The ITO, Ward-15(3), Ahmedabad V. Smt. Vilas Ben J.Mehta, Ahmedabad

ITA 2349/AHD/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0380 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2009
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 06-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH
• Keywords: Additional evidence; Set aside
• Section: 69A

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 AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH B BB B BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI T.K.SHARMA T.K.SHARMA T.K.SHARMA T.K.SHARMA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER AND AND AND AND SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING:6.10.2009 DRAFTED ON:6.10.2009 ITA NO.2349/AHD/2009 ASSESSMENT YEAR : 2006-2007 I.T.O. WARD-15(3), 7 FLOOR, NATURE VIEW BUILDING, ASHRAM ROAD, AHMEDABAD VS. SMT. VILASBEN J. MEHTA 9, BHAKTINAGAR SOCIETY, VASTRAPUR RAILWAY CROSSING, VEJALPUR, AHMEDABAD. PAN/GIR NO. : AFFPM 8075 B (APPELLANT) .. (RESPONDENT) APPELLANT BY : SMT. NEETA SHAH, SR. D.R. RESPONDENT BY: NONE O R D E R O R D E R O R D E R O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORD ER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-XXI, AHMEDABAD D ATED 06.05.2009 BY TAKING FOLLOWING GROUNDS. ITA NO. 2349/AHD/2009 M/S.SMT. VILASBEN J. MEHTA ASST.YEAR -2006-2007 - 2 - 2. THE BRIEF FACTS OF THE CASE ARE THAT THE LEARNED ASSESS ING OFFICER OBSERVED THAT THE ASSESSEE HAS MADE CASH DEPOSIT OF RS.5, 30,000/- IN HER ACCOUNT MAINTAINED WITH AHMEDABAD CIVIL AND MEDICAL C OLLEGE MEDICAL KAMDAR SAHAKARI SARAFFI MANDALI LTD. AND RS.10,01,000/- IN HER SB A/C. NO.9251 WITH DENA BANK, AHMEDABAD TOTALLING TO RS.15,31,000 /- THE SOURCE OF WHICH COULD NOT BE EXPLAINED BY THE ASSESSEE AND TH EREFORE, THE LEARNED ASSESSING OFFICER TREATED THE SAME AS UNEXPLAINED CASH DEPOSITS AND ADDED TO THE INCOME OF THE ASSESSEE. 3. IN APPEAL, THE LEARNED COMMISSIONER OF INCOME TAX(A PPEALS) DELETED THE ADDITION BY OBSERVING THAT THE ASSESSEE HAS FURNISH ED EVIDENCES SUCH AS BANK STATEMENTS, CONFIRMATION LETTERS ETC. WHICH EXPLAINS T HE AMOUNT DEPOSITED IN THE BANK ACCOUNTS AND THEREFORE, THE SAME CAN NOT BE TREATED AS UNEXPLAINED DEPOSITS IN THE HANDS OF THE ASSESSEE. 4. NOTICE OF HEARING WAS SENT TO THE RESPONDENT ASSESSE E BY REGISTERED POST WITH A.D. ON 6.08.2009 AND THE SAME WAS SERVED ON THE ASSESSEE ON ITA NO. 2349/AHD/2009 M/S.SMT. VILASBEN J. MEHTA ASST.YEAR -2006-2007 - 3 - 18.08.2009 AS EVIDENCED BY THE ACKNOWLEDGEMENT CARD O F THE POST OFFICE PLACED ON RECORD. NONE APPEARED ON BEHALF OF THE ASSESS EE WHEN THE CASE WAS CALLED FOR HEARING AND NEITHER ANY ADJOURNMENT AP PLICATION WAS FILED. HENCE, THE APPEAL WAS HEARD EX-PARTE QUA THE RESPONDEN T ASSESSEE AND DISPOSED OF CONSIDERING THE SUBMISSIONS OF LEARNED DEP ARTMENTAL REPRESENTATIVE AND THE MATERIALS AVAILABLE ON RECORD. 5. THE LEARNED DEPARTMENTAL REPRESENTATIVE ARGUED AND S UBMITTED THAT THERE HAS BEEN A VIOLATION OF RULE 46A BY THE LEARNED C OMMISSIONER OF INCOME TAX(APPEALS) BY ADMITTING ADDITIONAL EVIDENCES I N THE FORM OF BANK CERTIFICATES AND CONFIRMATIONS ETC. WHILE DELETING THE ADDI TION OF RS.15,31,000/- MADE BY THE LEARNED ASSESSING OFFICER AS U NEXPLAINED DEPOSITS WITHOUT CONFRONTING THE LEARNED ASSESSING OFFICER W ITH THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE BEFORE THE LEARNED COM MISSIONER OF INCOME TAX(APPEALS). THEREFORE, THE ORDER OF THE LEARNED COMMIS SIONER OF INCOME TAX(APPEALS) SHOULD BE SET ASIDE AND THE ORDER OF THE L EARNED ASSESSING OFFICER SHOULD BE RESTORED. 6. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED TH E ORDERS OF THE LOWER AUTHORITIES AND THE MATERIALS AVAILABLE ON RECORD . WE FIND THAT THE ASSESSEE COULD NOT EXPLAINED DEPOSIT OF CASH MADE IN TH E BANK ACCOUNTS OF ITA NO. 2349/AHD/2009 M/S.SMT. VILASBEN J. MEHTA ASST.YEAR -2006-2007 - 4 - RS.15,31,000/- BY FILING EVIDENCE BEFORE THE LEARNED ASSE SSING OFFICER AND HENCE, THE SAME WAS TREATED AS UNEXPLAINED DEPOSITS AND ADDED TO THE INCOME OF THE ASSESSEE UNDER SECTION 69A OF THE ACT. IN APPEAL, THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) RELYING ON THE BAN K STATEMENTS AND CONFIRMATIONS ETC. FILED BEFORE HIM, DELETED THE ADDITION WI THOUT CONFRONTING THE SAME TO THE LEARNED ASSESSING OFFICER. IN THE ABOVE FA CTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE CONSIDERED OPINI ON THAT THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) BEFORE ACCEPTING THE ADDITIONAL EVIDENCES FILED BEFORE HIM WHICH WERE NOT FILED BEFORE TH E LEARNED ASSESSING OFFICER SHOULD HAVE CONFRONTED THE SAME TO THE LEARNED A SSESSING OFFICER BEFORE RELYING ON THE SAME AND DELETING THE ADDITION. T HUS, THERE WAS VIOLATION OF RULE.46A OF THE INCOME TAX RULE BY THE LEARN ED COMMISSIONER OF INCOME TAX(APPEALS). THEREFORE, WE SET ASIDE THE OR DER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) AND REMAND THE MATTER BACK TO THE FILE OF THE LEARNED ASSESSING OFFICER TO RE-ADJUDICATE THE ISS UE AFTER CONSIDERING THE EVIDENCES FILED BEFORE THE LEARNED COMMISSIONER OF IN COME TAX(APPEALS). THE ASSESSEE IS DIRECTED TO FILE ALL THE EVIDENCES THAT WERE FILED FOR THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS ) IN RESPECT OF THE CASH DEPOSITS IN THE BANK ACCOUNTS. THUS, THE GROUNDS OF APPEAL OF THE REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 2349/AHD/2009 M/S.SMT. VILASBEN J. MEHTA ASST.YEAR -2006-2007 - 5 - 7. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF THE HEARING ON 6.10.2009. SD/- SD/- ( T.K. SHARMA ) ( T.K. SHARMA ) ( T.K. SHARMA ) ( T.K. SHARMA ) ( N.S. SAINI ) ( N.S. SAINI ) ( N.S. SAINI ) ( N.S. SAINI ) JUDICI JUDICI JUDICI JUDICIAL MEMBER AL MEMBER AL MEMBER AL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 6/10/2009 PARAS # COPY OF THE ORDER FORWARDED TO COPY OF THE ORDER FORWARDED TO COPY OF THE ORDER FORWARDED TO COPY OF THE ORDER FORWARDED TO : :: : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-XXI, AHMEDABAD. 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD