DCIT, BIKANER V. Sh. Vijay Singh Nirwan S/o Sh. Ramdev Nirwan, BIKANER

ITA 244/JODH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70310 (ITAT-JODHPUR)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 22-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER ITA NO.244/JODH/2013 ASSESSMENT YEAR: 2008-09 DY. COMMISSIONER OF INCOME TAX, VS. SHRI VIJAY SING H NIRWAN, CIRCLE-1, BIKANER. S/O. SHRI RAMDEV NIRWAN, 555, BAGI NARA DHOBI TALAI, RANI BAZAR, BIKANER. (PAN: AHFPN 3965 R). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.A. JOSHI, D.R. RESPONDENT BY : NONE DATE OF HEARING : 28.11.2013 DATE OF PRONOUNCEMENT : 28. 11.2013 ORDER PER HARI OM MARATHA, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE FOR A.Y. 2008-09 IS DIR ECTED AGAINST THE ORDER OF LD. CIT(A), BIKANER DATED 20.02.2013. 2. THE ONLY GROUND RAISED IN THIS APPEAL READS AS U NDER :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) HAS ERRED IN :- 2 ITA NO.244/JODH/2013 A.Y. 2008-09 I) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E THE LD. CIT(A) HAS ERRED IN DELETING ADDITION OF RS.2 CRORE MADE BY THE A.O. TREATING THE SAME AS GIFT. 3. THE ASSESSEE HAD RECEIVED RS.2 CRORES THROUGH W ILL. THE A.O. TREATED THIS AMOUNT AS GIFT INSTEAD OF RECEIPT THROUGH WILL AN D HAS TAXED THE SAME IN THE HANDS OF THE ASSESSEE. DURING THE APPEAL PROCEEDINGS IT WAS ARGUED THAT THIS AMOUNT CANNOT BE TAXED BECAUSE IT HAS BEEN RECEIVED THROUG H WILL AND IT CANNOT BE TREATED AS A GIFT. THE ASSESSEE HAS PRODUCED VARIOUS DOCUM ENTS THROUGH HIS AUTHORIZED REPRESENTATIVE RELYING TO POLICE INVESTIGATION UNDE R VARIOUS SECTIONS OF INDIAN PENAL CODE AND ALSO DEPICTED THAT VARIOUS CIVIL PRO CEEDINGS WERE ENSUED IN THIS REGARD. THE LD. CIT(A) CALLED FOR THE REPORT FROM THE A.O. IN WHICH HE HAS CLEARLY MENTIONED THAT THE ASSESSEE DID NOT FILE ANY INVEST IGATION REPORT WHICH COULD PROVE GENUINENESS OF THE WILL BUT BEFORE THE LD. CIT(A) VARIOUS DOCUMENTS PROVING THAT THE ASSESSEE HAS RECEIVED HIS PROPERTY THROUGH WIL L WERE PRODUCED. HE WAS SATISFIED AND AGREED THAT THIS AMOUNT HAS BEEN RECE IVED UNDER THE FORCE OF WILL AND IT DOES NOT AMOUNT TO GIFT FROM THE DECEASED. BEFORE US NO CONVINCING ARGUMENTS WERE PRODUCED FROM THE DEPARTMENTS SIDE WHICH COULD DEVIATE US FROM THE IMPUGNED FINDING. AFTER CONSIDERING THE FACTUA L MATRIX OF THIS CASE IN TOTALITY, WE ARE ALSO CONVINCED THAT ANY AMOUNT RECEIVED UNDE R THE FORCE OF WILL IS NOT TAXABLE UNDER THE INCOME TAX ACT. THEREFORE, THE L D. CIT(A) HAS CORRECTLY DELETED 3 ITA NO.244/JODH/2013 A.Y. 2008-09 THE SAME. WE UPHOLD THE IMPUGNED DELETION AND CANN OT ALLOW THE APPEAL OF THE REVENUE. 4. IN THE RESULT, APPEAL OF THE REVENUE STANDS DISM ISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 28.11.2013) SD/- SD/- (N.K. SAINI) (HARI OM MARATHA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH NOVEMBER, 2013 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, JODHPUR BENCH, JODHPUR 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL, JODHPUR