Gurmeet Kaur Dhindsa, Nabha V. ITO, Ward, Nabha

ITA 1602/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4627 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 24-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N K SHAHI
• Keywords: Additional evidence; Set aside
• Section: 147; 148

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH . . , , BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER ./ ITA NO. 1602/CHD/2019 / ASSESSMENT YEAR : 2011-12 SMT GURMEET KAUR DHINDSA, W/O SHRI SURJIT SINGH, JAWAHAR NAGAR, HARI DASS COLONY, NABHA, DISTT. PATIALA VS. ! THE ITO-WARD, NABHA ' # ./ PAN NO: AXTPD4723H '$/ APPELLANT &' '$ / RESPONDENT HEARING THROUGH VIDEO CONFERENCING ()*+ /ASSESSEE BY : SH. N.K. SHAHI, ADVOCATE *+ / REVENUE BY : SH. ARVIND SUDERSHAN, JCIT , -*) .# /DATE OF HEARING : 15.10. 2020 /0 *) .# / DATE OF PRONOUNCEMENT : 19.10.2020 / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 23.10.2019 OF THE COMMISSIONER OF INCOM E TAX(APPEALS), PATIALA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED FOLLOWIN G GROUNDS OF APPEAL:- 1. THE LD. CIT(A) ERRED IN CONFIRMING THE ORDER OF THE A.O. BY SUSTAINING THE ADDITION OF CASH DEPOSIT OF RS. 1 ,35,96,000/- IN APPELLANT'S BANK ACCOUNT WHEREAS THE APPELLANT HAS SPECIFICALLY FILED A DISCLAIMER DURING ASSESSMENT PROCEEDINGS TH AT CASH FOUND ITA NO. 1602-CHD-2019- SMT. GURMEET KAUR, PATIALA 2 IN HER BANK ACCOUNT DOES NOT BELONG TO HER AND THAT IT WAS HER HUSBAND WHO DEPOSITED THE MONEY IN HER BANK ACCOUNT AFTER SELLING HIS AGRICULTURAL LAND. 2. THE LD. CIT (A) HAS WRONGLY DISMISSED THE ADDIT IONAL EVIDENCE FILED UNDER RULE 46A OF THE INCOME TAX RUL ES, 1962 OF A SALE DEED OF AGRICULTURAL LAND EXECUTED BY THE HUS BAND OF THE APPELLANT FOR CASH CONSIDERATION OF RS.48,77,500/- THE AMOUNT WHICH WAS DEPOSITED BY HIM IN APPELLANT'S BANK ACCO UNT. 3. THE APPELLANT CRAVES LEAVE TO ADD OR AMEND ANY GROUND OF APPEAL BEFORE IT IS FINALLY HEARD. 3. THE BRIEF FACTS RELATING TO THE ISSUE ARE THAT T HE ASSESSMENT IN THIS CASE WAS REOPENED U/S 147 READ WITH SECTION 148 OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') ON THE BASIS OF INFORMAT ION RECEIVED BY THE ASSESSING OFFICER REGARDING THE CASH DEPOSIT OF RS. 18,96,000/- IN THE BANK ACCOUNT OF THE ASSESSEE. HOWEVER, DURING THE A SSESSMENT PROCEEDINGS, A TOTAL CASH AMOUNT OF RS. 1,35,96,000 /- WAS FOUND DEPOSITED IN THE BANK ACCOUNT OF THE ASSESSEE. ON BEING ASKED TO EXPLAIN IN THIS RESPECT, THE ASSESSEE INFORMED TO T HE ASSESSING OFFICER THAT THE SAID AMOUNT WAS OUT OF THE SALE PROCEEDS O F THE LAND SOLD BY HER HUSBAND NAMELY SHRI SURJIT SINGH S/O SHI PIARA SIN GH. IT WAS EXPLAINED THAT HER HUSBAND SHRI SURJIT SINGH ENTERED INTO AN AGREEMENT WITH SHRI PRAHLAD SINGH ON 22.1.2011 TO SELL TOTAL 37 KANAL S OF HIS LAND SITUATED AT VILLAGE KANDHIPUR IN TEHSIL BASSI PATHANA, DIST T FATEHGARH SAHIB @ RS. 29,90,900/- PER ACRE (8 KANALS). THEREAFTER, T HE LAND WAS SOLD ON 3.3.2011. THE ASSESSING OFFICER, HOWEVER, DID NOT G ET SATISFIED WITH THE ITA NO. 1602-CHD-2019- SMT. GURMEET KAUR, PATIALA 3 ABOVE EXPLANATION OF THE ASSESSEE ON THE GROUND THA T THERE WERE NO SIGNATURES OF THE PURCHASER ON THE ALLEGED AGREEMEN T TO SELL DATED 22.1.2011. FURTHER, THE ASSESSEE COULD NOT PRODUCE THE COPY OF THE SALE DEED OF THE SAID LAND. HE, THEREFORE, MADE THE IMPU GNED ADDITIONS. 4. BEING AGGRIEVED BY THE ABOVE ORDER OF THE ASSESS ING OFFICER, THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A). D URING THE APPELLATE PROCEEDINGS, THE ASSESSEE FURNISHED COPY OF THE SAL E DEED BEFORE THE LD. CIT(A) AS ADDITIONAL EVIDENCE. THE LD. CIT(A) CALLE D FOR THE REMAND REPORT ON THE SAID EVIDENCE FURNISHED BY THE ASSESS EE. AFTER CONSIDERING THE REMAND REPORT AND SUBMISSIONS OF THE ASSESSEE, THE LD. CIT(A) REITERATED THAT THERE WAS NO SIGNATURES OF THE PUR CHASER ON THE AGREEMENT TO SELL PRODUCED BY THE ASSESSEE, HENCE, THE SAME COULD NOT BE RELIED UPON. THE LD. CIT(A) FURTHER NOTED THAT EVEN THE ALLEGED PURCHASER MENTIONED IN THE AGREEMENT TO SELL IS DI FFERENT TO THAT AS MENTIONED IN THE SALE DEED. HE NOTED THAT THE AGREE MENT TO SELL ALLEGEDLY WAS EXECUTED WITH SOME PARHLAD SINGH, WHEREAS, THE PURCHASER MENTIONED IN THE SALE DEED WERE NAMELY GURJANT SIN GH, SHRI JUJHAR SINGH AND BALBIR KAUR. THE LD. CIT(A) FURTHER NOTED THAT EVEN THE ASSESSEE COULD NOT PRODUCE THE EVIDENCE OF OWNERSHI P OVER LAND IN QUESTION OF HER HUSBAND NAMELY SHRI SURJIT SINGH. FURTHER, THAT THE ADDRESS MENTIONED OF THE SELLER IN THE SALE DEED WA S DIFFERENT TO THAT OF THE ASSESSEE. HE, THEREFORE, CONFIRMED THE ADDITIO NS SO MADE. ITA NO. 1602-CHD-2019- SMT. GURMEET KAUR, PATIALA 4 5. BEING AGGRIEVED BY THE ABOVE ORDER OF THE LD. CI T(A), THE ASSESSEE HAS COME IN APPEAL BEFORE US. 6. WE HAVE HEARD THE RIVAL CONTENTIONS OF THE LD. AUTHORIZED REPRESENTATIVES OF BOTH THE PARTIES. THE LD. COUNSE L FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS NOT PROPERLY APPR ECIATED THE EVIDENCE PRODUCED BY THE ASSESSEE. THAT THE ASSESSEE WAS NOT ASKED BY THE ASSESSING OFFICER TO PROVE THE OWNERSHIP OF THE HU SBAND OF THE ASSESSEE OF THE LAND IN QUESTION. COPY OF THE SALE DEED COUL D NOT BE PRODUCED EARLIER DURING THE ASSESSMENT PROCEEDINGS BECAUSE T HE ORIGINAL SALE DEED WAS WITH THE PURCHASER, WHEREAS, THE HUSBAND OF THE ASSESSEE AND THE ONLY SON OF THE ASSESSEE WERE LIVING ABROAD. IT HAS BEEN FURTHER PLEADED THAT THE ASSESSEE HAD DULY FURNISHED HER EVIDENCE S TATING THE ENTIRE FACTS. THAT NO CONTRARY EVIDENCE WAS AVAILABLE ON RECORD. THE LD. COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT THE ASSESSE E IS READY AND WILLING TO PRODUCE THE RELEVANT EVIDENCE SO AS TO SHOW THAT THE LAND SITUATED IN VILLAGE KANDHIPUR WAS OWNED BY HUSBAND OF THE ASSES SEE NAMELY SHRI SURJIT SINGH S/O PIARA SINGH AND THAT THE SAME WAS SOLD BY HER HUSBAND ONLY. REGARDING THE ANOTHER QUESTION RAISED BY THE LOWER AUTHORITIES THAT NO EVIDENCE / AFFIDAVIT / STATEMENT OF THE HU SBAND OF THE ASSESSEE HAS BEEN PRODUCED ON THE FILE THAT THE AMOUNT WAS D EPOSITED BY HIM INTO THE BANK ACCOUNT OF THE ASSESSEE OUT OF THE SALE PR OCEEDS OF THE LAND, THE LD. COUNSEL HAS SUBMITTED THAT NO SUCH EXPLANA TION WAS SOUGHT BY ITA NO. 1602-CHD-2019- SMT. GURMEET KAUR, PATIALA 5 THE LOWER AUTHORITIES. THE LD. COUNSEL HAS FURTHE R SUBMITTED THAT THE ASSESSEE HAD MADE A CATEGORICAL REQUEST TO THE ASSE SSING OFFICER TO SUMMON THE ALLEGED PURCHASERS NAMED IN THE AGREEME NT TO SELL AS WELL AS IN THE SALE DEED TO VERIFY THE CONTENTION MADE BY THE ASSESSEE. HOWEVER, THE ASSESSING OFFICER REJECTED THE ABOVE C ONTENTION OF THE ASSESSEE. 7. CONSIDERING THE OVERALL FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT IN THIS CASE PROPER VERIFICATION O F THE FACTS IS NEEDED TO ARRIVE AT A CORRECT CONCLUSION. THEREFORE, THE IMPU GNED ORDER OF THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO T HE FILE OF THE ASSESSING OFFICER FOR ASSESSMENT AFRESH. THE ASSESSING OFFIC ER IS DIRECTED TO CONSIDER THE SUBMISSIONS MADE BY THE ASSESSEE, RE CEIVE IN EVIDENCE THE DOCUMENTS FURNISHED BY THE ASSESSEE AND TO VERI FY THE FACTS AFTER SUMMONING THE PURCHASERS NAMED IN THE AGREEMENT TO SELL AND SALE DEED AND, THEREAFTER, TO MAKE THE ASSESSMENT IN ACCORDAN CE WITH LAW. NEEDLESS TO SAY THAT THE ASSESSING OFFICER WILL GI VE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HER CASE. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE ASSE SSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19.10.2020. SD/- SD/- ( . . / N.K. SAINI) ( / SANJAY GARG) !'# /VICE PRESIDENT $% / JUDICIAL MEMBER DATED : 19. 10.2020 ITA NO. 1602-CHD-2019- SMT. GURMEET KAUR, PATIALA 6 .. 2*&)3454) / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. &' '$ / THE RESPONDENT 3. , 6) / CIT 4. , 6) ( )/ THE CIT(A) 5. 47 &)8 , . 8 , 9:;< / DR, ITAT, CHANDIGARH 6. ;= - / GUARD FILE 2 , / BY ORDER, > / ASSISTANT REGISTRAR