SUMAN AGRAWAL, DHANBAD V. ITO WARD-2(2), DHANBAD

ITA 307/RAN/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0371 (ITAT-RANCHI)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 01-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Keywords: Unexplained cash credit

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI SMC BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER ITA NO. 307 / RAN /201 7 ASSESSMENT YEAR : 2008 - 2009 SUMAN AGARWAL, 313, SHRI RAM PLAZA, BANK MORE, DHANBAD VS. ITO, WARD 2(2), DHANBAD PAN/GIR NO. AFEPA 0950 J (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI DEVESH PODDAR, ADV REVENUE BY : SHRI A.K.MOHANTY, JCIT DATE OF HEARING : 22 / 11 / 2018 DATE OF PRONOUNCEMENT : 22 / 11 / 2018 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), DHANBAD D ATED 21.9.2017 FOR THE ASSESSMENT YEAR 2008 - 09. 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT THE CIT(A) ERRED IN UPHOLDING THE ADDITION OF RS.10,00,000/ - AS UNEXPLAINED CASH CREDIT. 3. NOTICE OF HEARING WAS SENT TO THE ASSESSE BY REGD.POST AND NONE APPEARED WHEN THE CASE WAS CALLED FO R HEARING. THE BENCH WAS OF THE VIEW THAT THE APPEAL CAN BE DISPOSED OF IN ABSENCE OF ITA NO.307 /RAN/2017 ASSESSMENT YEAR : 2008 - 09 : P A G E 2 | 3 THE ASSESSE AND, THEREFORE, DISPOSE D OF THE APPEAL AFTER CONSIDERING THE ARGUMENTS OF LD D.R. AND MATERIALS AVAILABLE ON RECORD. 4. LD D.R. S UPPORTED T HE ORDERS OF LOWER AUTHORITIES. 5. I HAVE CONSIDERED THE SUBMISSION OF THE D.R , PERUSED THE ORDERS OF LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD. IN THE INSTANT CASE, THE ADDITION OF RS.10,00,000/ - WAS MADE BY THE ASSESSING OFFICER AS UNEXPLAINED CASH CREDIT ON PROTECTIVE BASIS IN THE HANDS OF THE ASSESSE SMT. SUMAN AGARWAL AND ALSO ON SUBSTANTIVE IN THE HANDS OF HER HUSBAND SHRI SANJAY KUMAR AGARWAL. THE CIT(A) HAS CONFIRMED THE ADDITION MADE BY THE ASSESSING OFFICER ON PROTECTIVE BAS IS IN HANDS OF SMT. SUMAN AGARWAL. 6. DURING THE COURSE OF HEARING, LD D.R. COULD NOT INFORM THE BENCH AS TO WHAT HAPPENED IN THE HANDS OF SHRI SANJAY KR. AGARWAL. IN MY CONSIDERED VIEW, WHERE THE ADDITION S ARE MADE MADE ON PROTECTIVE AND SUBSTANTIVE BA SIS, THE APPEALS HAVE TO BE DECIDED TOGETHER. LD D.R. HAS FAILED TO INFORM ME AS TO WHAT HAPPENED IN THE CASE OF SHRI SANJAY KR AGARWAL, HUSBAND OF THE ASSESSE AND, THEREFORE, I AM UNABLE TO ADJUDICATE THE ISSUE COMPLETELY . TH EREFORE, I SET ASIDE THE ORD ERS OF LOWER AUTHORITIES AND REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) TO ADJUDICATE THE APPEAL AFRESH ITA NO.307 /RAN/2017 ASSESSMENT YEAR : 2008 - 09 : P A G E 3 | 3 AFTER OBTAINING THE INFORMATION AS TO WHAT HAPPENED IN THE HANDS OF THE HUSBAND OF THE ASSESSE SHRI SANJAY KR AGARWAL. WITH THESE DIRECTIONS, THE APPEAL OF THE ASSESSE IS ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED ORDER PRONOUNCED ON 22 / 11 /2018. SD/ - ( N.S SAINI) A CCOUNTANT MEMBER RANCHI ; DATED 22 / 11 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT.SECRETARY, ITAT, RANCHI ON TOUR 1. THE APPELLANT : SUMAN AGARWAL, 313, SHRI RAM PLAZA, BANK MORE, DHANBAD 2. THE RESPONDENT. ITO, WARD 2(2), DHANBAD 3. THE CIT(A) - DHANBAD 4. PR.CIT - DHANBAD 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//