Paramjit Singh Soni, New Delhi V. ITO, Ward-33(4), New Delhi

ITA 198/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2880 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: S K GUPTA
• Keywords: Unexplained cash credit; Corroborative evidences; Onus to prove; TDS
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.198/DEL./2019 ASSESSMENT YEAR 2013-2014 MR. PARAMJIT SINGH SONI, PLOT NO.5, LSC, SECTOR 6 & 7, VASANT KUNJ, DELHI-070. PAN ABAPS1632H VS., THE INCOME TAX OFFICER, WARD-33(4), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S.K. GUPTA, C.A. FOR REVENUE : SHRI S.L. ANURAGI, SR. D.R. DATE OF HEARING : 20.08.2019 DATE OF PRONOUNCEMENT : 02.09.2019 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-11, NEW DELHI, DATED 30.10.2018, FOR THE A.Y. 2013-2014, CHALLENGING THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE ADDITION OF RS.13,65,958/- ON ACCOUNT OF INTEREST RECEIVED FROM M/S. GOOD EARTH ECO DEVELOPMENT PVT. LTD., AS APPEARING IN FORM 26AS AS UNEXPLAINED CREDIT IN THE BANK ACCOUNT . 2 ITA.NO.198/DEL./2019 SHRI PARAMJIT SINGH SONI, DELHI. 2. THIS GROUND RELATES TO ADDITION OF RS.13,65,958 /- ON ACCOUNT OF INTEREST RECEIVED FROM M/S. GOOD EART H ECO DEVELOPMENT PVT. LTD., WHICH APPEARED IN FORM NO.26 AS. THE A.O. OBSERVED FROM FORM 26AS OF THE ASSESSEE TH AT HE HAD RECEIVED INTEREST OF RS.13,65,958/- FROM M/S. G OOD EARTH ECO DEVELOPMENT PVT. LTD., ON WHICH TDS OF RS.1,36,596/- UNDER SECTION 194A WAS DEDUCTED. HOWE VER, ASSESSEE DID NOT DECLARE INTEREST INCOME IN HIS RET URN OF INCOME. THE ASSESSEE CLAIMED THAT INTEREST INCOME O F RS.1,36,596/- FROM M/S. GOOD EARTH ECO DEVELOPMENT PVT. LTD., DID NOT BELONG TO HIM. A.O. DISALLOWED THE AM OUNT IN ABSENCE OF ANY SUPPORTING EVIDENCE TO THE AFFIDAVIT SUBMITTED BY THE ASSESSEE. THE A.O. ACCORDINGLY MAD E THE ADDITION OF THE IMPUGNED AMOUNT ON ACCOUNT OF UNEXPLAINED CREDIT. DURING THE COURSE OF APPELLATE PROCEEDINGS ASSESSEE SUBMITTED THAT THE AMOUNT APPE ARING IN 26AS DID NOT BELONG TO ASSESSEE AND ALL THE NECE SSARY BANK STATEMENTS AND AFFIDAVIT DENYING OWNERSHIP OF THE AMOUNT HAVE BEEN SUBMITTED BEFORE A.O. THE A.O. IN HIS REPORT DATED 03.10.2018 HAS STATED THAT NO ADDITION AL 3 ITA.NO.198/DEL./2019 SHRI PARAMJIT SINGH SONI, DELHI. EVIDENCE REGARDING UNEXPLAINED CREDIT OF THE IMPUGN ED AMOUNT AS PER 26AS HAS BEEN SUBMITTED. THE LD. CIT( A) AFTER CONSIDERING THE CASE OF THE ASSESSEE NOTED TH AT WHEN THERE IS ANY CREDIT IN FORM 26AS OF ASSESSEE IS APP EARED, BURDEN TO PROVE IS ON THE ASSESSEE TO ESTABLISH HIS CLAIM. HOWEVER, IN THIS CASE ONUS UPON ASSESSEE HAS NOT BE EN DISCHARGED. THE ASSESSEE HAS NOT SUBMITTED ANY DOCUMENTARY EVIDENCE TO EXPLAIN THIS ISSUE, THEREFO RE, THIS ADDITION WAS CONFIRMED AND THIS GROUND OF APPEAL OF ASSESSEE WAS DISMISSED. 3. I HAVE HEARD THE LEARNED REPRESENTATIVES OF BOT H THE PARTIES. LEARNED COUNSEL FOR THE ASSESSEE REITE RATED THE SUBMISSIONS MADE BEFORE THE AUTHORITIES BELOW AND SUBMITTED THAT ASSESSEE FILED AFFIDAVIT DENYING THE RECEIPT OF INTEREST. HOWEVER, HE WAS NOT ABLE TO ESTABLISH IF ANY EFFORTS HAVE BEEN MADE BY ASSESSEE TO GET RECTIFICATION IN FORM 26AS AT ANY STAGE. THE ASSESSMENT YEAR UNDER APPEAL IS 2013-2014 AND IN CASE THE ASSESSEE DID NOT RECEIVE ANY INTEREST FROM M/S. GOOD EARTH ECO DEVELOPMENT PVT. LTD., ASSESSEE WAS REQUIRED TO OBJECT TO THE SAME BEFORE THE 4 ITA.NO.198/DEL./2019 SHRI PARAMJIT SINGH SONI, DELHI. INCOME TAX AUTHORITIES AND SHOULD HAVE TAKEN STEPS FOR RECTIFICATION OF FORM 26AS. HOWEVER, THE ASSESSEE ADMITTEDLY DID NOT MAKE ANY EFFORT TO GET IT RECTIF IED. THE SILENCE OF THE ASSESSEE CLEARLY SHOW THAT THE AMOUN T IN QUESTION BELONG TO THE ASSESSEE. IN THE ABSENCE OF ANY EVIDENCE ON RECORD, MERE FILING OF AN AFFIDAVIT WOU LD NOT PROVE THE CASE OF ASSESSEE. NO INTERFERENCE IS CALL ED FOR IN THE MATTER. APPEAL OF ASSESSEE IS ACCORDINGLY DISMI SSED. 4. IN THE RESULT, APPEAL OF ASSESSEE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 2 ND SEPTEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH 6. GUARD FILE //BY ORDER// ASST. REGISTRAR : ITAT : DELHI BENCHES : DELHI. 5 ITA.NO.198/DEL./2019 SHRI PARAMJIT SINGH SONI, DELHI. DATE OF DICTATION 20.08.2019 DATE ON WHICH THE TYPED DRAFT ORDER IS PLACED BEFOR E THE DICTATION MEMBER 21.08.2019 DATE ON WHICH THE APPROVAL DRAFT COMES TO THE SR. P S 02.09.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATION MEMBER FOR PRONOUNCEMENT 02.09.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. 02.09.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 02.09.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02. 09.2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER.