Prakashchand Khelchand Agarwal, Pune V. Income-tax Officer, Ward - 8(1), Pune

ITA 1385/PUN/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6922 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 30-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1385/PUN/2018 / ASSESSMENT YEAR : 2009-10 PRAKASHCHAND KHELCHAND AGARWAL, MURLIDHAR NIWAS, PLOT NO.157, SEC NO.24, PCNTDA, INDRAYANI NAGAR, MOSHI, PUNE 412 105 PAN : AATPG2099J VS. ITO, WARD-8(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-8, PUNE ON 07-06-2018 IN RELATION TO THE ASSESSMENT YEAR 2009-10. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE CONFIRMATION OF ADDITION OF RS.24,49,323/- BEING THE AMOUNT DEPOSITED IN THE BANK. APPELLANT BY SHRI PRAMOD SHINGTE RESPONDENT BY SHRI M.K.VERMA DATE OF HEARING 01-05-2019 DATE OF PRONOUNCEMENT 02-05-2019 ITA NO.1385/PUN/2018 PRAKASHCHAND KHELCHAND AGARWAL 2 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSES SEE DEPOSITED A SUM OF RS.30,21,450/- IN HIS SAVINGS BANK ACC OUNT. ON BEING CALLED UPON TO EXPLAIN THE SOURCE OF THE AMOUNTS, TH E ASSESSEE SUBMITTED THAT HE RECEIVED GIFTS FROM HIS FATHER BY SALE OF LIVE STOCK, SALE OF TREES AND AGRICULTURAL INCOME. NOT SATIS FIED, THE AO MADE AN ADDITION FOR THE SUM. THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A) WHO UPHELD THE ADDITION OF RS.30,21,450/- . IN THE SECOND APPEAL, THE TRIBUNAL REJ ECTED THE ASSESSEES EXPLANATION OF CASH DEPOSIT TO THE EXTENT OF RS.87,800/- ON ACCOUNT OF LIVE STOCK. IN SOFARAS THE A MOUNT OF UNEXPLAINED CASH DEPOSIT OF RS.24,49,323/- IS CONCERNED, THE TRIBUNAL REMITTED THE MATTER TO THE FILE OF ASSESSING OFFICER (AO) FOR DECIDING IT AFRESH. THE ASSESSEE WAS ALSO DIREC TED TO FURNISH THE REVENUE RECORDS TO SHOW THE PRESENCE OF TREE S AND CROPS ON AGRICULTURAL LAND, WHOSE SALE PROCEEDS WERE ALLEGE DLY USED BY THE ASSESSEES FATHER FOR PAYING TO THE ASSESSEE . THAT IS HOW, IT WAS A SECOND ROUND OF PROCEEDINGS BEFORE THE A O. 4. IN SUCH FRESH ROUND OF PROCEEDINGS, THE AO REQUESTE D THE ASSESSEE TO FURNISH CERTAIN DETAILS FOR ENABLING HIM TO TEST TH E GENUINENESS OF THE ASSESSEES CLAIM OF HAVING RECEIVED G IFT FROM HIS FATHER. THE ASSESSEE COULD NOT FILE THE RELEVANT DETAILS IN ITA NO.1385/PUN/2018 PRAKASHCHAND KHELCHAND AGARWAL 3 ENTIRETY, WHICH LED TO THE RE-MAKING OF ADDITION OF RS.24,49,323/-. THE LD. CIT(A) CONFIRMED THE ADDITION. THE ASSESSEE IS AGGRIEVED BY SUCH CONFIRMATION OF ADDITION. 5. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELE VANT MATERIAL ON RECORD. THE ASSESSEE CLAIMED BEFORE THE TRIB UNAL IN THE FIRST ROUND THAT HE RECEIVED CASH GIFT FROM HIS FATHER A ND GAVE SOURCE OF AMOUNT IN THE HANDS OF FATHER AS SALE OF CROP AMOUNTING TO RS.13,99,323/-; SALE OF SHEESHAM TREES RS.10,50,000/-; AND SALE OF LIVE STOCK RS.87,800/-. T HE TRIBUNAL DID NOT ACCEPT THE GENUINENESS OF SALE OF LIVE STOCK OF RS.87,800/-. FOR THE REMAINING AMOUNTS, THE MATTER WAS SEN T BACK BY OBSERVING THAT THE ASSESSEE DID NOT PLACE ON RECOR D RELEVANT DOCUMENTS SUCH AS, JAMABANDI, KHASRA AND GIRDW ARI ETC. TO SUBSTANTIATE THE PRESENCE OF SHEESHAM TREES, NATURE OF CROP AND THE EXTENT OF CROP GROWN ON AGRICULTURAL LAND. THAT IS H OW THE MATTER WAS SENT BACK TO THE AO WITH A DIRECTION TO THE ASSESSEE : `TO FURNISH REVENUE RECORDS TO SHOW THE PRESE NCE OF TREES AND CROP ON AGRICULTURAL LAND. THE AO WAS DIRECTED TO VERIFY THE AUTHENTICITY OF DOCUMENTS/STATEMENTS ETC. PLACED ON RECORD BY THE ASSESSEE IN RESPECT OF HIS CLAIM. PURSUANT TO SUCH A DIRECTION FROM THE TRIBUNAL, THE AO REQUESTED THE ASSESSEE TO ITA NO.1385/PUN/2018 PRAKASHCHAND KHELCHAND AGARWAL 4 FURNISH, INTER ALIA, COMPLETE POSTAL ADDRESS OF THE PERSONS TO WHOM STANDING TREES AND STANDING CROPS WERE SOLD; COPIES O F SALE BILLS REGARDING SALE OF TREES/CROPS; DETAILS OF CROPS TAKEN IN LAST THREE YEARS; AGRICULTURAL INCOME SHOWN IN LAST FIVE YEARS ; COMPLETE POSTAL ADDRESS OF THE TALATHI UNDER WHOM THE SAID AGRICULTURAL LAND COMES. THE ASSESSEE FURNISHED CERTAIN DE TAILS WHICH WERE ALREADY SUBMITTED AT THE TIME OF EARLIER PROCEED INGS U/S.143(3). ON PERUSAL OF SUCH DETAILS, THE AO OBSERVED THAT NO EVIDENCE WAS FURNISHED REGARDING THE POSTAL ADDRESS OF THE PERSONS TO WHOM THE SALE OF TREES AND STANDING CROPS WER E MADE AND FURTHER COPIES OF SALE BILLS REGARDING SALE OF TREES AN D CROPS WERE ALSO NOT FURNISHED. THE ASSESSEE ALSO DID NOT FURNIS H EVIDENCE OF AGRICULTURAL INCOME SHOWN BY HIS FATHER IN EARLIER FIVE YEARS. AS REGARDS THE DETAILS OF CROP, THE AO OBSER VED THAT JAMABANDI, KHASRA OF THE LAND SHOWED CROPS OF WHEAT A ND JIRI AS AGAINST THE SARPANCH, KARSADOD STATING THAT THE ASSESSEE HA D SOWN CROPS OF WHEAT AND SUGARCANE. AS SUCH, THE STATEM ENT OF THE SARPANCH WAS FOUND TO BE NOT CORRECT. FURTHER, THERE WERE NO DETAILS OF ANY SHEESHAM TREES ON THE REVENUE RECORDS AS WAS CLAIMED BY THE ASSESSEE TO HAVE BEEN SOLD BY HIS FATHER F OR GIFTING MONEY TO THE ASSESSEE. THE ASSESSEE FURTHER COU LD NOT ITA NO.1385/PUN/2018 PRAKASHCHAND KHELCHAND AGARWAL 5 PRODUCE ANY DOCUMENTARY EVIDENCE ABOUT STANDING TREES WHIC H WERE CLAIMED TO HAVE BEEN SOLD AND FURTHER NO PROOF OF PERMISSION TAKEN FROM THE FOREST DEPARTMENT BEFORE CUTTING SU CH TREES, WAS FILED. IN VIEW OF THE FOREGOING FACTS, IT IS CLEA R THAT THE ASSESSEE FAILED TO SUBSTANTIATE HIS CLAIM OF HAVING RECEIVED A GENUINE GIFT FROM HIS FATHER FROM THE SALE OF CROP AND SH EESHAM TREES. UNDER THESE CIRCUMSTANCES, I UPHOLD THE IMPUGNED O RDER IN SUSTAINING THE ADDITION. 6. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02 ND MAY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 02 ND MAY, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-8, PUNE 4. THE PR. CIT-5, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.1385/PUN/2018 PRAKASHCHAND KHELCHAND AGARWAL 6 DATE 1. DRAFT DICTATED ON 01-05-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 01-05-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *