Ishwar Singh, Uttar Pradesh V. ITO, Noida

ITA 2657/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6470 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 01-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROCTIM SAIKEA
• Keywords: Opportunity of being heard; Corroborative evidences; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.2657/DEL/2017 ASSESSMENT YEAR: 2009-10 SH. ISHWAR SINGH, S/O LATE SH. PRAKASH VILLAGE- KAILESHPUR, TAHSIL DADRI, DISTT. G. B. NAGAR, PAN NO. ADDPI3538B VS ITO WARD 1 (5) NOIDA (APPELLANT) (RESPONDENT) APPELLANT BY SH. RAGHURAJ SINGH, ADVOCATE RESPONDENT BY SH. ROCTIM SAIKEA, SR. DR DATE OF HEARING: 08/09/2021 DATE OF PRONOUNCEMENT: 08/09/2021 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST T HE ORDER OF THE CIT(A)-1, NOIDA DATED 28.03.2017 PERTAINING TO A.Y.2009-10. 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE AS SESSEE IS THAT THE CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS.57.80 LACS BEING CASH DEPOSIT IN THE SAVINGS BANK ACCOUNT. 3. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT AS PER THE INFORMATION RECEIVED BY THE AO IT CAME TO HIS NOTIC E THAT THE 2 ASSESSEE HAS DEPOSITED RS.57.80 LACS IN HIS SAVINGS BANK ACCOUNT WITH ORIENTAL BANK OF COMMERCE. 4. THE ASSESSEE WAS ASKED TO EXPLAIN THE COURSE OF CASH DEPOSITED BY HIM. ON RECEIVING NO PLAUSIBLE REPLY THE AO MADE THE ADDITION OF RS. 57.80 LACS BY AN EXPARTE ORDER FRAMED U/S. 144 OF THE ACT. 5. ASSESSEE ASSAILED THE ADDITION BEFORE THE CIT(A) AND STRONGLY CONTENDED THAT THE DEPOSIT IN THE BANK ACCOUNT WAS OUT OF THE PROCEEDS OF THE SALE OF AGRICULTURAL LAND OWNED BY THE MOTHER OF THE ASSESSEE IN SUPPORT SALE DEED WAS FURNISHED. 6. THOUGH THE FIRST APPELLATE AUTHORITY ACCEPTED TH E SALE TRANSACTION BUT FOUND SOME CONFLICTING FACTS IN THE SALE DEED AND WITHOUT ASKING FOR ANY CLARIFICATION FROM THE ASSES SEE CONFIRMED THE ADDITION. 7. BEFORE US THE COUNSEL FOR THE ASSESSEE STATED TH AT THE ENTIRE DEPOSIT IS EXPLAINED BY THE SALE PROCEEDS OF THE AG RICULTURAL LAND THOUGH THE TRANSACTION COULD NOT BE EXPLAINED PROPE RLY BEFORE THE LOWER AUTHORITY AND PLEADED FOR SET ASIDE. 8. THE DR DID NOT RAISE ANY OBJECTION. 9. WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE SHOULD GET ONE MORE OPPORTUNITY TO EXPLAIN THE TRANSACTION WIT H SUPPORTING EVIDENCE. WE ACCORDINGLY SET ASIDE THE ISSUE TO TH E FILES OF THE AO. THE AO IS DIRECTED TO EXAMINE THE CLAIM FRESH AND THE ASSESSEE IS DIRECTED TO FURNISH NECESSARY SUPPORTIN G EVIDENCES. NEEDLESS TO MENTION THE AO SHALL GIVE REASONABLE AN D SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 10. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 11. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRE SENCE OF BOTH THE REPRESENTATIVES ON 08.09.2021. SD/- SD/- (SUCHITRA KAMBLE) (N. K. BILLAIYA) JUDICIAL MEMBER ACCO UNTANT MEMBER *NEHA* DATE:-08.09.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI DATE OF DICTATION 0 8 .09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 0 8 .09.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 0 8 .09.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 0 8 .09.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 0 8 .09.2021 DATE ON WHICH THE FAI R ORDER COMES BACK TO THE SR. PS/ PS 0 8 .09.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 0 8 .09.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 4