Atul kumar Rawat, Ghaziabad V. ITO WARD - 1(1), Ghaziabad

ITA 1769/DEL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5178 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJIV MAHAJAN
• Keywords: Gift; Corroborative evidences
• Section: 147; 148; 143(2)

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.1769/Del/2020 [Assessment Year : 2011-12] Atul Kumar Rawat, Flat No.446, FF, Shakti Khand-III, Indirapuram, Ghaziabad-201014. PAN-AKJPR0289H vs ITO, Ward-1(1), Ghaziabad. APPELLANT RESPONDENT Appellant by None Respondent by Shri Sanjiv Mahajan, Sr.DR Date of Hearing 24.01.2022 Date of Pronouncement 06.04.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A), Ghaziabad dated 10.08.2020. The assessee has raised following grounds of appeal:- 1. “BECAUSE the proceedings under section 147 initiated vide notice under section 148 dated 27.03.2018 have neither been validly initiated nor concluded in accordance with the provisions of law and the assessment order passed in pursuance thereof is liable to be declared as void ab-initio. Page | 2 2. BECAUSE there was no relevant material or linkage for recording "reasons to believe" that any income chargeable to tax has escaped assessment. 3. BECAUSE the ld. CIT(A) has erred on facts and in law in confirming the action of AO that on the same date of filing of return of income, the AO had issued pre-printed jurisdictional notice under section 143(2) on 17.04.2018, without any independent application of mind on the return of income filed by the assesse. Without prejudice to above 4. BECAUSE the CIT(A) has erred in law and on facts in sustain the addition of Rs.9,65,000 over and above the returned income of Rs.1,60,355 shown by the appellant in the return filed and creating a demand of Rs.3,94,080. 5. BECAUSE the CIT(A) has failed to consider that the addition of Rs.9,65,000/- [Rs. 3,65,000 from Father and Rs. 6,00,000 from his real Brother] made by the AO on account of cash deposits in the Saving Bank Account has been fully supported by the affidavit and evidences furnished before the Ld. Assessing Officer. 6. BECAUSE on the facts and circumstances of the case, the learned CIT(A) has grossly erred in confirming the above addition by indulging in surmises without bringing on any direct evidence against the assessee, only on the basis of presumption and assumption. Page | 3 7. That the appellant craves leave to add, amend or alter any of the grounds of appeal.” 2. At the time of hearing, no one appeared on behalf of the assessee. The notice sent by the Registry through speed post has returned back unserved by the Postal authority with the comment “Likhit patte par tala band attah wapasi”. The assessee has not provided any other address to the Registry. Therefore, the appeal is taken up for hearing in the absence of the assessee. FACTS OF THE CASE 3. Facts giving rise to the present appeal are that in this case, PAN AIR information for cash deposit of Rs.10,00,000/- in the Saving Bank A/c during the Financial Year 2010-11. The case of the assessee was re-opened and the assessment u/s 143(3)/147 of the Income tax Act, 1961 (“the Act”) was framed vide order dated 31.10.2018. Thereby, Assessing Officer (“AO”) made addition of Rs.11,25,355/-. 3. Aggrieved against this, the assessee preferred appeal before Ld.CIT(A), who after considering the submissions, dismissed the appeal, thereby he sustained the addition as made by the AO. 4. Now, the assessee is in appeal before this Tribunal. Page | 4 5. Ld. Sr. DR supported the orders of the authorities below and submitted that the assessee failed to substantiate his claim regarding receipt of gift by furnishing credible evidences. 6. I have heard the contention Ld. Sr. DR and material placed on record and gone through the orders of the authorities below. The contention before the authorities below, it was stated that out of Rs.10,00,000/-, he received a gift of 3,65,000/- from his father and Rs.6,00,000/- from his younger brother. The assessee has not furnished any supporting evidences regarding the receipt of gift from father and younger brother and their creditworthiness to give such gifts to the assessee. Therefore, in the absence of any supporting evidences, I do not see any reason to disturb the finding of authorities below, the same is hereby affirmed. Thus, ground raised by the assessee is dismissed. 7. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 06 th April, 2022. Sd/- (KUL BHARAT) JUDICIAL MEMBER *Amit Kumar* Page | 5 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI