ITO, UDAIPUR V. Shri RAm Kumar Singh Shekhawat, UDAIPUR

ITA 276/JODH/2014

• Counselvise Citation: 27623314 RSA 2014
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-08-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI S INGH J
• Keywords: Income from undisclosed sources; Salary income; Opportunity of being heard; Additional evidence
• Section: 68; 69; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , JODHPUR BENCH: J ODHPUR ( BEFORE SHRI H ARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER ) I.T.A. NO. 276 / JODH /201 4 ASSTT. YEAR - 20 0 9 - 1 0 ITO,WARD - 2(1) V/S SHRI RAMKUMAR SINGH SHEKHAWAT UDAIPUR UDAIPUR - 313001 PAN NO. AYOPS9102M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AMIT KOTHARI, DEPARTMENT BY : SHRI JAI S INGH J CIT - D.R. DATE OF HEARING : 27 /0 8 /201 4 DATE OF PRONOUNCEMENT : 05 /0 9 /2014 O R D E R P E R HARI OM MARATHA, J.M. : THIS APPEAL OF THE REVENUE FOR A.Y. 200 9 - 1 0, IS DIRECTED AGAINST THE ORDER OF LD. COMMISSION ER OF INCOME TAX (A) DATED 2 1 .02.2014. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSESSEE DERIVED HIS INCOME FROM SALARY, AGRICULTURE, RENT ETC. F OR A.Y. 2OO9 - 10, HE FILED HIS RETURN OF INCOME (ROI) ON 31.07.2009, DE CLAR ING TOTAL INCOME 2 OF RS. 1,55,960/ - . THE ASSESSEE IS THE MANAGER OF M/S SHEKHAWATI FI LLING STATION, DABOLE (UDAIPUR). HE RE CEIV ED GROSS SALARY OF RS.1,70,500/ - . THE ASSESSMENT WAS COMPLETED AT A TOTAL INCOME OF RS. 16,15,960/ - . THE A.O. HAS ADDED A SUM OF RS. 12,35,000/ - ON ACCOUNT OF UNEXPLAINED DEPOSITS IN BANK AND BY TREATING AGRICULTUR AL INCOME AS INCOME FROM UNDISCLOSED SOURCES , A SUM OF RS. 2,25,000/ - HAS BEEN ADDED. 2.1 AGGRIEVED, THE ASSESSEE WENT IN APPEAL AND THE LD. CIT(A) HAS DELETED THE ADDITION OF RS.12,35,000/ - AND HAS REDUCED THE ADDITION OF RS.2,25,000/ - TO RS.1,25,000/ - NOW, THE REVENUE IS AGGRIEVED AND HAS FILED THIS APPEAL BY RAISING THE FOLLOWING GROUNDS: - 1. D ELETING THE ADDITION BY OBSERVING THAT IT IS NO BOOKS CASE DESPITE THE FACT THAT THE ASSESSEE HAS FAILED TO FURNISH EITHER THE BOOKS OF ACCOUNT OR E VEN ANY EV IDENCE IN SUPPORT OF CASH DEPOSITS IN S.B. ACCOUNT AND ALSO DESPITE THE FACT THAT THE A.O. HAS THROUGHOUT THE BODY OF ORDER MENTIONED ABOUT CASH DEPOSITS AND IT IS ONLY ON THE LAST THAT HE MISTAKENLY MENTIONED ADDITION U/S 68 OF THE I.T. ACT INSTEAD OF U/S 69 OF THE I.T. ACT AND WHICH IS MERELY IS TECHNICAL MISTAKE CURABLE U /S 292B OF THE I.T. ACT. 2. DELETING THE ADDITION MADE ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT IN THE SAVINGS BANK ACCOUNT OF RS.12,35,000/ - BY ADMITTING THE ADDITIONAL EVIDENCES FILED BY THE ASSESSEE WITHOUT 3 THERE BEING ANY COMPELLING REASONS AND WITHOUT GIVING ANY OPPORTUNITY TO THE A.O. TO REBUT THE ADDITIONAL EVIDENCE THEREBY IGNORING THE PROVISIONS OF RULE 46A(1) OF THE I.T. RULES. 3. DIRECTING TO TREAT THE INCOME OF THE RS.1,25,00 0/ - AS AGRICULTURAL INCOME OUT OF THE ADDITION OF RS.1,25,000/ - AS AGRICULTURAL INCOME OUT OF ADDITION OF RS.2,25,000/ - WITHOUT APPRECIATING THE FACTS THAT IN THIS CASE THE ASSESSEE HAS FAILED TO PROVE THE CLAIM OF AGRICULTURE INCOME OF RS.2,25,000/ - SHOWN BY HIM IN THE RETURN OF INCOME DESPITE SUFFICIENT OPPORTUNITY OF BEING HEARD PROVIDED BY THE A.O. 2.2. WE HAVE HEARD THE RIVAL SUBMISSION S AND HAVE CAREFULLY PERU SED THE ENTIRE RECORD. GROUND NOS . 1 & 2 ARE CONNECTED GROUNDS. THE FACTS APROPOS THESE GROU NDS ARE THAT DURING THE RELEVANT F.Y T HE ASSESSEE DEPOSITED RS. 12.35 LACS IN HIS S.B. ACCOUNT IN THE ICICI BANK. T O EXPLAIN THE SOURCE OF THIS AMOUNT THE ASSESSEE HAS EXPLAINED THAT THIS DEPOSIT IS OUT OF HIS INCOME, FROM LOANS TAKEN FROM RELATIVES AND FR IENDS. HE STATED THAT HE DID NOT MAINTAIN ANY BOOKS OF ACCOUNT. HOWEVER, THE A.O. MADE HIS ORDER U /S 144 OF THE ACT AND MADE ADDITION OF RS.12,35,000/ - U/S 68 OF THE ACT ON ACCOUNT OF UNEXPLAINED DEPOSITS/ INVESTMENTS IN THE BANK. THE LD. CIT(A) HAS DELE TE D THIS AMOUNT ON THE REASONING THAT THE BANK PASS - BOOK BEING NOT A BOOK OF ACCOUN T THE ADDITION CANNOT BE ADDED U /S 68 OF THE ACT. HE HAS ALSO 4 ENTERTAINED SOME EVIDENCE WHICH HAS BEEN ASSAILED BY LD. D.R S TATING THAT ADDITIONAL EVIDENCE HAS BEEN ADMITTED W ITHOUT GIVING OPPORTUNITY TO THE A.O. THE SUBMISSION OF THE L D. AR IS THAT ONLY CASH - FLOW STATEMENT WAS FILED AND NO ADDITIONAL EVIDENCE WAS FILED. 2.3 AFTER CONSIDERING THE RIVAL SUBMISSION S WE HAVE FOUND THAT THE ASSESSMENT ORDER WAS MADE U /S 144 AND THE ASSESSEE DID NOT CO - OPERATE WITH THE A.O, THEREFORE, IT IS A FIT CASE OF REMAND. WE RESTOR E THE ENTIRE APPEAL TO THE FILE OF THE A.O W ITH THE DIRECTION THAT HE SHALL REFRAME THE ORDER AFTER ACCORDING OPPORTUNITY OF BE ING HEARD AS PER LAW. 3. IN THE R ESULT, THIS APPEAL OF THE REVENUE IN ITA NO. 276/JU/2014 IS ALLOW ED FOR STATISTICAL PURPOSES. ( ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH SEPTEMBER, 2014 ) SD/ - SD/ - ( N.K. SAINI ) ( HARI OM MARATHA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05 TH SEPTEMBER, 2014 VL / 5 COPY FORWARDED TO : - 1. SHRI RAMKUMAR SINGH SHEKHAWAT, UDAIPUR. 2. ITO, WARD - 2(1), UDAIPUR. 3. CIT, UDAIPUR. 4. CIT (A), UDAIPUR. 5. CIT,DR, ITAT, JODHPUR. BY ORDER, AR , ITAT , JODHPUR.