Sri Sharana Gouda , Gangavathi V. The Income Tax Officer Ward-1 , Koppala

ITA 1300/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2317 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: GANGADHAR J M
• Section: 80C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH, BANGALORE BEFORE SHRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO . 1300 /BANG/201 8 ASSESSMENT YEAR : 20 1 4 - 1 5 SHRI. SHARANA GOUDA, PWD CONTRACTOR, HEROOR VILLAGE, GANGAVATHI. PAN : B0NPS 3791 C VS. THE INCOME-TAX OFFICER, WARD 1, KOPPALA. APPELLANT RESPONDENT ASSESSEE BY : SHRI. GANGADHAR J. M. ADVOCATE REVENUE BY : SHRI. PRIYADARSHI MISHRA, JCIT, SPECIAL RANGE - III DATE OF HEARING 13 /0 8 /201 8 DATE OF PRONOUNCEMENT 07 / 0 9 /20 1 8 O R D E R PER SUNIL KUMAR YADAV, JM : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), INTER ALIA, ON FOLLOWING GROUNDS: 1. THE ORDER OF THE HON'BLE COMMISSIONER OF INCOME TAX (APPEALS), GULBARGA IS OPPOSED TO THE LAW AND FACTS AND CIRCUMSTANCES OF THE CASE. 2. WHETHER HON'BLE CIT(A), GULBARGA IS RIGHT IN HOLDING THAT THE ORDER PASSED BY ASSESSING OFFICER IS CONFIRMED AND THE ASSESSEE GROUND IS DISMISSED? 3. WHETHER THE HON'BLE CIT(A), GULBARGA IS RIGHT IN REJECTING DETAILED EXPLANATION GIVEN FOR THE DEPOSIT MADE IN THE ASSESSEES BANK A/C BY THE KARTA OF THE HUF OUT OF HUF AGRICULTURAL INCOME? ITA NO. 1300/BANG/2018 PAGE 2 OF 3 4. WHETHER THE HON'BLE CIT(A), GULBARGA IS RIGHT IN DENYING THE BENEFIT OF SECTION 80C IN RESPECT OF EDUCATION TUITION FEES? 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR DELETE ANY OTHER GROUNDS ON OR BEFORE HEARING OF THE APPEAL. 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT LOWER AUTHORITIES HAVE NOT EXAMINED THE EVIDENCE FURNISHED BY IT WITH REGARD TO SOURCE OF DEPOSITS IN THE BANK ACCOUNTS AND THE PAYMENT OF TUITION FEES AND THEY HAVE CONFIRMED THE ADDITIONS. 3. THE LEARNED DR PLACED A HEAVY RELIANCE UPON THE ORDER OF THE CIT(A) WITH THE SUBMISSION THAT BEFORE AO ASSESSEE COULD NOT FURNISH EVIDENCE IN SUPPORT OF HIS CONTENTION THAT AMOUNT DEPOSITED IN FIXED DEPOSITS WAS OUT OF AGRICULTURAL INCOME. THE ASSESSEE RATHER ADMITTED BEFORE THE AO THAT HE HAS NOT SHOWN THE FIXED DEPOSITS OUT OF HUF SOURCES IN ITS RETURN OF INCOME. HE ACCORDINGLY SURRENDERED THE AMOUNT. SO FAR AS INTEREST EARNED ON FIXED DEPOSITS ARE CONCERNED, ASSESSEE COULD NOT FURNISH THAT DEPOSITS WERE MADE OUT OF AGRICULTURAL INCOME. WITH REGARD TO CLAIM UNDER SECTION 80C, ASSESSEE HAS NOT PLACED ANY EVIDENCE WITH REGARD TO PAYMENT OF TUITION FEES. 4. HAVING CAREFULLY EXAMINED THE ORDER OF LOWER AUTHORITIES I FIND THAT ASSESSEE COULD NOT PLACE THE EVIDENCE WITH REGARD TO SOURCE OF DEPOSITS IN FIXED DEPOSIT RECEIPTS. THOUGH HE HAS CONTENDED THAT IT WAS OUT OF AGRICULTURAL INCOME BUT NO EVIDENCE WAS PLACED TO JUSTIFY THAT THE FDRS WAS MADE OUT OF THE AGRICULTURAL INCOME. SINCE THE ONUS IS UPON THE ASSESSEE TO ESTABLISH THAT DEPOSITS WERE MADE OUT OF THE AGRICULTURAL INCOME AND HE COULD NOT DO SO. THUS, I FIND NO INFIRMITY IN THE ORDER OF THE CIT(A) IN THIS REGARD. SIMILAR IN THE POSITION WITH REGARD TO INTEREST ON FIXED DEPOSIT RECEIPTS AND ITA NO. 1300/BANG/2018 PAGE 3 OF 3 TUITION FEES PAID BY THE ASSESSEE. IN THE ABSENCE OF ANY EVIDENCE, THE LOWER AUTHORITIES HAVE MADE THE ADDITIONS. THEREFORE, I FIND NO INFIRMITY IN THE ORDER OF THE CIT(A) AND I ACCORDINGLY CONFIRM THE ORDER OF THE CIT(A). 5. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH SEPTEMBER, 2018. SD/ - SD/- (A. K. GARODIA ) (SUNIL KUMAR Y ADAV ) ACCOUNTANT M EMBER JUDICIAL MEMBER PLACE : BANGALORE DATED : 07/09/2018 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5. DR 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUN AL BANGALORE