ACIT, Meerut V. Shri Anil Kumar Saha, Noida

ITA 3091/DEL/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1294 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-12-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 10-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURADHA MISHRA
• Keywords: Additional evidence; Tax effect

Judgement Text

I.T.A. NO. 3091/DEL/2011 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A, NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 3091/DEL/2011 A.Y. : 2008-09 ACIT, CENTRAL CIRCLE, MEERUT VS. SH. ANIL KUMAR SAHA, G-22, SECTOR-27, NOIDA (PAN/GIR NO. : AMYPS1829D) (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSESSEE BY : SH. SALIL AGGARWAL & SHAILESH GUPTA, ADV. DEPARTMENT BY : MS. ANURADHA MISHRA, C.I.T.(D.R.) ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), MEERUT DA TED 25.3.2011 PERTAINING TO ASSESSMENT YEAR 2008-09. 2. THE GROUNDS RAISED READ AS UNDER:- I) THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (A) IS ERRONEOUS IN LAW AND ON FACTS AS HE HAS ACCEPTED THE ADDITIONAL EVIDENCES SUBMITTED BY THE APPELLANT IN CONTRAVENTION TO RULE 46-A OF THE I.T. RULES WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSING OFFICER TO REBUT THE APPELLANTS CLAIM. II) THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE I.T.A. NO. 3091/DEL/2011 2 ADDITION OF ` 9.08,739/- ON ACCOUNT OF UNEXPLAINED JEWELLERY ON AN ERRONEOUS APPLICATION OF FACTS AND LAW BY HOLDING THAT THE IMPUGNED JEWELLERY BELONGED TO APPELLANTS WIFE AND SO IT SHOULD BE ASSESSED IN H ER HAND ONLY AND THUS IGNORED THE PROVISIONS OF SECTIO N 132(4A) OF THE I.T. ACT. III) IN DOING SO, LD. COMMISSIONER OF INCOME TAX (A) IGNORED THE FINDING OF THE ASSESSING OFFICER IN TH IS REGARD THAT NO EVIDENCE WHATSOEVER WERE BROUGHT ON RECORD BY THE APPELLANT WHICH COULD SUBSTANTIATE T HE OWNERSHIP OF THESE IMPUGNED JEWELLERY IN THE HANDS OF APPELLANTS WIFE. IV) THAT THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (A) BEING ERRONEOUS IN LAW AND ON FACTS NEEDS TO B E VACATED AND THE ORDER OF THE ASSESSING OFFICER BE RESTORED. V) THAT THE APPELLANT CRAVES LEAVE TO ADD OR AMEND A NY ONE OR MORE OF THE GROUND OF THE APPEAL AS STATED ABOVE AS AND WHEN NEED FOR DOING SO MAY ARISE. 3. AT THE THRESHOLD, WE NOTE THAT TAX EFFECT IN THIS CASE IS LESS THAN ` 3 LACS FIXED BY THE CBDT FOR FILING APPEAL BEFORE THE TRIBUNAL. AS PER INSTRUCTION NO. 3/2011 (F.NO. 279/MISC./142/2007-ITJ) DATED 09.02.2011 ISSUED BY THE CBDT, THE TAX EFFECT FOR FILING APPEAL BEFORE THE APPELLATE TRIBUNAL SHOULD BE MORE THAN ` 3 LAKHS. THE AFORESAID INSTRUCTIONS HAVE I.T.A. NO. 3091/DEL/2011 3 BEEN HELD TO BE APPLICABLE TO ALL PENDING APPEALS BY THE HONBLE DELHI HIGH COURT IN THE DECISIONS IN THE CASES:- (I) C.I.T. VS. M/S P.S. JAIN & CO. IN ITA NO. 179/199 1, ORDER DATED 2 ND AUGUST, 2010. (II) C.I.T. VS. DELHI RACE CLUB IN ITA NO. 128/2008, ORDER DATED 3 RD MARCH, 2011. 3.1 IN THE PRESENT CASE, ADMITTEDLY THE TAX IS BELOW ` 3 LAKHS. HENCE, THE APPEAL IS IN CONTRAVENTION OF THE AFORESAID CBDT CIRCULAR/INSTRUCTION. HENCE, THE SAME IS LIABLE TO BE DISMISSED. ACCORDINGLY, THIS APPEAL BY THE REVENUE STANDS DISMISSED FOR TAX EFFEC T. 4. IN THE RESULT, THE REVENUES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/1/2013. SD/- SD/- [RAJPAL YADAV] [RAJPAL YADAV] [RAJPAL YADAV] [RAJPAL YADAV] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 04/1/2013 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES