Sh. Arun Kumar, Bulandshahr V. ITO, Bulandshahr

ITA 1913/DEL/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0145 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 29-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 02-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P D TAN EJA
• Assessee Lawyers: ASHWANI TANEJA
• Keywords: Gift; Opportunity of being heard; Additional evidence

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH NEW DELHI BEFORE SHRI I.C. SUDHIR , ACCOUNTANT MEMBER (SMC - 2) ITA NO . 1913 / DEL / 201 4 ASSESSMENT YEAR : 20 09 - 20 1 0 SHRI ARUN KUMAR VS. INCOME TAX OFFICER, S/O SHRI VIJAY PAL SHARMA WARD 1 BULANDSHAHR VILL. MOH ARSA TEH. ANUPSHAHR BULANDSHAHR (APPEL LANT) (RESPONDENT) DATE OF HEARING : 29 .0 6 .2015 DATE OF PRONOUNCEMENT : 30 .06 . 2015 A SSESSEE BY : SRI ASHWANI TANEJA, ADVOCATE RESPONDENT BY: SRI P.D. TANEJA, SR. D.R. ORDER 1 . THIS APPE AL FILED BY THE ASSESSEE IS DIREC TED AGAINST THE ORDER OF CIT(A) MEERUT , PASSED ON 10 .0 1 .20 14 FOR THE ASSESSMENT YEAR 200 9 - 10 WHEREIN THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1. THAT HAVING REGARD TO FACTS & CIRCUMSTANCES OF THE CASE, LD . CIT(A) HAS ERRED IN LAW AND ON FACTS IN SUSTAINING AN ADDITION OF RS.5,00,000/ - BEING THE CASH DEPOSITED IN S.B. A/C WHICH REPRESENTS THE PART OF SALE CONSIDERATION OF AGRICULTURE OF LAND SOLD BY SMT. CHAMELI DAVI (MOTHER S SISTER). 2. THAT THE APPELLANT CRAVES THE LEAVE TO ADD, AMEND, MODIFY, DELETE ANY OF THE GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING AND ALL THE ABOVE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER. 2. AT THE OUTSET OF HEARING, THE LD. AR POINTED OUT THAT THE ASSESSEE HAS ALSO MO VED AN APPLICATION FOR THE ADMISSION OF ADDITIONAL EVIDENCES UNDER RULE 29 OF THE INCOME TAX APPELLATE TRIBUNAL RULES REQUESTING THEREIN TO PERMIT THE ITA NO 1913 /DEL/1 4 2 ADMISSION OF ADDITIONAL EVIDENCE FILED IN THE SHAPE OF AFFIDAVIT CONFIRMING THE PAYMENT OF RS.5.00 LACS I N CASH BY THE PURCHASERS SHRI DHAN SINGH AND HIS BANK STATEMENT SHOWING THE WITHDRAWAL OF THE REQUISITE AMOUNT OF CASH BEFORE THE DATE OF PAYMENT. HE SUBMITTED THAT THE ASSESSEE HAD DEPOSITED AN AMOUNT OF RS.5.00 LACS ON 05.07.2008 WHICH REPRESENTED THE AM OUNT RECEIVED BY THE ASSESSEE AS GIFT FROM SMT. CHAMELI DEVI, AUNT OF THE ASSESSEE. THE AMOUNT FORMED PART OF THE CONSIDERATION RECEIVED BY SMT. CHAMELI DEVI ON ACCOUNT OF SALE OF AGRICULTURAL LAND VIDE SALE DEED DATED 04.07.2008. THE TOTAL CONSIDERATION R ECEIVED BY SMT. CHAMELI DEVI WAS RS.21,00,000/ - , OUT OF WHICH RS.16,00,000/ - WAS RECEIVED THROUGH BANK DRAFT DATED 03.07.2008 AND BALANCE RS.5.00 LACS WAS RECEIVED IN CASH AT 5 PM ON 04.07.2008. THIS VERY AMOUNT WAS GIFTED BY SMT. CHAMELI DEVI TO HER NEPHE W I.E. THE ASSESSEE, AND THE ASSESSEE DEPOSITED THIS AMOUNT IN THE SAVING BANK ACCOUNT ON 05.07.2008. IN SUPPORT, THE ASSESSEE HAD FILED SEVERAL EVIDENCES ALONG WITH HIS WRITTEN SUBMISSION. THE LD. AR SUBMITTED THAT AO MISPLACED THE CONTENTS OF REPLY DATED 13.09.2011 OF THE ASSESSEE . THE ASSESSEE NEVER EXPLAINED THE SOURCE OF CASH OF RS.5.00 LACS DEPOSITED IN HIS SAVING BANK ACCOUNT OUT OF HIS FATHER S AGRIC ULTURAL INCOME FROM 18.5 BIGHAS AS IT IS APPARENT FROM THE SAID LETTER DATED 13.09.2011. REPLY DATED 01.07.2011 OF THE ASSESSEE, ON THE OTHER HAND WOULD SHOW THAT ASSESSEE EXPLAINED THE SOURCE OF CASH DEPOSIT IN THE SAVING BANK ACCOUNT AS AMOUNT GIVEN BY SMT. CHAMELI DEVI OUT OF THE AMOUNT RECEIVED BY HER ON ACCOUNT OF SALE OF AGRICULTURAL LAND. THE LD. CIT(A) HAS ALSO UPHELD THE ADDITION WITHOUT APPRECIATING THE FACTS ON RECORD IN RIGHT ITA NO 1913 /DEL/1 4 3 PERSPECTIVE. THE LD. CIT(A) DENIED THE EXPLANATION OF THE ASSESSEE ON THE BASIS THAT THE SALE DEED ITSELF RECORDS THE CONSIDERATION AT RS.16.00 LACS, THE AUNT APPEARS TO BE HAVING A BANK ACCOUNT AND REASON FOR THE DEPOSIT OF CASH IN THE BANK ACCOUNT OF THE ASSESSEE AND NOT IN THE BANK ACCOUNT OF THE AUNT, HAS NOT BEEN ELABORATED; AND MARKET VALUE OF THE PROPERTY IN THE SALE DEED HAS BEEN STATED TO BE RS. 20.47 LACS WHEREAS ACCORDING TO THE ASSESSEE, THE SALE CONSIDERATION CLAIMED TO HAVE BEEN RECEIVED WAS RS.21.00 LACS. HE SUBMITTED THAT ASSESSEE AS WELL AS SMT. CHAMELI DEVI ARE AGRICULTURIST AND ARE NOT VERY WELL VERSED WITH THE ADEQUACY OF DOCUMENTATION TO BE DONE WITH RES PECT TO THE SALE TRANSACTION. THE ASSESSEE HAS STATED IN HIS REPLIES AND SUBMISSIONS FILED BEFORE THE AO AND LD. CIT(A) THAT SMT. CHAMELI DEVI HAS GIFTED THE AMOUNT TO THE ASSESSEE AND THEREFORE, LD. CIT(A) S OBSERVATION THAT SMT. CHAMELI DEVI HAD BANK ACC OUNT HAS GOT NO MEANING. THE LD. AR SUBMITTED THE ABOVE STATED EVIDENCES WHICH THE ASSESSEE NOW WISHES TO FILE WERE NOT FILE D BEFORE THE AUTHORITIES BELOW SINCE THE DOCUMENTATION ALREADY FILED IN VIEW OF THE ASSESSEE WERE SUFFICIENT TO ESTABLISH THE CLAIME D SOURCE OF THE DEPOSIT. 3. THE LD. DR ON THE OTHER HAND, OPPOSED THE APPLICATION AND PLACED RELIANCE ON THE ORDERS OF THE AUTHORITIES BELOW. 4. CONSIDERING THE ABOVE SUBMISSIONS, I AM OF THE VIEW THAT THE ADDITIONAL EVIDENCE IN THE SHAPE OF CONFIRMATION OF THE PURCHASER SHRI DHAN SINGH IN HIS AFFIDAVIT AND HIS BANK ACCOUNT WILL CERTAINLY MEET THE END OF JUSTICE TO ARRIVE AT A ITA NO 1913 /DEL/1 4 4 PROPER CONCLUSION ON THE ISSUE RAISED REGARDING THE SOURCE OF DEPOSIT IN THE ACCOUNT OF THE ASSESSEE. THE ASSESSEE HAS ALSO EXPLAI NED, AS DISCUSSED ABOVE THE REASONS AS TO WHY THESE EVIDENCES COULD NOT BE FILED BEFORE THE AUTHORITIES BELOW. I, THUS, IN THE INTEREST OF JUSTICE ALLOW THE APPLICATION FOR THE ADMISSION OF ADDITIONAL EVIDENCE AND SET ASIDE THE MATTER TO THE FILE OF THE AO TO DECIDE THE ISSUE AFRESH AFTER EXAMINING THE VERACITY THE ADDITIONAL EVIDENCE AS WELL WHILE AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 30. 06. 2015 ) SD/ - ( I.C. SUDHIR ) JUDICIAL MEMBE R DATED: 30.06. 201 5 . AKS/ - COPY FORWARDED TO 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST . REGISTRAR, ITAT, NEW DELHI