SMT. Zenab Durani, Ujjain V. THE ITO 1(2), Ujjain

ITA 235/IND/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5957 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 20-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 16-03-2016
• Court: TRIBUNAL
• Department Lawyers: MOHD JAVED
• Assessee Lawyers: S S DESHPANDE
• Section: 142(1); 144

Judgement Text

SMT. JENAB DURANI ITA NO. 235/IND/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NO.235/IND/2016 A.Y.2008-09 SMT. ZENAB DURANI TARANA ::: APPELLANT VS INCOME TAX OFFICER 1(2) UJJAIN ::: RESPONDENT APPELLANT BY SHRI S.S. DESHPANDE RESPONDENT BY SHRI MOHD. JAVED DATE OF HEARING 20.6.2016 DATE OF PRONOUNCEMENT 2 0 .6.2016 O R D E R THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 2.12.2015 OF THE LEARNED CIT(A), UJJAIN. 2. THE SUM AND SUBSTANCE OF THE GROUNDS OF APPEAL IS THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN CONFIRMI NG THE ADDITION OF RS.12,69,900/- U/S 69A OF THE ACT. SMT. JENAB DURANI ITA NO. 235/IND/2016 2 3. BRIEFLY, FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL. NO RETURN OF INCOME WAS FILED BY THE ASSES SEE. ON THE BASIS OF AIR INFORMATION TO THE EFFECT THAT THE ASSESSEE HAD DEPOSITED RS. 12,69,900/- IN CASH IN THE STATE BANK OF INDIA, THE ASSESSING OFFICER ISSUED NOTI CE U/S 142(1) OF THE ACT TO EXPLAIN THE DETAILS OF HER INCOM E BUT THE ASSESSEE DID NOT COMPLY WITH THE SAME. THE ASSES SING OFFICER AGAIN ISSUED SEVERAL NOTICES U/S 142(1) OF THE ACT SPECIFICALLY MENTIONING THAT IN CASE OF NON-COMPLIANCE , BEST JUDGMENT ASSESSMENT SHALL BE MADE U/S 144 OF THE ACT B UT THE ASSESSEE DID NOT COMPLY. THE ASSESSING OFFICER, THEREFORE, HAD NO OCCASION BUT TO MAKE THE BEST JUDGME NT ASSESSMENT U/S 144 OF THE ACT. THE ASSESSING OFFICER ACCORDINGLY COMPLETE THE ASSESSMENT BY TREATING RS.12,69,900/- DEPOSITED IN CASH IN THE BANK AS UNDISCLOSED INCOME OF THE ASSESSEE. ON APPEAL, THE LE ARNED SMT. JENAB DURANI ITA NO. 235/IND/2016 3 CIT(A) CONFIRMED THE ACTION OF THE ASSESSING OFFICER . NOW THE ASSESSEE IS BEFORE THE TRIBUNAL. 4. BEFORE ME, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS AN ILLITERATE PERSON AND AS SUCH DOES NOT KNOW ABOUT THE PROCEDURE OF FILING OF THE INCOME TAX RETURN. HE SUBMITTED THAT AS SUCH THERE WAS SUFFICIENT CAUSE FOR NOT PRODUCING THE EVIDENCE BEFO RE THE ASSESSING OFFICER. ON THE OTHER HAND, THE LEARNED DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 5. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE SID ES. THE ASSESSEE VIDE HER LETTER DATED 31.1.2015 FILED BE FORE THE LEARNED CIT(A) HAS STATED THAT HER HUSBAND SHRI MOHD . SHAFI HAD WITHDRAWN RS. 6 LACS FROM THE BANK FOR MAKING PAYMENT TO SHRI FASIUDDIN TOWARDS PURCHASE OF 21 BIGHA OF LAND BY THE ASSESSEE. THE ASSESSEE ALSO MENTIONED THAT SMT. JENAB DURANI ITA NO. 235/IND/2016 4 AFTERWARDS SHRI FASIUDDIN HAD CANCELLED THE DEAL AND RETURNED THE ADVANCE AMOUNT OF RS. 6 LACS AS ADVANCE AND RS. 70,000/- TOWARDS LOSS TO THE ASSESSEE. OUT OF TH IS TOTAL AMOUNT OF RS.6,70,000/- THE ASSESSEE SPENT RS.100.00 AND REST OF THE AMOUNT OF RS. 6,69,900/- WAS DEPOSITED IN THE BANK. IN MY OPINION, SINCE THE ASSESSEES HUSBAND HAD WITHDRAWN RS. 6 LACS FROM THE BANK FOR PURCHASE OF LAND FROM FASIUDDIN BUT AFTER THE DEAL WAS CANCELLED, THE AMOUNT OF RS. 6,70,000/- WAS RETURNED TO THE ASSESSEE BY THE SELLER OUT OF WHICH THE ASSESSEE DEPOSITED RS.12,69,900/- IN THE BANK, IT WOULD BE REASONABLE TO HOLD THAT THE ASSESSEE HAS DISCHARGED THE ONUS OF PROVING PAYMENT TO THE TUNE OF RS. 6,69,900/- LACS. I, THER EFORE, DIRECT THE ASSESSING OFFICER TO GRANT RELIEF OF RS.6 ,69,900/- TO THE ASSESSEE. I ORDER ACCORDINGLY. SMT. JENAB DURANI ITA NO. 235/IND/2016 5 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS PAR TLY ALLOWED. PRONOUNCED IN OPEN COURT ON 20 JUNE, 2016 SD/- (D.T. GARASIA) JUDICIAL MEMBER 20 JUNE, 2016 DN/- SMT. JENAB DURANI ITA NO. 235/IND/2016 6