Aruna Duggal, Kolkata V. ITO, Ward 32(3), Kolkata., Kolkata

ITA 216/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99714 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 06-02-2014
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARJEE
• Assessee Lawyers: VARSHA JALAN LD
• Keywords: Gift; Corroborative evidences
• Section: 68; 143(3)

Judgement Text

ITA NO . 216/KOL/2014 - SMC - JSR SMT. ARUNA DUGGAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH: KOLKATA BEFORE HON BLE SRI J SUDHAKAR REDDY, AM I.T.A NO . 216 /KOL/201 4 A.Y 200 6 - 07 SMT. ARUNA DUGGAL V S. I.T.O WARD 32(3) , KOLKATA PAN : A GXPD6031D ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT/ASSESSEE: MISS VARSHA JALAN, ADVOCATE , LD.AR FOR THE RESPONDENT/DEPARTMENT : AMITAVA BHATTACHARJEE, JCIT / LD. SR. DR DATE OF HEARING: 17 - 08 - 2015 DATE OF PRONOUNCEMENT : 20 - 08 - 201 5 ORDER TH IS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF LD. C IT(A) , KOLKATA IN TA NO.22/ CIT(A) - XIX/WARD - 32(3)/KOL/11 - 12 DATED 26 - 11 - 2013 . ASSESSMENT WAS FRAMED BY INCOME TAX OFFICER, WARD 32 (3) , KOLKATA FOR THE ASSESSMENT YEAR 200 6 - 07 U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) VIDE HIS ORDER DATED 20 - 10 - 2008 . 2. T HE ISSUE RAISED BY THE ASSESSEE IS AGAINST THE ORDER OF THE CIT(A) CONFIRMING THE ADDITIO N OF RS. 6,50,000/ - MADE BY THE AO ON ACCOUNT OF GIFT RECEIVED BY THE ASSESSEE BY INVOKING THE PROVISION OF SECTION 68 OF THE ACT . 3. BRIEFLY STATED FACTS ARE THAT DURING THE YEAR THE ASSESSEE HAS RECEIVED A GIFT FROM HER FATHER AND RELATIVES AMOUNTIN G TO R S. 5 LACS AND 1.5 LACS RESPECTIVELY FOR THE MARRIAGE OF HER DAUGHTER. ON REQUEST FROM THE AO TO THE ASSESSEE TO PRODUCE THE GIFT DEED/AFFIDAVIT AND THE DETAILS OF THE DONOR TO ESTABLISH THE IDENTITY, CREDITWORTHINESS AND GENUINENESS OF THE GIFT RECE IVED, THE ASSESSEE FAILED TO FILE ANY CONFIRMATION FROM THE DONOR AND SUPPORTING EVIDENCE. HENCE, THE AO ADDED THIS TO THE INCOME OF THE ASSESSEE UNDER SECTION 68 OF THE ACT. 4. AGGRIEVED ASSESSEE HAS PREFERRED AN APPEAL TO CIT(A), WHO HAS REJECTED THE A PPEAL OF THE ASSESSEE ON THE GROUND OF DELAY IN FILING THE APPEAL BY 2 YEARS AND 7 MONTHS , ON AN ASSUMPTION NO CONDONATION PETITION WITH REASONABLE GROUNDS W AS FILED BY THE ASSESSEE. ITA NO . 216/KOL/2014 - SMC - JSR SMT. ARUNA DUGGAL 2 5. AGGRIEVED, ASSESSEE HAS COME IN APPEAL BEFORE THE TRIBUNAL. THE LEARN ED AR FILED THE AFFIDAVIT EXPLAINING THE REASON FOR DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND PRAYED FOR RESTORATION OF THIS APPEAL TO THE FILE OF LEARNED CIT(A). ON THE CONTRARY, THE LD. DR VEHEMENTLY SUPPORTED THE ORDERS OF THE LOWER AUTHOR ITIES. 6. I HAVE HEARD RIVAL CONTENTIONS, GONE THROUGH THE FACTS ON RECORD AND ORDERS OF THE AUTHORITIES BELOW. ASSESSEE SUBMITTED A COPY OF THE CONDONATION PETITION FILED BY HER BEFORE THE LD. CIT(A). A PERUSAL OF THE SAME, DEMONSTRATES THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN FILING THE APPEAL IN TIME BEFORE THE LD. CIT(A). THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF THE FACT FINDING T O THE DELAY. IN VIEW OF THE ABOVE DISCUSSION , I CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND DIRECT THE LD. CIT(A) TO ADMIT THE APPEAL. HENCE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, I AM OF THE VIEW THAT ADEQUATE OPPORTUNITY OF HEA RING SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HER CLAIM. T HE CASE IS RESTORED TO THE FILE OF THE CIT(A) TO ADJUDICATE THE MATTER AFRESH ON MERITS AS PER LAW . 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON 20 - 08 - 2015 SD/ - DATED : 20 - 08 - 2015 [ J S UDHAKAR REDDY, ACCOUNTANT MEMBER ] *PP /SR.P.S. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT - SMT. ARUNA DUGGAL FLAT 1A, MONALISA, KOL - 17. 2 RESPONDENT : I T O W 32(3) 10 MIDDLETON ROW, KOL - 71. 3 . THE CIT, 4 . THE CIT(A), KOLKATA 5 . DR, K OLKATA BENCHES, KOLKATA TRUE COPY, / BY ORDER A SSTT. REGISTRAR