ACIT, New Delhi V. Sh. Rakesh Kumar, Ghaziabad

ITA 2291/DEL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81630 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 16-06-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 14-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR CHOPRA SENIOR
• Keywords: Unexplained investment; Unexplained expenditure; Additional evidence
• Section: 69C; 68; 69

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER AND SHRI C.M. GARG, JUDICIAL MEMBER ITA NO.2291/DEL./2012 (ASSESSMENT YEAR : 2006-07) ACIT, CIRCLE 40 (1), VS. SHRI RAKESH KUMAR, NEW DELHI. FLAT NO.271, SECTOR 6, JANHITKARI HOUSING SOCIETY, VASUNDHARA, GHAZIABAD (U.P.). (PAN : AHDPS0673B) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI RAKESH KUMAR REVENUE BY : SHRI MANOJ KUMAR CHOPRA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE REVENUE EMANATES FROM THE ORDER OF CIT (APPEALS)-XXVII, NEW DELHI DATED 08.02.2012 FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE, AN INDIVIDUAL, IS WORKING IN THE N DMC. HIS WIFE IS ALSO WORKING AS A TEACHER IN GOVERNMENT SCHOOL. THE ASS ESSING OFFICER MADE THE ADDITION FOR UNEXPLAINED EXPENDITURE U/S 69C OF THE INCOME-TAX ACT, 1961 OF RS.2,35,000/- ON ACCOUNT OF LOW WITHDRAWAL FOR HOUS EHOLD EXPENSES, ADDITION ON ACCOUNT OF INCOME FROM OTHER SOURCES AS BANK INT EREST ON SAVING ACCOUNT ITA NO.2291/DEL./2012 2 OF RS.3,298/-, UNEXPLAINED DEPOSIT IN THE BANK ACCO UNT U/S 68 OF THE INCOME- TAX ACT, 1961 OF RS.3,40,600/- AND UNEXPLAINED INVE STMENT U/S 69 OF THE INCOME-TAX ACT, 1961 OF RS.5,00,000/- AND ASSESSED THE INCOME AT RS.12,80,918/-. 3. THE CIT (A) SUSTAINED PART ADDITION ON ACCOUNT O F HOUSEHOLD EXPENSES AND DELETED THE OTHER ADDITIONS IN TOTO. 4. NOW, THE REVENUE IS IN APPEAL BY TAKING THE FOLL OWING GROUND OF APPEAL:- DELEING THE ADDITION/DISALLOWANCE OF RS.3,40,600/- ON ACCOUNT OF UNEXPLAINED DEPOSITS, RS.5,00,000/- ON A CCOUNT OF UNEXPLAINED INVESTMENT AND DELETION OF ADDITION ON HOUSE HOLD EXPENSES TO THE EXTENT OF RS.1,60,915/- BY ADMITTIN G ADDITIONAL EVIDENCE AT APPELLATE STAGE WITHOUT GRANTING AN OPP ORTUNITY TO THE A.O. IN CONTRAVENTION WITH RULE 46A OF IT RULES . 5. THE ASSESSEE HAS NOT FILED ANY APPEAL AGAINST SU STAINING THE ADDITION ON ACCOUNT OF HOUSEHOLD EXPENSES. IN THE REVENUES AP PEAL, THE MAIN ISSUE IS WITH REGARD TO THE CONTRAVENTION OF RULE 46A OF THE INCOME-TAX ACT, 1961. LD. DR SUBMITTED THAT THE ASSESSEE HAS SUBMITTED AD DITIONAL EVIDENCES BEFORE THE CIT (A) WHICH HAVE BEEN ADMITTED AND THE ASSESS ING OFFICER HAS NOT BEEN PROVIDED AN OPPORTUNITY TO CONTROVERT THE SAME. 6. WE HAVE HEARD BOTH THE SIDES ON THE ISSUE. WE F IND THAT THE CIT (A) HAS GRANTED THE RELIEF BY ADMITTING THE ADDITIONAL EVIDENCES. THE CIT (A) HAS NOT CALLED FOR ANY REMAND REPORT ON THE ADDITIONAL EVIDENCES. AFTER HEARING ITA NO.2291/DEL./2012 3 BOTH THE SIDES, WE FIND IT APPROPRIATE TO REMAND TH E ISSUES TO THE FILE OF THE ASSESSING OFFICER WHO WILL DECIDE THE ISSUES AFTER GOING THROUGH THE ADDITIONAL EVIDENCES AND ALSO AFTER PROVIDING AN OP PORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 22 ND DAY OF AUGUST, 2014. SD/- SD/- (C.M. GARG) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 22 ND DAY OF AUGUST , 2014 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXVII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.