Smt. Sadhana Jain W/o Sh.Virender Kumar Jain, Gwalior V. ACIT, C-1, Gwalior

ITA 128/AGR/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6755 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2010
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 06-07-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 02-04-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: V BAPNA
• Section: 250; 69; 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.128/AGR/2009 ASST. YEARS: 2005-06 SMT. SADHNA JAIN, VS. A.C.I.T., C-1, GWALIOR. W/O. SHRI VIRENDRA KUMAR JAIN, SARAFA BAZAR, LASHKAR, GWALIOR. (PAN : AEDPJ 5813 M) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. BAPNA, C.A. RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 02.12.2008. 2. GROUND NO.1 SINCE NOT PRESSED, THE SAME STANDS D ISMISSED AS NOT PRESSED. 3. GROUND NO.2 RELATES TO THE SUSTENANCE OF ADDITIO N OF RS.15,000/- ON ACCOUNT OF LOW HOUSE HOLD DRAWING. 4. AFTER HEARING THE RIVAL SUBMISSIONS I NOTED THAT THE ADDITION HAS BEEN MADE MERELY ON ESTIMATE BASIS. NO IOTA OF EVIDENCE WAS BROUGHT ON RECORD BY THE REVENUE WHICH MAY PROVE THAT THE ASSESSEE HAS ACTUALLY INCURRED THE EXPENDITURE MORE THAN THE DRAWING MADE BY HIM. EVEN OTHERWISE ALSO A SUM OF RS.55,000/- HAS BEEN ADDED IN THE HANDS OF THE HUSBAND OF THE ASSESSEE AS POINTED OUT BY THE LD A.R. I, ACCORDINGLY, DELE TE THE ADDITION, KEEPING IN VIEW THE PROVISIONS 2 OF SECTION 69 OF THE I.T. ACT, 1961. UNDER SECTION 69, THE ONUS IS ON THE DEPARTMENT TO PROVE THAT THE ASSESSEE HAS ACTUALLY INCURRED THE EXPENDITURE. THUS, THIS GROUND STANDS ALLOWED. 5. GROUND NO.3 RELATES TO THE SUSTENANCE OF THE ADD ITION IN RESPECT OF RS.30,320/- IN RESPECT OF 51.200 GRAMS OF GOLD FOUND DURING THE COURSE OF SEARCH. 6. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. I NOTED THAT IN THE COURSE OF SEARCH 651.20 GRAMS OF GOLD ORNAMENT AND JEWELLERY WAS FOUND BELONGING TO THE ENTIRE FAMILY. THERE WERE 5 MEMBERS IN ASSESSEES FAMILY I.E. THE ASSESSEE, HIS HUSBAND, 2 DAUGHTERS AND ONE SON. IN VIEW OF INSTRUCTION NO.1916 DATED 11.05.1994 A MARRIED LADY CAN HAVE 500 GRAMS OF GOLD ORNAMENT, AN UNMARRIED LADY CAN HAVE 250 GRAMS OF GOLD ORNAMENT WHILE A MALE CAN HAVE 100 GRAMS OF GOLD. ON THE BASIS OF THESE INSTRUCTIONS, THE FAMILY CAN HOLD 1200 GRAMS OF GOLD JEWELLERY AND ORNAMENTS. SINCE THE GOLD JE WELLERY AND ORNAMENTS FOUND IN THE CASE OF THE ASSESSEE AND HIS FAMILY WERE 651.20 GRAMS ONLY, THEREFORE, IN VIEW OF INSTRUCTION NO.1916 DATED 11.05.1994, I DELETE THE ADDITION. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 06.07.2010). SD/- (P.K. BANSAL) ACCOUNTANT MEMBER PLACE: AGRA DATE: 19 TH JULY, 2010. 3 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TR IBUNAL, AGRA TRUE COPY