Smt. Sangita Kumari, Muzaffarnagar V. JCIT, Muzaffarnagar

ITA 1311/DEL/2014

• Counselvise Citation: 131120114 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 11-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 06-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GARIMA JAIN SENIOR
• Assessee Lawyers: TARUN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH SMC SMC SMC SMC- -- -1 11 1 : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 1311/DEL/2014 1311/DEL/2014 1311/DEL/2014 1311/DEL/2014 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2009 2009 2009 2009 - -- - 10 1010 10 SMT. SANGITA KUMARI, SMT. SANGITA KUMARI, SMT. SANGITA KUMARI, SMT. SANGITA KUMARI, PROP. M/S OON GAS SERVICES, PROP. M/S OON GAS SERVICES, PROP. M/S OON GAS SERVICES, PROP. M/S OON GAS SERVICES, OON, DISTRICT PRABUDHNAGAR. OON, DISTRICT PRABUDHNAGAR. OON, DISTRICT PRABUDHNAGAR. OON, DISTRICT PRABUDHNAGAR. VS. VS. VS. VS. JOINT COMMIS JOINT COMMIS JOINT COMMIS JOINT COMMIS SIONER OF SIONER OF SIONER OF SIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, RANGE RANGE RANGE RANGE- -- -1, 1, 1, 1, MUZAFFARNAGAR. MUZAFFARNAGAR. MUZAFFARNAGAR. MUZAFFARNAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TARUN KUMAR, ADVOCATE. RESPONDENT BY : MS. GARIMA JAIN, SENIOR DR. DATE OF HEARING : 11.08.2015 11.08.2015 11.08.2015 11.08.2015 DATE OF PRONOUNCEMENT : 08.09.2015 08.09.2015 08.09.2015 08.09.2015 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2009-10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MUZAF FARNAGAR DATED 28 TH OCTOBER, 2013. 2. THE ONLY GROUND OF APPEAL OF THE ASSESSEE IS AS UNDER:- BECAUSE THE LD.CIT(A) HAS WRONGLY, ILLEGALLY AND A RBITRARILY CONFIRMED THE PENALTY OF RS.40,000/- IMPOSED BY THE ASSESSING OFFICER U/S 271D OF THE INCOME TAX ACT, 1 961. 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS TAKEN A LOAN OF `40,000/- FROM HIS MOTHER AND T HERE WAS NO CHEQUE BOOK ISSUED IN FAVOUR OF THE MOTHER OF THE ASSESSEE AS SHE WAS AN ILLITERATE AND A CERTIFICATE TO THIS EFFECT THAT NO CHEQUE BOOK IS ISSUED TO ILLITERATE BANK ACCOUNT HOLDERS WAS FILED BEFORE TH E ASSESSING OFFICER. 4. LEARNED DR HAS RELIED ON THE ORDER OF THE ASSESS ING OFFICER AND THE LEARNED CIT(A). ITA-1311/DEL/2014 2 5. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAVE PERUSED THE ORDER OF THE AO AND THE LEARNED CIT(A). I FIND THA T THE ASSESSEE HAS ACCEPTED A SMALL AMOUNT OF `40,000/- FROM HIS MOTHE R AS LOAN. THE GENUINENESS OF THE TRANSACTION AND THE SOURCE OF TH E AMOUNT HAS NOT BEEN DOUBTED BY THE REVENUE. THE ASSESSEE HAS FILE D A CERTIFICATE FROM STATE BANK OF INDIA, KAIRANA TO THE EFFECT THA T THE MOTHER OF THE ASSESSEE WAS HAVING A SAVINGS BANK ACCOUNT WITH THE IR BRANCH AND THE BANK NEVER ISSUED A CHEQUE BOOK ON THIS ACCOUNT AS BANK NEVER ISSUES CHEQUE BOOK TO AN ILLITERATE ACCOUNT HOLDER AND THA T SHE WAS OPERATING HER SAVINGS BANK ACCOUNT WITH THUMB IMPRESSION. TH E TRANSACTION BEING BONA FIDE AND CONSIDERING THE RELATION OF THE ASSESSEE WITH THE DEPOSITOR AND THAT THE LENDER WAS NOT HAVING ANY CH EQUE BOOK FACILITY ON HER SAVINGS BANK ACCOUNT, I HOLD THAT IT IS NOT A FIT CASE FOR LEVY OF PENALTY U/S 271D OF THE INCOME-TAX ACT, 1961, WHICH IS ACCORDINGLY DELETED AND THE GROUND OF APPEAL OF THE ASSESSEE IS ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. DECISION PRONOUNCED IN THE OPEN COURT ON 8 TH SEPTEMBER, 2015. SD/- (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SMT. SANGITA KUMARI, SMT. SANGITA KUMARI, SMT. SANGITA KUMARI, SMT. SANGITA KUMARI, PROP. M/S OON GAS SERVICES, PROP. M/S OON GAS SERVICES, PROP. M/S OON GAS SERVICES, PROP. M/S OON GAS SERVICES, OON, DISTRICT PRABUDHNAGAR. OON, DISTRICT PRABUDHNAGAR. OON, DISTRICT PRABUDHNAGAR. OON, DISTRICT PRABUDHNAGAR. 2. RESPONDENT : JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -1, MUZAFFARNAGAR. 1, MUZAFFARNAGAR. 1, MUZAFFARNAGAR. 1, MUZAFFARNAGAR. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR