SHRI DR. ASHOK SHARMA, Indore V. THE ITO-1(1), Indore

ITA 188/IND/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2241 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-05-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 04-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Assessee Lawyers: S T JETHANI
• Keywords: Salary income
• Section: 142(1); 148; 144

Judgement Text

DR. ASHOK SHARMA ITA NO. 188/IND/2016 1 , , IN THE INCOME TAX APPELLATE TRIB UNAL, INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER .../ I.T.A. NO. 188/IND/2016 / ASSESSMENT YEAR: 2002-03 DR. ASHOK SHARMA INDORE PAN AGTPS 5739F :: / APPELLANT VS INCOME TAX OFFICER 1(1) INDORE :: / RESPONDENT ! ' # $ / ASSESSEE BY SHRI S.T. JETHANI %& ' # $ / REVENUE BY SHRI MOHD. JAVED - DR ' ( ' !) DATE OF HEARING 4.5. 2017 *+,- ' !) DATE OF PRONOUNCEMENT 9 . 5 .2017 / O R D E R PER SHRI C.M. GARG, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED CIT(A)-32, NEW DELHI, HAVING CONCURRENT JURISDICTION OVER CIT(A)-II, INDORE, DATED 20.1.2016 IN FIRST AP PEAL NO. IT- 292/15-16/181 FOR THE ASSESSMENT YEAR 2002-03. DR. ASHOK SHARMA ITA NO. 188/IND/2016 2 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE DID NOT PRESS GROUND NO. 1. THE SAME IS, THEREFORE, DIS MISSED AS SUCH. 3. GROUND NO. 2 IS THAT THE CREDITS TO THE SAVING B ANK ACCOUNT, IN CASH, DEPOSITS AMOUNTING TO RS.77,500/- HAVE BEEN A DDED TO THE TOTAL INCOME OF THE ASSESSEE BY THE AUTHORITIES BEL OW AGAINST THE FACTS OF THE CASE. 4. BRIEFLY STATED, THE ASSESSEE DERIVES INCOME FROM SALARY FROM THE STATE GOVERNMENT. A NOTICE U/S 148 OF THE ACT W AS ISSUED. HOWEVER, THE ASSESSEE DID NOT FILE ANY RETURN IN RE SPONSE THERETO. THE ASSESSING OFFICER ISSUED NOTICE U/S 142(1) OF T HE ACT IN RESPONSE TO WHICH THE ASSESSEE FILED WRITTEN SUBMIS SIONS WITHOUT FILING THE RETURN IN RESPONSE TO NOTICE U/S 148 OF THE ACT. THE ASSESSING OFFICER, THEREFORE, PASSED EXPARTE ASSES SMENT ORDER U/S 144 OF THE ACT. IN THE ASSESSMENT ORDER TOTAL DEPOS ITS OF RS.2,24,500/- IN RESPECT OF S.B. ACCOUNT NO. 119001 0152 HAVE BEEN ADDED. IT INCLUDES SOME CHEQUES/TRANSFERS/DEPO SITS AS WELL, THE DETAILS OF WHICH ARE GIVEN AT PAGE 3 OF THE ASS ESSMENT ORDER. IT WAS THE SUBMISSION OF THE ASSESSEE BEFORE THE ASSES SING OFFICER THAT THE CASH DEPOSITS WERE ONLY TO THE EXTENT OF R S.77,500/- WHICH DR. ASHOK SHARMA ITA NO. 188/IND/2016 3 ARE OUT OF WITHDRAWALS FROM ANOTHER BANK ACCOUNT. H OWEVER, THE ASSESSING OFFICER DID NOT ACCEPT THIS CONTENTION OF THE ASSESSEE. THE ASSESSING OFFICER, THEREFORE, MADE THE ADDITION OF RS.2,24,500/- ON APPEAL, THE COMMISSIONER OF INCOME TAX (APPEALS) AFTER CONSIDERING THE ISSUE, RESTRICTED THE ADDITION OF R S. 2,24,500/- TO RS.77,500/- I.E. THE COMMISSIONER OF INCOME TAX (AP PEALS) MAINTAINED THE ADDITION OF RS. 77,500/- TOWARDS DEP OSITS OUT OF WITHDRAWALS. AGAINST THIS ACTION OF THE COMMISSION ER OF INCOME TAX (APPEALS), THE ASSESSEE IS IN APPEAL BEFORE US. 5. WE HAVE HEARD BOTH THE SIDES. BEFORE US, THE LEA RNED COUNSEL FOR THE ASSESSEE FILED AN AFFIDAVIT SWORN IN BY THE ASSESSEE TO THE EFFECT THAT THE ASSESSEE WAS GETTING SALARY FROM TH E DEPARTMENT OF HEALTH AND FAMILY WELFARE AND DURING THE RELEVANT P ERIOD HE WAS POSTED AT BHOPAL. THE SAID SALARY WAS DEPOSITED BY THE ASSESSEE IN HIS BANK ACCOUNT AND SINCE THE FAMILY OF THE ASSESS EE WAS RESIDING AT INDORE, HE USED TO WITHDRAW CASH FROM HIS SALARY ACCOUNT AT BHOPAL AND OUT OF THE CASH WITHDRAWAL, HE USED TO D EPOSIT THE SAID CASH INTO SAVINGS BANK ACCOUNT WITH STATE BANK OF I NDORE, MYH CAMPUS BRANCH, INDORE. THE LEARNED COUNSEL FOR THE ASSESSEE, DR. ASHOK SHARMA ITA NO. 188/IND/2016 4 THEREFORE, SUBMITTED THAT WHATEVER CASH WAS DEPOSIT ED, IT WAS OUT OF THE WITHDRAWAL FROM THE ASSESSEES BANK ACCOUNT BEING MAINTAINED AT BHOPAL. THESE FACTS MENTIONED IN THE AFFIDAVIT OF THE ASSESSEE HAVE NOT BEEN CONTROVERTED BY THE LEARNED DR. 6. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE S IDES. FROM THE AFFIDAVIT FILED BY THE ASSESSEE BEFORE US IT IS APPARENT THAT WHATEVER CASH WAS DEPOSITED IN THE BANK ACCOUNT AT INDORE WAS WITHDRAWN BY THE ASSESSEE FROM HIS BANK ACCOUNT BEI NG MAINTAINED AT BHOPAL. THE CONTENTS OF THE SAID AFFIDAVIT HAVE NOT BEEN CONTROVERTED BY THE LEARNED DR. WE, THEREFORE, DIRE CT THE ASSESSING OFFICER TO DELETE THE ADDITION OF RS.77,500/- TOWAR DS CASH DEPOSITS. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. THE ORDER HAS BEEN PRONOUNCED IN OPEN COURT ON 9 TH MAY, 2017. SD/- SD/- $) & & (O.P.MEENA) (C.M. GARG) ACCOUNTANT MEMBER J UDICIAL MEMBER MAY 9, 2017. DN/ DR. ASHOK SHARMA ITA NO. 188/IND/2016 5