Sh. Bharat Gupta, New Delhi V. ACIT, New Delhi

ITA 2110/DEL/2014

• Counselvise Citation: 211020114 RSA 2014
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 04-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 09-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHIRANJAN SENAPATI
• Keywords: Opportunity of being heard; Additional evidence
• Section: 80C

Judgement Text

1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH SMC - 2 : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 2110 /DEL/201 4 A.Y. : 200 9 - 10 BHARAT GUPTA , VS. ACIT, CENTRAL CIRCLE - 9 215, GULMOHAR ENCLAVE, NEW DELHI NEW DELHI 110 049 (PAN : AIUPG6533C) (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. V. RAJA KUMAR, ADV. DEPARTMENT BY : SH. SUDHIRANJAN SENAPATI, SR. DR DATE OF HEARING : 6 - 8 - 2015 DATE OF ORDER : 6 - 8 - 2015 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMI SSIONER OF INCOME TAX (APPEALS) - XXXII, NEW DELHI DATED 4 . 2 .201 4 PERTAINING TO ASSESSMENT YEAR 200 9 - 10 . THE GROUNDS OF APPEAL READ AS UNDER: - ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE CIT(A) ERRED IN: 1. NOT ADMITTING ADDITIONAL EVIDENCE FILED UNDER RULE 46A OF THE INCOME TAX RULES, 1962; 2. CONFIRMING FOLLOWING ACTIONS OF THE AO IN: A) DETERMINING THE TAXABLE INCOME AT RS. 4,66,370/ - AGAINST THE RETURNED INCOME OF RS. 1,64,370/ - ; 2 B) MAKING AN ADDITION OF RS. 2,51,000/ - BEING THE AMOUNT OF CASH DEPOSIT IN BANK; C) NOT ALLOWING DEDUCTION U/S. 80C OF THE INCOME TAX ACT, 1961. IT IS PRAYED THAT ALL THE ABOVE ACTIONS BEING ARBITRARY , ERRONEOUS AND UNJUST MUST BE QUASHED WITH DIRECTIONS FOR APPROPRIATE RELIEF. 2. THE FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NOT DISPUTED, HENCE, WE ARE NOT REPEATED THE SAME FOR THE SAKE OF CONVENIENCE. 3 . AT THE TIME OF HEARING, LD. COUNSEL O F THE ASSESSEE STATED THAT LD. CIT(A) HAS NOT ADMITTED THE ADDITIONAL FILED BY THE ASSESSEE UNDER RULE 46A OF THE INCOME TAX RULES, 1962 WHICH IS VERY MUCH ESSENTIAL TO DETERMINE THE ISSUE IN DISPUTE BEFORE HIM. HE FURTHER STATED THAT LD. CIT(A) HAS WRON GLY STATED THAT THE ASSESSEE HAS STATED THAT NO EVIDENCE WAS AVAILABLE WITH THE ASSESSEE TO SUBSTANTIATE THE NATURE OF SOURCE OF CASH DEPOSITS IN THE BANK ACCOUNT AND TO PROVE THE CLAIM MADE U/S 80C OF THE INCOME TAX ACT, 1961 WHICH COULD BE PRODUCED OR FI LED AND AGREED FOR THE ADDITIONS. TO FORTIFY THE FINDING OF THE LD. CIT(A), THE ASSESSEE HAS FILED AN AFFIDAVIT DATED 5.8.2015. HE REQUESTED THAT THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE MAY BE ADMITTED AND DIRECTION MAY BE ISSUED TO THE LD. CIT(A ) TO DECIDE THE ISSUE IN DISPUTE, AFRESH, UNDER THE LAW AND AFTER ADMISSION OF ADDITIONAL EVIDENCE. 4. ON THE CONTRARY, LD. DR RELIED UPON THE ORDER PASSED BY THE LD. CIT(A) AND STATED THAT ADDITIONS MADE BY THE REVENUE AUTHORITIES ON ARE MADE ON THE AGRE ED BASIS, THEREFORE, THE APPEAL FILED BY THE ASSESSEE MAY BE DISMISSED. 3 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS AVAILABLE WITH ME, ESPECIALLY THE ORDERS OF THE REVENUE AUTHORITIES . NO DOUBT THAT THE REVENUE AUTHORITIES MADE THE ADDITION ON THE BASIS OF THE ADMISSION OF THE ASSESSEE BY STATING THAT THE ASSESSEE HAS STATED THAT NO EVIDENCE WAS AVAILABLE WITH HIM TO SUBSTANTIATE THE NATURE OF SOURCE OF CASH DEPOSITS IN THE BANK ACCO UNT AND TO PROVE THE CLAIM MADE U/S. 80C OF THE I.T. ACT, 1961. AT THE TIME OF HEARING, LD. COUNSEL OF THE ASSESSEE STATED THAT THE ASSESSEE HAS NOT MADE ANY SUCH STATEMENT BEFORE THE REVENUE AUTHORITY. IN SUPPORT OF THIS CONTENTION, ASSESSEE HAS ALSO F ILED AN AFFIDAVIT, THE CONTENTION THEREOF IS REPRODUCED AS UNDER: - AFFIDAVIT I, BHARAT GUPTA, SON OF SHRI SHRI KISHAN GUPTA, RESIDENT OF 215, GULMOHAR ENCLAVE, NEW DELHI 49 DO HEREBY SOLEMNLY AFFIRM AND STATE AS UNDER: - 1. THAT I AM AN ASSESSEE UNDER THE INCOME TAX ACT, 1961 WITH PAN: AIUPG6533C; 2. THAT I AM THE APPELLANT BEFORE THE TRIBUNAL IN ITA NO. 2110/DEL/2014 FOR THE AY 2009 - 10; 3. THAT NO SURRENDER OF INCOME HAS BEEN MADE BY ME UNDER MY SIGNATURES BEFORE THE AO; 4. THAT THE CONCESSION MADE BY MY COUNSEL IS UNAUTHORIZED AND ILLEGAL AND NOT DONE WITH MY CONSENT AND NOT BINDING ON ME; 5. THAT ALL THE AVERMENTS ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF AND NOTHING HAS BEEN CONCEALED. 4 SD/ - D EPONENT VERIFICATION I, BHARAT GUPTA, THE ABOVE NAMED DEPONENT, HEREBY STATE THAT THE ABOVE CONTENTS ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF. VERIFIED THIS 5 TH DAY OF AUGUST, 2015 AT NEW DELHI. SD/ - DEPONENT 6. KEEPING IN VIEW OF THE AV ERMENTS MADE IN THE AFORESAID AFFIDAVIT OF THE ASSESSEE, I AM OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE AND KEEPING IN VIEW OF THE NATURE OF ADDITIONAL EVIDENCE S FILED BY THE ASSESSEE I.E. COPY OF COMPUTER CASH BOOK AND LIC RECEIPTS ARE VER Y MUCH ESSENTIAL TO ADJUDICATE AND DISPOSE OF THE ISSUE IN DISPUTE WHICH COULD NOT BE FILED EARLIER, BECAUSE THE Y WERE NOT SPECIFICALLY ASKED FOR DURING THE COURSE OF ASSESSMENT PROCEEDINGS BY THE AO. HENCE, THERE WAS NO OCCASION TO FILE THESE DOCUMENTARY EVIDENCE BEFORE THE AO. IN THE INTEREST OF JUSTICE, I AM ADMITTING THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE AND REMITTED BACK THE MATTER TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTIONS TO DECIDE THE ISSUE IN DISPUTE AFRE SH, UNDER THE LAW, AFTER CONSIDERING THE ADDITIONAL EVIDENCES FILED 5 BY THE ASSESSEE. NEEDLESS TO ADD THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6 / 8 /201 5 . S D / - [ H.S. SIDHU ] JUDICIAL MEMBER DATE: 6 / 8 /201 5 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4.CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 6