CHUNILAL DODEJA HUF, ULHASNAGAR V. ITO WD 2(1), THANE

ITA 2002/MUM/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8890 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 29-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Earning of tax free income; Source of fund; Revised return
• Section: 139(5); 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH G, MU MBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO.1608 & 1607/MUM/2016 FOR ASSESSMENT YEARS: 2 005-06 TO 2006-07 DHAMANDAS SAKHARMAL DODEJA HUF, 101, SAIL SHARAN, KALYANI RESIDENCY, GOAL MAIDAN, NR. MADHUBAN HOTEL, ULHASNAGAR-421001 PAN: AADHD7867B VS. ITO WD 2(1), A WING, 6 TH FLOOR, ASHAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1609 /MUM/2016 FOR ASSESSMENT YEARS: 2005-06 ANJALI DODEJA 101, SAIL SHARAN, KALYANI RESIDENCY, GOAL MAIDAN, NR. MADHUBAN HOTEL, ULHASNAGAR- 421001 PAN: AHLPD5620P VS. ITO WD 2(1), A WING, 6 TH FLOOR, ASHAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1610/MUM/2016 FOR ASSESSMENT YEARS: 2005-06 AARTII DODEJA FLOT NO. 619, FLAT NO. 202, ROYAL SHAPPHIRE, ROYAL RESIDENCY, MADHUBUN HOTEL ROAD, NR. NEW TELEPHONE EX,ULHASNAGAR-421001 PAN: AFGPD8740R VS. DCIT CIRCLE-2 , A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1612,1611,1613/MUM/2016 FOR ASSESSMENT YEARS :2005-06 & 2006-07 ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 2 JAGDISH D. DODEJA HUF FLOT NO. 619, FLAT NO. 202, ROYAL SHAPPHIRE, ROYAL RESIDENCY, MADHUBUN HOTEL ROAD, NR. NEW TELEPHONE EX, GOAL MAIDAN, ULHASNAGAR-421001 PAN: AACHJ6863Q VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1614/MUM/2016 FOR ASSESSMENT YEARS:2005-06 JAGDISH D. DODEJA HUF FLOT NO. 619, FLAT NO. 202, ROYAL SHAPPHIRE, ROYAL RESIDENCY, MADHUBUN HOTEL ROAD, NR. NEW TELEPHONE EX, GOAL MAIDAN, ULHASNAGAR-421001 PAN: AACHJ6863Q VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1615/MUM/2016 FOR ASSESSMENT YEARS: 2007-08 SARITA DODEJA FLAT NO. 201, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AFGPD3269M VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1616/MUM/2016 FOR ASSESSMENT YEARS: 2006-07 KRISHNA DODEJA FLAT NO. 101, SAISHARAN KALYANI RESIDENCY, NEAR MADHUBAN HOTEL, GOAL MAIDAN, ULHASNAGAR-421001 PAN: AAQPD3151K VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 3 (APPELLANT) (RESPONDENT) ITA NO.1617 & 1618/MUM/2016 FOR ASSESSMENT YEARS: 2 007-08 & 2006-07 RAJESH DODEJA FLAT NO. 202, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AAQPD1652H VS. DCIT CIRCLE-2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1619/MUM/2016 FOR ASSESSMENT YEARS: 2006-07 SARITA DODEJA FLAT NO. 101, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AFGPD3269M VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1620/MUM/2016 FOR ASSESSMENT YEARS: 2006-07 CHANDAN DODEJA HUF FLAT NO. 101, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AADHD7850E VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1621/MUM/2016 FOR ASSESSMENT YEARS: 2006-07 ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 4 GOPIBAI DODEJA 202/203, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: ABDPD1697E VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1622/MUM/2016 FOR ASSESSMENT YEARS: 2006-07 UMESH DODEJA FLAT NO. 202, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AAQPD1569D VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1623/MUM/2016 FOR ASSESSMENT YEARS: 2006-07 TOLARAM DODEJA FLAT NO. 202, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AAQPD1601E VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1624/MUM/2016 FOR ASSESSMENT YEARS: 2006-07 VANITA DODEJA 202/203, 29/30, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AFGPD3252C VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 5 ITA NO.1625/MUM/2016 FOR ASSESSMENT YEARS: 2006-07 PREETI DODEJA FLAT NO. 202, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AFGPD3255F VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.1626/MUM/2016 FOR ASSESSMENT YEARS: 2005-06 UMESH DODEJA FLAT NO. 202, MOHAN MAHAL APARTMENT, BK NO.5, NEAR SONERA HALL, ULHASNAGAR-421001 PAN: AAAQPD1569D VS. DCIT CIRCLE- 2, A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2002/MUM/2016 FOR ASSESSMENT YEARS: 2007-08 CHUNILAL DODEJA HUF FLAT NO. 202, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AABCH8191F VS. ITO WARD 2(1), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2003/MUM/2016 FOR ASSESSMENT YEARS: 2007-08 DEVANAND DODEJA HUF FLAT NO. 202, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AADHD4193G VS. ITO WARD 2(1), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 6 ITA NO.2004/MUM/2016 FOR ASSESSMENT YEARS: 2008-09 JIWATMAL DODEJA HUF FLAT NO. 301, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AACHJ9601A VS. ITO WARD 2(2), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2005/MUM/2016 FOR ASSESSMENT YEARS: 2008-09 LATE JIWATMAL DODEJA L/H CHUNILAL DODEJA FLAT NO. 301, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AAQPD6368Q VS. ITO WARD 2(2), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2006/MUM/2016 FOR ASSESSMENT YEARS: 2009-10 SANJAY DODEJA HUF FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AARHS6988Q VS. ITO WARD 2(4 ), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2007/MUM/2016 FOR ASSESSMENT YEARS: 2007-08 BHAGWANDAS DODEJA FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: ABAPD9425H VS. ITO WARD 2(1), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 7 (APPELLANT) (RESPONDENT) ITA NO.2008/MUM/2017 FOR ASSESSMENT YEARS: 2007-08 BHAGWANDAS DODEJA HUF FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AAEHB9676D VS. ITO WARD 2(1), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2009/MUM/2016 FOR ASSESSMENT YEARS: 2008-09 ANJU DODEJA FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: ABCPD2337E VS. ITO WARD 2(1), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2010/MUM/2016 FOR ASSESSMENT YEARS: 2007-08 KAJAL DODEJA FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AJZPD2906N VS. ITO WARD 2(2), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2011/MUM/2016 FOR ASSESSMENT YEARS: 2008-09 ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 8 JAYA DODEJA FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AFHPD2997P VS. ITO WARD 2(2), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2012/MUM/2016 FOR ASSESSMENT YEARS: 2008-09 KAJAL DODEJA FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AJZPD2906N VS. ITO WARD 2(2), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2013/MUM/2016 FOR ASSESSMENT YEARS: 2009-10 JAYA DODEJA FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AFHPD2997P VS. ITO WARD 2(2), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA NO.2014/MUM/2016 FOR ASSESSMENT YEARS: 2009-10 RANI DODEJA FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AFGPD3259K VS. ITO WARD 2(3), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 9 ITA NO.2015/MUM/2016 FOR ASSESSMENT YEARS: 2007-08 LAXMAN DODEJA HUF FLAT NO. 201, NEELKANT APARTMENT, NEAR FISH MARKET, ULHASNAGAR-421001 PAN: AADHD7721F VS. ITO WARD 2(2), A WING, 6 TH FLOOR, AHSAR IT PARK, ROAD NO. 16Z, WAGLE INDL ESTATE, THANE-400604. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI BHUPENDRA SHAH/BHUPENDRA G. FAFADIA (AR) REVENUE BY : SHRI V. JUSTIN (DR ) DATE OF HEARING : 23.10.2017 DATE OF PRONOUNCEMENT : 23.10.2017 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER BENCH 1. THIS GROUP OF 34 APPEALS ARE DIRECTED AGAINST THE D IFFERENT ORDERS OF LD. CIT(A)-3, THANE. IN ALL APPEALS, THE LD. CIT(A) CON FIRMED THE ORDER OF PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE ACT. IN ALL APPEALS, COMMON GROUNDS OF APPEAL ARE RAISED , ALL THE APPELLANT AR E FROM THE SAME GROUP/ FAMILY MEMBERS, THUS, ALL THE APPEALS WERE CLUBBED TOGETHER AND ARE DECIDED BY A COMMON ORDER. 2. AT THE OUTSET OF THE HEARING, THE LD. AUTHORIZED RE PRESENTATIVE (AR) OF THE ASSESSEE SUBMITTED THAT ALL THE APPEALS ARE COVERED BY THE DECISION OF TRIBUNAL IN ASSESSEES OWN CASE OR IN CASE OF OTHER FAMILY MEMBERS VIZ ORDER DATED 17.02.2017 IN CASE OF MURLI DODEJA IN I TA NO. 3847 & ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 10 3848/MUM/2016, IN CASE OF CHANDAN DODEJA AND UMESH DODEJA IN ITA NO. 3734 & 3735/MUM/2016 AND FURTHER BY THE DECISIO NS IN CASE OF MS. RAJKUMARI DODEJA IN ITA NO. 1886/MUM/2016, MS. JHAN VI DODEJA IN ITA NO. 1887 & 1888/MUM/2016 , SHRI HIRANAND DODEJA IN ITA NO. 1889 & 1890/MUM/2016, PRAMOD DODEJA, HUF IN ITA NOS. 1891 & 1892/MUM/2016, MS. PUSHPA DODEJA IN ITA NO. 1893 & 1894/MUM/2016, LEKHRAJMAL DODEJA, HUF IN ITA NO. 18 95 & 1896/MUM/2016, SHRI KURLI DODEJA IN ITA NO. 1897/MU M/2016, MS. ROMA DODEJA IN ITA NO.1898 & 1899/MUM/2016 AND MS. ANITA DODEJA IN ITA NO. 1900/MUM/2016. THE LD. DEPARTMENTAL REPR ESENTATIVE (DR) FOR THE REVENUE AFTER GOING THROUGH THE DECISION RE LIED BY LD AR, NOT DISPUTED THE CONTENTION OF LD. AR OF THE ASSESSEE. THE LD DR FAIRLY CONCEDED THAT ALL THE APPEALS ARE COVERED IN FAVOUR OF ASSESSEE BY VARIOUS DECISION OF THE TRIBUNAL. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PAR TIES AND PERUSED THE ORDERS OF AUTHORITIES BELOW. THE COMMON FACTS IN AL L THE CASES ARE THAT THE INCOME-TAX DEPARTMENT ON THE BASIS OF INFORMATION T HAT CASH HAS BEEN DEPOSITED IN THE BANK ACCOUNTS OF ASSESSEE(S) AND THEIR FAMILY MEMBERS. THE ASSESSMENT OF ALL PARTIES WERE RE-OPENED UNDER SECTION 147 OF THE ACT. DURING THE ASSESSMENT, THE ASSESSEE CONTENDED THAT THEY HAVE FILED REVISED RETURN OF INCOME DECLARING THE SAID DEPOSIT AS INCO ME REPRESENTING THE CASH ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 11 DEPOSIT IN THEIR BANK ACCOUNT. THE CONTENTION OF TH E ASSESSEE WAS NOT ACCEPTED BY THE ASSESSING OFFICER AND THE DIFFERENC E IN THE REVISED RETURN AND THE ORIGINAL RETURN WAS TREATED AS CONCEALED IN COME AND LEVIED THE PENALTY UNDER SECTION 271(1)(C) OF THE ACT. ON APPE AL BEFORE THE LD. CIT(A), THE ACTION IN LEVYING THE PENALTY WAS CONFI RMED. THUS, WITH THESE BACKGROUNDS THESE APPEALS ARE FILED BEFORE US. 4. WE HAVE GONE THROUGH THE ORDERS OF AUTHORITIES BELO W AS WELL AS ORDER OF TRIBUNAL IN CASE OF MURLI DODEJA IN ITA NO. 3847 & 3848/MUM/2016 FOR AY 2005-06 & 2007-08 DATED 17.02.2017 AND FURTHER I N CASE OF CHANDAN DODEJA AND UMESH DODEJA IN ITA NO. 3734 & 3735/MUM/ 2016 AND FURTHER BY THE DECISIONS IN CASE OF MS. RAJKUMARI D ODEJA IN ITA NO. 1886/MUM/2016, MS. JHANVI DODEJA IN ITA NO. 1887 & 1888/MUM/2016 , SHRI HIRANAND DODEJA IN ITA NO. 1889 & 1890/MUM/201 6, PRAMOD DODEJA, HUF IN ITA NOS. 1891 & 1892/MUM/2016, MS. P USHPA DODEJA IN ITA NO. 1893 & 1894/MUM/2016, LEKHRAJMAL DODEJA, HU F IN ITA NO. 1895 & 1896/MUM/2016, SHRI KURLI DODEJA IN ITA NO. 1897/MUM/2016, MS. ROMA DODEJA IN ITA NO.1898 & 1899/MUM/2016 AND MS. ANITA DODEJA IN ITA NO. 1900/MUM/2016. THE CO-ORDINATE BE NCH OF THE TRIBUNAL VIDE ORDER DATED 10.07.2017 PASSED THE FOL LOWING ORDER: 4. -------------. WE HAVE GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AS WELL AS THE ORDER OF THE TRIBUNAL PASSED IN THE CASES OF MURLI DUDEJA IN ITA NO.3847 & 3848/MUM/2016 DATED 17/02/2017, OTHER FAMILY MEM BERS AND IN THE CASE OF ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 12 CHANDAN DEODEJA AND UMESH DODEJA KARTA UMESH DODEJA , HUF IN ITA NOS. 3734 & 3735/MUM/2016 DATED 18.04.2017 WHEREIN UNDER SIMILAR FACTS AND CIRCUMSTANCES, TRIBUNAL HAVE DELETED THE PENALTY AF TER OBSERVING AS UNDER:- 8. WE HAVE CONSIDERED RIVAL CONTENTIONS AND ALSO P ERUSED THE MATERIAL AVAILABLE ON RECORD AND CASE LAW'S RELIED UPON BY T HE RIVAL PARTIES. WE HAVE OBSERVED THAT THE ASSESSEE FILED ORIGINAL RETURN OF INCOME ON 9TH AUGUST, 2005. THE ASSESSEE HELD BANK ACCOUNT WITH UNION BANK OF I NDIA, SHAHAD, ULHASNAGAR IN WHICH ASSESSEE HAD DEPOSITED AN AMOUN T OF RS. 1.5 LACS IN CASH WHICH WAS NOT DECLARED AND DISCLOSED IN THE RETURN OF INCOME ORIGINALLY FILED WITH THE REVENUE ON 09-08-2005. IT IS THE CONTENTIO N OF THE ASSESSEE THAT HE RELIED ON THE EXPERT ADVISE OF HIS TAX-CONSULTANT W HO ADVISED HIM THAT THE SAID AMOUNT RECEIVED WAS NOT TAXABLE BEING HIS SHARE IN PROFITS AND INVESTMENT IN DISCONTINUED FAMILY BUSINESS OF PROPERTIES ON REALI ZATION OF FUNDS INVESTED IN THE PROPERTIES ON FAMILY SEPARATION . THE ASSESSEE FILED SO CALLED REVISED RETURN OF INCOME ON 28TH FEBRUARY, 2011 WHEREIN SAID CASH DEPOSIT OF RS.1.50 LACS IN UNION BANK OF INDIA, SHAHAD WAS DULY INCLUDED AS IN COME ALTHOUGH THE PRESCRIBED TIME LIMIT FOR FILING REVISED RETURN OF INCOME AS PRESCRIBED U/S 139(5) OF THE ACT HAD LAPSED LONG BACK ON 31-03-200 7. THE SAID SO CALLED REVISED RETURN OF INCOME WAS ALSO NOT FILED BY THE ASSESSEE WITH JURISDICTIONAL AO BUT WITH THE ITO, KALYAN , BUT SAID SO CALLED RE VISED RETURN OF INCOME WAS ADMITTEDLY FILED PRIOR TO ISSUANCE OF SEPARATE NOTI CE'S U/S 148 OF THE ACT BY ITO, KALYAN AND AS WELL BY THE JURISDICTIONAL AO WHICH R EMAINED UNCONTROVERTED AND IS AN ADMITTED POSITION BETWEEN THE RIVAL PARTI ES AS NOTICES U/S 148 OF THE ACT WAS ISSUED BY THE ITO, KALYAN AS WELL JURISDICT IONAL AO ONLY IN THE MONTH OF MARCH 2012 WHILE THE SO CALLED REVISED RETURN OF INCOME WAS FILED EARLIER ON 28-02-2011. IT IS THE SAY OF THE REVENUE THAT TAX E VASION PETITION WAS FILED AGAINST THE ASSESSEE WHICH WAS INVESTIGATED BY REVE NUE SINCE SEPTEMBER 2010 WHICH IS THE MAIN REASON FOR THE ASSESSEE FILING SO CALLED REVISED RETURN OF INCOME WITH THE REVENUE ON 28-02-2011. IT WAS THE C ONTENTION OF THE REVENUE THAT VERY FEW PERCENTAGE OF THE CASES ARE SELECTED FOR SCRUTINY AND HAD THERE BEEN NO TAX EVASION PETITION FILED AGAINST THE ASSE SSEE , THE ASSESSEE WOULD NOT HAD COME FORWARD TO FILE THE SO CALLED ITA NO. 3848 /MUM/2016 REVISED RETURN OF INCOME ON 28-02-2011. THUS, IT IS THE CONTENTION OF THE REVENUE THAT THE ALLEGED REVISED RETURN OF INCOME FILED BY THE ASSES SEE ON 28- 02-2011 INCLUDING THE SAID UNDISCLOSED INCOME OF RS.1,50,000/- WHICH WAS DEPOSITED IN CASH IN AN UNDISCLOSED BANK ACCOUNT WITH UNION BANK OF INDIA W OULD HAVE NEVER COME INTO NOTICE OF THE REVENUE AND THERE WOULD HAVE BEE N LOSS OF REVENUE. MERELY BECAUSE TAX EVASION PETITION IS FILED AGAINST THE T AX- PAYER DOES NOT MEAN THAT THE TAX-PAYER HAS CONCEALED INCOME OR FURNISHED IN- ACCURATE PARTICULARS OF INCOME AND IT COULD NOT BE SAID WITH THE CERTAINTY THAT THE REVENUE WILL IN EACH OF SUCH CASES SHALL PROCEED AGAINST THE TAX- PAYER BY RE-OPENING THE CONCLUDED ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 13 ASSESSMENT IN EACH AND EVERY TAX EVASION PETITION F ILED AGAINST THE TAX-PAYER. THE TAX-PAYER CAN ALWAYS COME FORWARD AND EXPLAIN A ND ACCOUNT FOR ITS SOURCES OF INCOME WITH THE RETURN OF INCOME FILED W ITH THE REVENUE. THE TAX- PAYER CAN ALSO COME FORWARD WITH AN EXPLANATION THA T CERTAIN RECEIPTS WERE NOT INCLUDED AS INCOME IN THE RETURN OF INCOME FILE D WITH THE REVENUE AS THE SAID RECEIPTS DO NOT BEAR THE CHARACTER OF INCOME W ITHIN THE FOUR CORNERS OF CHARGING PROVISIONS OF THE ACT OR THE RECEIPT HAD A CHARACTER OF BEING AN EXEMPT INCOME WITHIN STATUTORY PROVISIONS OF THE AC T OF 1961 . THERE ARE ALSO POSSIBILITIES THAT THE TAX EVASION PETITIONS COULD BE FILED TO CAUSE VENGEANCE ON THE TAX-PAYER WITH A MALICE TO SEEK REVENGE AND RET RIBUTION AGAINST THE TAX- PAYER. THE FATE OF TAX EVASION PETITION HINGES ON T HE OUTCOME OF AN ENQUIRY AND INVESTIGATION CONDUCTED BY THE REVENUE. THE TAX-PAY ER MAY WHEN TAX-EVASION PETITION IS FILED AGAINST HIM ALSO RE-VISIT HIS FIN ANCIAL DATA FOR THE RELEVANT PERIOD AND IN ORDER TO AVOID UN- NECESSARY AND PROT RACTED LITIGATION WITH REVENUE COME FORWARD TO FILE REVISED COMPUTATION OF INCOME AND PAY TAXES WITH APPLICABLE INTEREST ON SOME ADDITIONAL DISCLOS URE OUT OF CAUTION TO AVOID LITIGATION. THIS IS A NORMAL AND REASONABLE HUMAN C ONDUCT WHICH FALLS WITHIN PREPONDERANCE OF HUMAN PROBABILITIES. THE ASSESSEE IN THE INSTANT CASE CAME FORWARD AND FILED SO CALLED REVISED RETURN OF INCOM E ON 28-02-2011 ALBEIT BEYOND STIPULATED TIME U/S 139(5) OF THE ACT OF 196 1 WHICH EXPIRED ON 31-03- 2007 BUT BEFORE ITA NO. 3848/MUM/2016 ISSUANCE OF N OTICE U/S 148 OF THE ACT BY THE REVENUE IN THE MONTH OF MARCH 2012 AS WELL T HE ASSESSEE FILED AFFIDAVIT DATED 21-03-2011 EXPLAINING FACTS AND CIRCUMSTANCES UNDER WHICH THE SAID CASH OF RS.1,50,000/- WAS DEPOSITED IN HIS BANK ACC OUNT WHICH WAS NOT INCLUDED IN THE RETURN OF INCOME FILED WITH THE REV ENUE WHICH SHOWS AND PROVES BONA-FIDE CONDUCT OF THE ASSESSEE . THE ASSE SSEE HAD SUBMITTED THAT THE SAID RECEIPT OF RS.1,50,000/- WHICH WAS DEPOSITED I N CASH IN BANK ACCOUNT WITH UNION BANK OF INDIA, SHAHAD WAS ADVISED TO BE TAX-F REE BY HIS TAX-EXPERT ADVOCATE FOR LAST THIRTY YEARS .IT IS ALSO SUBMITTE D THAT THE ASSESSEE BEING NOT HIGHLY EDUCATED PERSON TRUSTED THE SAID ADVOCATE TA X-EXPERT AND DID NOT INCLUDED THE SAID RECEIPT OF RS.1,50,000/- IN THE R ETURN OF INCOME FILED WITH THE REVENUE. THE ASSESSEE HAD ALSO FILED AN AFFIDAVIT D ATED 21-03-2011 EXPLAINING THE FACTS AND CIRCUMSTANCES WHEREIN THE SAID INCOME WAS NOT INCLUDED AS INCOME IN THE RETURN OF INCOME ORIGINALLY FILED WIT H THE REVENUE. REVENUE COULD NOT CONTROVERT THE CONTENTS OF THE AFFIDAVIT FILED BY THE ASSESSEE TO PROVE THAT THE SAID AFFIDAVIT HAD A FALSE OR UNTRUE AVERM ENTS MADE BY THE ASSESSEE. IN OUR CONSIDERED VIEW KEEPING IN VIEW FACTS AND CIRCU MSTANCES OF THE CASE, PENALTY LEVIED U/S 271(1)(C) OF THE ACT CANNOT BE S USTAINED UNDER THE AFORE- STATED CIRCUMSTANCES AS THE ASSESSEE HAD CAME FORWA RD WITH AN EXPLANATION WHICH IS A REASONABLE AND BONAFIDE EXPLANATION COMP LYING WITH THE MANDATE OF SECTION 271(1)(C) OF THE ACT READ WITH EXPLANATION 1 AND HENCE PENAL TY LEVIED BY THE AO U/S 271(1)(C) OF THE ACT AS CONFIRMED BY LEARNED CIT(A) IS HEREBY ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 14 ORDERED TO BE DELETED. THUS, THE ASSESSEE'S APPEAL IN ITA NO. 3847/MUM/2016 FOR ASSESSMENT YEAR 2005-06 IS ALLOWED . WE ORDER A CCORDINGLY. 9. THE FACTS IN ASSESSEE'S APPEAL IN ITA NO. 3848/M UM/2016 FOR ASSESSMENT YEAR 2007-08 ARE SIMILAR TO FACTS IN ASSESSEE'S APP EAL IN ITA 3847/MUM/2016 FOR ASSESSMENT YEAR 2005-06 AND HENCE OUR DECISION IN ITA NO. 3847/MUM/2016 SHALL APPLY MUTATIS MUTANDIS TO THE A SSESSEE'S APPEAL ITA NO. 3848/MUM/2016 IN ITA NO 3848/MUM/2016 FOR ASSESSMEN T YEAR 2007-08. THUS, THE ASSESSEE APPEAL IN ITA NO. 3848/MUM/2016 FOR ASSESSMENT YEAR 2007-08 STAND ALLOWED. 10. IN THE RESULT, APPEALS OF THE ASSESSEE IN ITA N O. 3847/MUM/2016 FOR ASSESSMENT YEAR 2005-06 AND ITA NO. 3848/MUM/2016 F OR ASSESSMENT YEAR 2007-08 ARE ALLOWED. 5. AS THE FACTS AND CIRCUMSTANCES IN RESPECT OF TH ESE ASSESSEES ARE SAME IN SO FAR AS THEY ARE ALSO FAMILY MEMBERS GETTING SIMILAR AMO UNT ON DIVISION OF FAMILY. RESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF OTHER FAMILY MEMBERS, WE DO NOT FIND ANY JUSTIFICATION FOR IMPOS ITION OF PENALTY. 5. CONSIDERING THE DECISION OF TRIBUNAL IN ASSESSEES GROUP /FAMILY MEMBERS CASE WHEREIN THE FACTS OF ALL CASES ARE SIMILAR EXC EPT VARIATION OF FIGURE. THUS, RESPECTFULLY FOLLOWING THE DECISION OF CO-ORD INATE BENCH, WE DO NOT FIND ANY JUSTIFICATION IN LEVYING THE PENALTY. HENC E, THE GROUNDS OF APPEAL RAISED IN ALL APPEALS ARE ALLOWED. 6. IN THE RESULT, ALL THE APPEALS FILED BY ASSESSEE AR E ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DAY OF OCTOBER 2017. SD/- SD/- (P.K. BANSAL) (PAWAN SINGH) VICE-PRESIDENT JUDICIAL MEMBER MUMBAI; DATED 23/10/2017 SK, PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. ITA N0.1607/M/2016 & ORS. DHAMANDAS SAKHARMAL DODEJA 15 BY ORDER, (ASSTT.REGISTRAR) ITAT, MUMBAI 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY/