ITO, New Delhi V. Sh. Sunil Sharma, Ghaziabad

ITA 2456/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91526 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 01-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 22-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P D TAN EJA
• Keywords: Gift; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC -2, NEW DELHI BEFORE SH. I.C.SUDHIR, JM ITA NO. 2456/DEL./2014 : ASSTT. YEAR : 2010-11 ITO WARD- 47(4) NEW DELHI VS SUNIL SHARMA 493, SHAKTI KHAND-IV, INDRAPURAM GHAZIABAD (APPELLANT) (RESPONDENT) PAN NO. AYNPS0299L APPELLANT BY : S H. P.D.TANEJA, SR. DR RESPONDENT BY : SH. K.S AMPATH, ADV. DATE OF HEARING : 01.07.2015 DATE OF PRONOUNCEMENT : 30.07.2015 ORDER PER I.C.SUDHIR, J.M. THIS IS AN APPEAL BY THE REVENUE AGAINST THE ORDER DATED 10.02.2014 OF THE LD. C.I.T.(A)-XXX, NEW DELHI. 2. THE GRIEVANCE OF THE REVENUE IS THAT THE LD. C IT(A) WHILE ADMITTING THE ADDITIONAL EVIDENCE HAS FAILED TO APPRECIATE THAT SUFFICIENT OPPORTUNITY WAS GIVEN BY THE AO AND THAT THE ASSESSEE HAS NOT SHOWN SUFFICIENT CAU SE FOR NOT FILING THESE ADDITIONAL EVIDENCE BEFORE THE AO. 3. ON HAVING GONE THROUGH THE FIRST APPELLATE OR DER IMPUGNED, I DO NOT FIND SUBSTANCE IN THE ABOVE GRIE VANCE OF THE REVENUE. DURING THE COURSE OF ASSESSMENT PROCEE DINGS ITA NO.2456/DEL/2014 2 THE ASSESSEE HAD EXPLAINED THAT HIS MOTHER HAD SOLD A PLOT OF LAND MEASURING 183 SQR. YARD AND RECEIVED CONSIDERA TION OF RS. 18,00,000/- IN CASH AND OUT OF THAT CONSIDERATI ON HIS MOTHER HAD GIFTED RS. 10,14,000/- TO THE ASSESSEE W HICH WAS DEPOSITED IN HIS SAVING BANK ACCOUNT ON VARIOUS DAT ES. IT WAS SUBMITTED THAT ON 09.04.2010, THE ASSESSEE HAD FILED ALL THE DOCUMENTS WHICH WERE RELEVANT AS PER HIS UNDERS TANDING , BEFORE THE ASSESSING OFFICER AND THE ASSESSING OF FICER WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE FOR FILI NG THE REGISTERED GIFT DEED HAD ADDED THE AMOUNT IN THE HA NDS OF THE ASSESSEE WHILE REJECTING HIS EXPLANATION. BEFOR E THE LD. CIT(A) ASSESSEE HAD FILED AFFIDAVIT WITH REQUEST TO ADMIT IT AS ADDITIONAL EVIDENCE. 4. THE SAME WAS FORWARDED BY THE LD. CIT(A) TO T HE AO. THE AO OBJECTED THE ADMISSION OF ADDITIONAL EVIDENC E ON THE BASIS THAT IT WAS NOT FILED AT THE TIME OF ASSE SSMENT PROCEEDINGS. HOWEVER, AT THE TIME OF REMAND REPORT ASSESSEE HAD PRODUCED HIS MOTHER BEFORE THE AO WHO WAS EXAMI NED BY THE AO AND FOUND THAT ASSESSEES MOTHER WAS HAVI NG A GENUINE SOURCE OF INCOME. SHE ALSO ACCEPTED BEFORE THE AO ABOUT THE GIFT TRANSACTION. 5. CONSIDERING ALL THESE FACTS THE ASSESSING OFFI CER IN HIS REMAND REPORT HAS ACCEPTED THE GENUINENESS OF THE ITA NO.2456/DEL/2014 3 TRANSACTION AND SOURCE OF THE GIFT. HOWEVER, IN THE REMAND REPORT HE HAD OBJECTED THE ADMISSION OF ADDITIONAL EVIDENCE. CONSIDERING THESE FACTS I AM OF THE VIEW THAT LD. C IT(A) HAS RIGHTLY COME TO THE CONCLUSION THAT ADDITION MA DE BY THE AO WAS NOT JUSTIFIED AND HAS RIGHTLY DELETED THE SA ME. THE FIRST APPELLATE ORDER IS REASONED ONE HENCE, I AM N OT INCLINED TO INTERFERE THEREWITH. THE SAME IS UPHEL D. THE GROUND IS ACCORDINGLY REJECTED. APPEAL OF THE REVENUE IS DISMISSED. (ORDER PRONOUNCED IN THE COURT ON 30/07/2015). SD/- (I.C.SUDHIR) JUDICIAL MEMBER DATED: 30 / 07/2015 *B.RUKHAIYAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO.2456/DEL/2014 4 DATE INITIAL 1. DRAFT DICTATED ON 22.07.2015 2. DRAFT PLACED BEFORE AUTHOR 23.07.2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.