ITO, BHILWARA V. Shri Jahir Mohammed Sheikh, BHILWARA

ITA 118/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5237 (ITAT-JODHPUR)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S L MOURYA

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.118/JODH/2015 ASSESSMENT YEAR: 2010-11 THE INCOME TAX OFFICER, WARD -5, BHILWARA VS. SHRI JAHIR MOHAMMED SHEIKH, SHEIKH JI KA KHEDA, POST MANDAL, BHILWARA PAN :AXMPS8539F APPELLANT RESPONDENT APPELLANT BY SHRI S. L. MOURYA, DR APPELLANT BY NONE DATE OF HEARING: 15.03.2016 DATE OF PRONOUNCEMENT: 15.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED CIT (A), AJMER PASSED IN APPEAL NO.ITA 408/2013-14 DATED 20-01-2015 FOR ASSESSMENT YEAR 2010-11. 2. SHRI S. L. MOURYA LEARNED DR REPRESENTED ON BEHA LF OF THE REVENUE AND NONE REPRESENTED ON BEHALF OF THE ASSESSEE. IT WAS SUBMITTED BY THE LEARNED D.R. THAT IN THE COURSE OF ASSESSMENT THE A O HAD NOTICED THAT SUBSTANTIAL CASH DEPOSITS WERE IN THE ASSESSEES BA NK ACCOUNT. ON THE GROUND THAT THE ASSESSEE WAS NOT ABLE TO EXPLAIN TH E DETAILS OF THE CASH 2 ITA NO.118/JODH/2015 DEPOSITS, THE AO HAD MADE ADDITION REPRESENTING TO RS.32,31,924/- AS UNEXPLAINED BANK RECEIPTS. IT WAS A SUBMISSION THAT THE LEARNED CIT (A) HAD TAKEN INTO CONSIDERATION THE FACT THAT THE ASSESSEE S WIFE WAS THE REGISTERED OWNER OF A TRUCK BEARING NO.RJ-06GA-4499 HAVING A LOADING CAPACITY OF 35 TONS WHICH HAS BEEN OPERATED IN THE SOUTHERN STATES AND THE JOINT ACCOUNT OF THE ASSESSEE WITH HIS WIFE CONTAINED THE FREIGHT RE CEIPTS FROM THE SAID VEHICLE. IT WAS A SUBMISSION THAT THE ORDER OF THE LEARNED CIT (A) WAS LIABLE TO BE REVERSED. 3. WE HAVE CONSIDERED THE SUBMISSIONS. A PERUSAL O F PAGE 5 AND 6 PARA 3.4 OF THE ORDER OF THE LEARNED CIT (A) CLEARLY SHO WS THAT THE LEARNED CIT (A) HAS TAKEN INTO CONSIDERATION THE STATEMENT OF THE D EPOSITORS IN REGARD TO THE PAYMENT OF FREIGHT CHARGES WERE IN RESPECT OF THE S AID TRUCK RJ-06-GA-4499 PERTAINING TO ASSESSEES WIFE SMT. REHANA BANU. FUR THER, THE LEARNED CIT (A) HAS ALSO TAKEN IN TO CONSIDERATION THE FACT THA T THIS WAS A JOINT ACCOUNT AND SMT. REHANA BANU DID NOT HAVE ANOTHER SEPARATE BANK ACCOUNT. THE LEARNED CIT (A) HAS ALSO TAKEN INTO CONSIDERATION T HE FACT THAT SMT. REHANA BANU HAS FILED HER RETURN OF INCOME U/S 44AE OF THE ACT AND THE INCOME FROM THE SAID HEAVY GOODS VEHICLE REGISTERED IN HER NAME HAS BEEN OFFERED BY HER. THIS FINDING OF THE LEARNED CIT (A) HAS NOT BEEN DI SLODGED BY THE REVENUE. CONSEQUENTLY, WE ARE OF THE VIEW THAT THE FINDING O F THE LEARNED CIT (A) IS ON RIGHT FOOTINGS AND DOES NOT REQUIRE ANY INTERFERENC E. 3 ITA NO.118/JODH/2015 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 15 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 15.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 16.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 16.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 16.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 15.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER