Manjusha Nimmatoori, Hyderabad V. ACIT, Central Circle-2(4), Hyderabad

ITA 322/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0296 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 18-10-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 25-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Search and seizure; Salary income
• Section: 132; 143(3); 153A

Judgement Text

ITA Nos 322 and 323 of 2022 Manjusha Nimmatoori Hyderabad Page 1 of 6 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.322 & 323/Hyd/2022 Assessment Years: 2013-14 & 2015-16 Smt. Manjusha Nimmatoori Hyderabad PAN:ACSPN1666M Vs. ACIT Central Circle 2(4) Hyderabad (Appellant) (Respondent) Assessee by : Shri P. Murali Mohan Rao, CA Revenue by: Shri K. Madhusudan, CIT(DR) Date of hearing: 19/10/2022 Date of pronouncement: 19/10/2022 ORDER Per Laliet Kumar, J.M The above appeals filed by the assessee are directed against the order dated 28.6.2022 of the learned CIT (A)-12, Hyderabad relating to A.Ys. 2013-14 & 2015-16 respectively. Since identical grounds of appeals are raised by the assessee in both these appeals, these were heard together and are being disposed by this common order. ITA No.322/Hyd/2022 A.Y 2013-14 2. Although a number of grounds have been raised by the assessee in the above two appeals, however, these all relate to the order of the learned CIT (A) in confirming the addition of Rs.21,73,500/- made by the Assessing Officer. ITA Nos 322 and 323 of 2022 Manjusha Nimmatoori Hyderabad Page 2 of 6 3. Facts of the case, in brief, are that the assessee is an individual and is one of the trustees of M/s. Aurora Educational Society & other group trusts. The assessee filed her return of income on 19.8.2015 admitting total income of Rs.33,78,650/-. A search and seizure operation u/s 132 of the Act was conducted in the case of M/s. Aurora Educational Society and other groups on 23.03.2018 in which the assessee was also covered. 4. In response to the notice u/s 153A of the Act, dated 24.12.2018, the assessee filed her return of income on 27.07.2019 admitting total income at Rs.28,42,030/-. The Assessing Officer completed the assessment u/s 143(3) r.w.s. 153A determining the total income of the assessee at Rs.30,66,292/- in which he made various additions including the addition on account of non-disclosure of salary income which is the subject matter of this appeal. While doing so, the Assessing Officer noted that in the Bank A/c statement of ICICI Bank A/c No.630501509105 of the assessee, there are several credits into the bank a/c with narration “By Salary” totaling to Rs.21,73,500/-. However, the assessee has not admitted any salary income in her return of income. In absence of any reply given by the assessee to the query raised by the Assessing Officer, the Assessing Officer made addition of Rs.21,73,500/- to the total income of the assessee. 5. In appeal, the learned CIT (A) sustained the addition made by the Assessing Officer by observing as under: “8.7 have carefully considered the submissions of the appellant. It is seen that the appellant has received Rs.21,73,500/- in ICICI bank account No.9105 with narration "Salary" during the current year. This amount of Rs.21,73,500/- was said to have been received from Aurora Educational Society against the sale consideration received for the Agreement of Sale entered on 15.06.2010. The appellant has submitted Copy of Agreement