. Wh i le s upp or t i n g t h e o r de rs o f t h e L d . CI T (A ) , th e L d. D R s u b m it t e d t ha t i n bo th t he y e a rs t he t ui ti on f ee de c l ar e d by t he as s e s s ee w a s o f me a g e r a m ou nt , w h er e a s , t he c as h de po s i t s w e re o f l a r g er a m ou nt s a nd t h e as s e s see ha d n o t b e e n ab le t o e x pl ai n t he s ou r ce o f d ep o s it s s a t i s fa c t o r i ly . I t w a s al s o s u b mi t t e d t ha t t h e a s s e s s ee d id n ot m a i nt a i n a ny r ec or d o f st u de nt s w hi c h w o ul d he l p in cr os s che c k i ng a nd v e ri fy i n g t he c l a i m o f th e as s e s s ee . T he L d. D R s ub mi t t e d t h a t th e L d. C I T ( A ) ha d r i g h t l y d i s mi ss ed th e a s s e s se e ’s a pp e a l a n d t h at t h e pr e s e nt ap p ea l s o f t h e a s s e ss e e de s er v e d t o b e di s mi s s e d. 5. 0 We ha ve h e a r d th e ri va l s u b m i s s io ns a n d ha ve a ls o p er us e d t h e m at er ia l o n r e c or d. T h e fa c ts in b ot h th e y e a r s und e r a p pe a l a re n o t i n di s pu t e . I n b ot h t h e ye a rs un de r c o ns i d e ra ti on , t h e a s s e s se e h as d e c l a r e d ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 10 i nc o me fr o m t u i t io n fe e i n h e r r e t u r n o f i nc o m e a nd i n b ot h th e y ea rs t he re w e re ca s h de pos i t s i n t he b a n k a cc ou n t be i n g m ai nt a i n e d by th e a s s es s e e. T he A s s e s s in g o ff i c e r a d d ed t he ca s h d e p os i t s t o t h e i n c o m e o f t he a s s es s e e u/ s 6 9 o f th e A c t o n t h e r e as on in g t ha t t he a s s e sse e c o ul d no t e xp la i n t h e s o u r ce o f d e p o s it s . T h e as s e s s ee ’s c on te n t i o n r e g ar di n g t he t u i t i o n fe e ha v i n g be e n r ec ei ve d w a s a ls o di s beli e v e d a n d t h e s a me w as al s o a dd ed t o th e i n c o m e o f t h e a s s es s e e u/ s 6 9A a s ‘ in co m e fr o m un di sc l os e d s o ur c e s ’. I n bo t h t h e y ea rs , th es e a d dit i o ns w er e m a de s ub se qu en t t o t he r e op e n i n g o f t he c a s e ba s e d on i nfo r m a t i o n r e c e i v e d fr o m I n v es t i g a t i o n W i ng o f t he D ep a r t me nt w h i c h, in t u r n , ha d re c e i v e d t he i n fo r m a t i o n fro m t h e En f o rc e m e n t D i re c t o ra t e. It w a s t he a s s e ss e e ’s c on t e n t i o n be fo re t he A s se s s i ng o ffi c er as w e ll a s t h e L d. CI T ( A ) t h at t he s o u r c e o f ca s h de p os i t s w as t he ba l an c e o f c a s h b r ou g ht f o rw a r d fr o m ea rl i e r as s e s sme nt ye ar s a n d t h a t th e s a me w as du l y r e f l e c t e d i n t he ba la nc e s he e t w hi ch ha d be e n fi l ed by t h e a s s ess e e al o ng re t u rn o f i nc o me . T he as s e s s ee h a s fi l e d p a p er bo ok s f or b o th t h e y e ar s u n de r c ons i de ra ti o n a n d w e not e t ha t f o r a s s es s men t y e a r 201 0- 11 , t he a s s es s e e ha d fi le d co py o f t h e b a l a nc e s h e e t for t he y ea rs en di n g 31 . 3 . 20 10 a nd 3 1 . 3 . 201 1. T h e bal a n c e s he e t a s at 31. 0 3 . 2 01 0 s h ow s t he c lo s i n g c a s h ba l a n ce i n h a n d a mo u nt i n g t o Rs . 12, 61 , 4 73 . 32 a n d du r i n g t hi s ye ar i . e . 20 1 1 - 1 2, t he as s e s s ee ha d ma d e d ep o sit s i n ba n k ac c ou nt a mou nt i n g t o Rs . 1 3, 40, 0 0 0/ -. D ur i n g t hi s y e a r, t he a s s e s s e e ha d al s o m a de ca s h w i t h d ra w a l s o f Rs . 3 l a cs o f w hi c h t he As se ss i ng o f fi ce r ha d gi v e n du e c re di t an d h a d pr o c e e d e d t o ad d t h e r e m aini ng a mou nt o f Rs . ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 11 10 , 4 0, 0 00 /- o nl y t o t he i nc o m e o f t h e a s s ess e e . I t i s no t i n do ub t t h at t he s e b al a n ce s h e e t s w e re fi l ed be for e t he A s s e ss i ng o ff i c e r d u ri n g t he c ou r se o f as s e s s me nt pr oc ee d i n gs as w el l a s t h e be fo r e t he L d. CI T (A ) bu t th e s a me w e r e not c o ns i d e re d b y t he m w h i l e d e c id i n g o n t he m er it s o f t he c as e . A p p a re nt ly , t he e xp l a na t i o n g i v e n b y t h e a s s e s se e h as be e n r e j e c te d w i t h o ut as s i gn i ng an y re as o n. To o u r mi nd , i f t he a s s es s e e’ s e xp l a na t i on o f h a v i n g t he op e ni ng c as h in h a nd w a s to b e di s be l i e v e d, t he re s houl d h a v e b ee n c oge nt r e a s o ni ng b e hi n d th e s a me. T he r e f o re , w e a c c e pt t he a ss e s s e e’ s c ont en ti on t h a t as o n 31. 3. 2 0 1 0 t he a s s es s e e had a c l o s i ng b al a n c e o f c a s h in ha n d o f Rs . 12 , 61, 4 73 . 3 2 w hi ch ou gh t t o ha v e be en c ons i de re d f or t he pu r pos es o f e xp l a i n in g t h e s ou rc e o f c a s h d e p o s i ts i n t he ba n k a c c ou nt s . 5. 1 A s fa r a s t he i s s ue o f d i s be li e vi ng t h e a s s e s see ’s c on t e n t i on ha v i n g e ar n ed t u i t i o n i nc o m e i s co nc e rn ed , a g a i n it re m a i ns u nd i s pu t e d t ha t t h e D e pa rt me n t h as a cc ep te d t ha t t he a s s es s e e ha d e ar ne d t u i t i o n fe e i n pr e c ed i ng a s s es s me n t ye a rs , a s i s e vi de nt fro m t h e c op i e s o f t he a s s es s men t ord er p as s e d u/ s 14 3( 3) o f t h e A c t r e ad w i t h s e ct i on 1 4 7 o f t he A c t fo r a s s es sm e n t y ea r 2 0 10 - 1 1 . N ot o nl y t h i s, th e a s s e s se e ’s re t ur n e d i nc o m e w a s al s o a c ce pt e d in as s e s s me nt ye ar 2 01 2 -1 3 al s o i n or d e r pa s s ed u / s 1 43 r ea d w i t h s e c t io n 14 7 o f t he A c t. T he re for e, i n ou r c ons i de re d o p in io n, t he l o w e r a ut h o r i t i e s ha d no re as o n t o di s be l i e v e t he as s e s s ee ’s c l a i m o f h a v i ng e a r n e d t ui t i on i nc o me i n t hi s ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 12 a s s es s men t ye ar as w el l fo r t he s i m pl e r ea s o n o f r ul e o f c o n s is t e n c y. A s ha s b e e n h e l d b y t he H o n 'b le A p e x C ou r t th e c as e o f M / s Ra dh a s oa mi S a ts a ng V s . C IT re por te d i n 1 93 I T R 32 1 (S C) , t he co n c l us i o n re ac he d i n e ar l i e r y e a rs i s bi n d i n g on s ubs e qu e nt ye a r s a n d s ho u l d b e fo ll ow e d un l e s s th e r e i s a ma t er ia l s h i f t i n t he f a c t s o f t he c a se . Th e re fo re , w e d o no t c o nc ur w i t h t he f in d i n gs o f t h e a ut hor i t i es b e lo w o n t he i s s ue o f no t a cc e p ti ng t he as s e s s ee ’s o f h av i n g r e c e i v e d i n c o m e fr o m t u i t io n fe e. T h us , i n a ss e ss me nt ye ar 2 0 1 1- 1 2, o n mer it s , w e h old t ha t t h e l ow e r a ut ho ri t i es h a d no ju s t i fi a b l e r e a s on t o m a ke t h e i m pu g n ed a dd it i ons . T he r e f o re , t he a s s es s e e s uc ce e ds o n gr o un d N os . 2 , 3 an d 4 a nd t he s i nc e th e as s e s s ee has n ot p re s s e d gr ou nd N o. 1 c h all e n g in g t h e a s s u mp t i o n o f j ur i s di c ti on u /s 14 8 o f th e A c t, t h e s am e s t a n ds di s mi s s e d. 6. 0 In t he r es ul t , t he a s s es s es a pp ea l be a r i ng N o . 11 4 4 / Ch d/ 20 1 9 s t an ds pa rt l y a l lo w e d. 7. 0 Co m i ng t o t he as s e s s e e’ s a pp e a l b e a r i n g N o. 1 1 45 / C hd /2 0 22 f o r a s s es s men t ye a r 2 01 3-1 4 , h e r e ag ai n, w e n ot e t h a t t h e a s s es s e e ha d fi l ed t he c op y o f t h e ba l an ce s h e e t s fo r t he ye a rs en d i n g 3 1. 03. 2 01 2 a nd 31 . 3 . 20 13 b e for e t h e l ow er a u th or i t i e s a n d th e c l os i ng ba l a n c e o f c a s h i n ha nd as o n 3 1 . 3 . 2012 w as Rs . 1 2, 5 8, 94 9. 3 9, w he r ea s , th e a s s e s se e ’s c as h d e p os i t dur in g t h e y e a r u n de r c ons i de ra t io n a mou nt e d t o Rs . 10 , 4 0, 0 00 /- . H e re a g a i n, t h e l ow er au t h o ri ti e s hav e n o t a c c e p t e d th e a s s es s e e’ s c l ai m o f ope ni ng c as h i n h a nd a s b e i n g the s o ur c e o f ca s h ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 13 de p os i t i n b a nk . T he l ow e r au th o r i t i e s h av e di s be li e ve d t h e c la i m w i th o ut a s s ig ni ng a n y r e a s on for d is b e l ie vi ng t he cl a i m o f t h e as s e s s e e. In t h is ye a r al s o, i t is n ot i n d i s pu t e t ha t t he b al anc e s h e et s w e r e du l y fi l ed b e fo r e t h e A ss e s s in g o ffi c er a s w e ll as be fore t h e Ld . CI T(A ) a nd, i t i s a m at t e r o f r e c or d t ha t t he s a m e w e re ac c e p t ed b y t he A s s e s s in g o f fi c e r. It is a ls o w or t h m en ti on i n g t ha t t h e as s e ss ee ’s re t u rn o f i n c o me fo r a s s es s me nt y e a r 20 12 -1 3 w as a c ce p t e d a n d t he a ss e s sme n t w a s c o mp l e t ed u/ s 14 3 (3 ) r e a d w i t h s e c t io n 1 4 7 o f th e A ct a nd t he b al a nc e s he e t f o r th e y ea r e nd in g 3 1. 03. 2 0 1 2 p er ta i ns t o t h a t a s s e ss me nt y e a r fo r w hi c h th e a s s es s me n t ha d b e e n c o m pl e t e d a t t he re t urn e d i n c o m e. T he r e f o re , t he as s e s s ee w i th ou t a n y v a l i d re as o n, ca nn ot be de ni e d t he be n e fi t o f t hi s c l os in g ca s h ba l a nc e in h a nd fo r t he pu r p os e o f e xp l a i n i n g t h e s o u rc e o f d e p os i t s i n b an k. S imi la rl y, ad di ti on o f t h e t ui ti on fe e o f Rs . 2, 03 , 6 0 0/ - a l s o c a nn o t b e u p he ld o n t h e b a s is o f pr i n c i p l e o f c o ns i s t en c y a s h a s be e n he l d by u s in t h e p re c e di ng p a r a N o. 5. 1. T he re fo r e , on me ri ts o f t h e ca s e, t he as s e s s e e s ucc ee ds i n a s s es s men t ye a r 20 1 3- 14 a l s o. 7. 1 A l th o ug h , th e a s s e s s ee ha s a rg u e d ag a i ns t t h e as s u mpt i on o f j ur i s di c t i o n u/ s 1 4 8 o f t he A c t in th i s y ea r ( i. e on l e ga l gro un d) , s i nc e w e ha ve a l re ad y gr a nt ed r e l i e f t o t he a s s e ss ee o n t he m e r i t s o f t h e c a s e, w e a r e n ot i nc l i n e d t o g o i n t o t he i s s ue o f v al i d i ty o f a s s u mpt io n o f j ur i s di c t i o n u /s 14 8 of t he A c t in t hi s y e ar . ITA No. 1144 & 1145-Chd-2019 - Smt. Sarabjit Kaur, Jagaron 14 8. 0 In t he r es u l t , t h e a pp e a l o f t he a s s es se e fo r as s e s s me nt y ea r 2 01 3 - 14 a l s o s t a nd s p ar tl y a l l ow e d. 9. 0 In t h e fi na l r e s ul t , b o t h t h e a pp e al s o f t h e ass e s s ee s ta nd p a rt l y a ll ow e d. O r der pr o n ou n c e d on 30 . 0 3. 2 02 2. Sd/- Sd/- (N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 30.03.2022 “आर.के.” आदेशक त+ल,पअ-े,षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु .त/ CIT 4. आयकरआय ु .त (अपील)/ The CIT(A) 5. ,वभागीय त न1ध, आयकरअपील$यआ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar .