Pramod Kumar, New Delhi V. ACIT, Najibabad

ITA 2310/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6663 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 28-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Gift
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 2310 2310 2310 2310 /DEL/2016 /DEL/2016 /DEL/2016 /DEL/2016 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 20 2020 20 07 0707 07 - -- - 08 0808 08 SHRI PRAMOD KUMAR, SHRI PRAMOD KUMAR, SHRI PRAMOD KUMAR, SHRI PRAMOD KUMAR, L LL L- -- -5, HAUZ KHAS ENCLAVE, 5, HAUZ KHAS ENCLAVE, 5, HAUZ KHAS ENCLAVE, 5, HAUZ KHAS ENCLAVE, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 016. 110 016. 110 016. 110 016. PAN : AMOPK4488L. PAN : AMOPK4488L. PAN : AMOPK4488L. PAN : AMOPK4488L. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, NAJIBABAD, NAJIBABAD, NAJIBABAD, NAJIBABAD, DISTRICT BIJNOR (UP) DISTRICT BIJNOR (UP) DISTRICT BIJNOR (UP) DISTRICT BIJNOR (UP) 246 763. 246 763. 246 763. 246 763. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI S.S. RANA, CIT - DR. DATE OF HEARING : 24.04.2019 24.04.2019 24.04.2019 24.04.2019 DATE OF PRONOUNCEMENT : 07.05.2019 07.05.2019 07.05.2019 07.05.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2007-08 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MORAD ABAD DATED 27 TH APRIL, 2012. 2. AT THE TIME OF HEARING BEFORE US, NONE APPEARED DESPITE THE ISSUE OF NOTICE BY RPAD ON 25 TH MARCH, 2019. WE, THEREFORE, PROCEEDED TO DECIDE THE APPEAL EX-PARTE QUA THE ASSESSEE. 3. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS MENTI ONED THAT LEARNED CIT(A) UPHELD THE LEVY OF PENALTY OF `4 LAK HS. HOWEVER, ON PERUSAL OF THE ORDERS OF AUTHORITIES BELOW, WE FIND THE GROUNDS OF APPEAL TO BE INCORRECT. IT IS TRUE THAT THE ASSESS ING OFFICER HAD LEVIED PENALTY OF `4 LAKHS. THE PENALTY WAS LEVIED IN RES PECT OF TWO ADDITIONS ONE WAS `10,65,000/- AND ANOTHER WAS `74,000/-. WE FIND THAT LEARNED CIT(A) VIDE PARAGRAPH 4.1 OF THE ORDER, WHI CH WE REPRODUCE ITA-2310/DEL/2016 2 BELOW FOR READY REFERENCE, HAS CANCELLED THE PENALT Y RELATABLE TO THE ADDITION OF `10,65,000/- :- 4.1 CONSIDERING THE RELIEF THROUGH ITATS ORDER NO.2042/DEL/2010 ON THIS POINT, THE PENALTY RELATAB LE TO THE ADDITION OF RS.10,65,000 IS DELETED. 4. LEARNED CIT(A) SUSTAINED THE PENALTY ONLY WITH R EGARD TO UNEXPLAINED GIFT OF `74,000/- WITH THE FOLLOWING FI NDING :- 5.1 THE FINDING OF LD.AO AND THE AVERMENTS OF LD.A R HAVE BEEN CONSIDERED. IT IS SEEN THAT AFTER THE FIRST A PPELLATE STAGE IT WAS FOUND THAT RS.74,000 COULD NOT BE TREA TED AS A GENUINE GIFT AND THUS IT DESERVES TO BE SEEN THAT F OR THIS AMOUNT THE APPELLANT COULD NOT DISCHARGE THE ONUS F OR PROVIDING AN AMOUNT SEEN CREDITED WITH HIM. ALSO M ERELY BY DISCLOSING IT AS A GIFT CANNOT ABSOLVE HIM FROM THE RIGOURS OF PENALTY U/S 271(1)(C) OF THE ACT FOR EFF ECTIVELY SHOWING LESS INCOME THAN WHAT WAS WARRANTED. THE PENALTY ON RS.74,000 IS UPHELD. 5. SINCE NO MATERIAL IS PLACED BEFORE US TO CONTROV ERT THE ABOVE FINDING RECORDED BY THE LEARNED CIT(A), WE DO NOT F IND ANY JUSTIFICATION TO INTERFERE WITH THE ABOVE FINDING OF THE CIT(A). WE, THEREFORE, UPHOLD THE ORDER OF LEARNED CIT(A) AND CLARIFY THAT THE AS SESSING OFFICER WILL RECOMPUTE THE MINIMUM PENALTY ONLY RELATING TO THE ADDITION OF `74,000/-. THE ASSESSEES APPEAL IS DISPOSED OF AS ABOVE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS POSED OF IN THE ABOVE TERMS. DECISION PRONOUNCED IN THE OPEN COURT ON 07.05.2019 . SD/- SD/- (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. ITA-2310/DEL/2016 3 COPY FORWARDED TO: - 1. APPELLANT : SHRI PRAMOD KUMAR, SHRI PRAMOD KUMAR, SHRI PRAMOD KUMAR, SHRI PRAMOD KUMAR, L LL L- -- -5, HAUZ KHAS ENCLAVE, NEW DELHI 5, HAUZ KHAS ENCLAVE, NEW DELHI 5, HAUZ KHAS ENCLAVE, NEW DELHI 5, HAUZ KHAS ENCLAVE, NEW DELHI 110 016. 110 016. 110 016. 110 016. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, NAJIBABAD, DISTRICT BIJNOR (UP) NAJIBABAD, DISTRICT BIJNOR (UP) NAJIBABAD, DISTRICT BIJNOR (UP) NAJIBABAD, DISTRICT BIJNOR (UP) 246 763. 246 763. 246 763. 246 763. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR