Sh. Shagan Lal, Fatehabad V. ITO, Fatehabad

ITA 1168/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65497 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 12-09-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 04-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHA KANT

Judgement Text

ITA NO. 1168/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 1168/DEL/2011 A.Y. : 2002-03 SH. SHAGAN LAL, JE(RETD.), BIGHAR ROAD, FATEHABAD-125050 VS. ITO, WARD - 1, FATEHABAD (PAN/GIR NO. : AALPN1288J) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSESSEE BY : SH. R.K. GAUR, CA DEPARTMENT BY : SH. PRABHA KANT, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), ROHTAK DA TED 18.11.2010 PERTAINING TO ASSESSMENT YEAR 2002-03. 2. THE GROUNDS RAISED READ AS UNDER:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE FOLLOWING ACTION OF THE AUTHORITIES ARE MISCONCEIVE, UNWARRANTED AND UNJUST AND MUST BE QUASHED: A. IN JUSTIFYING THE ACTION OF THE ASSESSING OFFICER WHICH IS INITIATED UPON UNJUSTIFIED BELIEFS OF THE REVENUE AUTHORITIES. ITA NO. 1168/DEL/2011 2 B. IN DISALLOWING THE MEDICAL EXPENDITURE AUGMENTED FROM VARIOUS JUSTIFIED RESOURCES UNDER EXTREME EMERGENCY AND EXTRAORDINARY CIRCUMSTANCES. C. DISBELIEVING THE BONA-FIDES OF THE CONTRIBUTORS IN EXCEPTIONAL MEDICAL AND LIFE SAVING CIRCUMSTANCES. 2. THE APPELLANT CRAVES TO ADD, ALTER, AMEND, MODIFY OR DELETE ANY GROUND OF APPEAL. 3. IN THIS CASE ASSESSEE IS A JUNIOR ENGINEER WITH PWD OF GOVERNMENT OF HARYANA. ON THE BASIS OF A TAX EVASIO N PETITION, ADIT, HISAR MADE ENQUIRIES AND INFORMED THE ASSESSING OFF ICER THAT CERTAIN INVESTMENTS/ DEPOSITS, MEDICAL TREATMENT EXPENSES, E DUCATIONAL EXPENSES OF DAUGHTER, INSTALLATION OF AC, CASH DEPO SITS IN PNB, FATEHABAD WERE NOT SATISFACTORILY EXPLAINED. BEF ORE THE ASSESSING OFFICER ASSESSEE SUBMITTED THE CASH FLOW. ASSESS EE SUBMITTED THAT THE CASH WAS RECEIVED FROM ASSESSEES RELATIVES, WIF E AND SON AND SOME AMOUNTS WAS FROM RECOVERY OF DEPOSITS EARLIER G IVEN. HOWEVER, ASSESSING OFFICER DID NOT ACCEPT THE CONTENTION AN D HE MADE THE ADDITION OF ` 382775/-. 4. BEFORE THE LD. COMMISSIONER OF INCOME TAX (A) ASS ESSEE SUBMITTED THAT ASSESSEE HAS INCURRED THE EXPENDITUR E OF ` 3.75 LACS OF THE MEDICAL TREATMENT OF THE ASSESSEE. THE REQUISITE FUNDS WERE ARRANGED FROM THE FAMILY MEMBERS SPECIALLY FROM WIFE AN D SON AND SOME FROM RECOVERY OF DEPOSITS GIVEN EARLIER. LD. COMMISSIONER OF INCOME TAX (A) DELETED THE ADDITION OF ` 2,04, 474/-. HOWEVER, HE SUSTAINED THE ADDITION OF ` 1,10,203/- AND 68,100/ -. ITA NO. 1168/DEL/2011 3 5. AGAINST THE ABOVE ORDER THE ASSESSEE IS IN APPEA L BEFORE US. 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORDS. LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE LD. C OMMISSIONER OF INCOME TAX (A) HAS ERRED IN STATING THAT ASSESSEE H AS NOT GIVEN ANY SUBMISSION REGARDING THESE FUNDS. HE SUBMITTED T HAT THE ASSESSEE HAS DULY SUBMITTED THAT FUNDS WERE ARRANGED FROM THE SON AND WIFE OF THE ASSESSEE, WHO ARE BOTH INCOME TAX ASSESSES AND THE FUNDS WERE ARRANGED FROM PAST SAVINGS AND SOME AMOUNT ALSO RECOV ERED FROM DEPOSITS MADE EARLIER. WE HAVE CAREFULLY CONSIDER ED THE SUBMISSIONS AND PERUSED THE RECORDS. IN OUR CONSIDERED OPINION , THE ADDITION IN THIS CASE IS NOT SUSTAINABLE AND HENCE, WE SET ASI DE THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (A) AND DECIDE THE ISS UE IN FAVOUR OF THE ASSESSEE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/9/2012. SD/- SD/- [ [[ [I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 21/9/2012 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES