Shri Kuldeep Chauhan, Meerut V. ITO, Meerut

ITA 3231/DEL/2015

• Counselvise Citation: 323120114 RSA 2015
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 22-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PCN
• Keywords: Gift; Additional evidence; Reasonable cause
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC -2, NEW DELHI BEFORE SH. N. K. SAINI, AM ITA NO.3231/DEL./2015 : A SSTT. YEAR : 2008-09 KULDEEP CHAUHAN 1053/3, SHASTRI NAGAR MEERUT VS ITO WARD 1(3) MEERUT (APPELLANT) (RESPONDENT) PAN NO. ABYPC3350N APPELLANT BY : SH. RA VINDER AGGARWAL, C.A. RESPONDENT BY : SH. YATENDR A SINGH, SR. DR DATE OF HEARING : 22.07.2015 DATE OF PRONOUNCEMENT :14 .08.2015 ORDER PER N.K. SAINI, A.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 31.03.2015 OF THE LD. CIT(A)-MEERUT. 2. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APP EAL RELATES TO THE SUSTENANCE OF ADDITION OF RS. 5,73,848/- MADE BY TH E AO U/S 68 OF THE IT ACT, 1961 (HEREINAFTER REFERRED TO AS THE AC T) BY HOLDING HOLDING THE AMOUNTS OF SHAGUNS / GIFTS RECEIVED BY THE ASSESSEE AT THE OCCASIONS OF HIS MARRIAGE AND ENGAGEMENT CEREMO NY, AS UNEXPLAINED. ITA NO.3231/DEL/2015 2 3. FACTS OF THE CASE IN BRIEF ARE THAT IN THE ASSESSEE FILED THE RETURN OF INCOME ON 07.07.2008 DECLARING AN INCOME OF RS. 2,61,530/- , LATER ON THE CASE WAS SELECTED FOR SCRUTINY AND THE AO NO TICED THAT THE ASSESSEE HAD INTRODUCED IN HIS CAPITAL ACCOUNT A SU M OF RS. 5,73,842/- AS GIFT AND SHAGUN RECEIVED. THE AO ASKED THE ASSES SEE TO FURNISH THE DETAILS AND JUSTIFICATION OF THE GIFT RECEIVED, HOW EVER, THE EXPLANATION FURNISHED BY THE ASSESSEE WAS NOT ACCEPTED BY THE A O AND THE ADDITION OF RS. 5,73,842/- WAS MADE. 4. BEING AGGRIEVED THE ASSESSEE CARRIED THE MAT TER TO THE LD. CIT(A) AND FURNISHED THE NEW EVIDENCES ALONG WITH REQUEST TO ACCEPT THE SAME UNDER RULE 46A OF THE IT RULES 1962, ON THE GR OUND THAT THOSE DOCUMENTS WERE REFUSED TO BE ADMITTED BY THE AO DUR ING THE ASSESSMENT PROCEEDING. THE LD. CIT(A) ASKED THE REM AND REPORT FROM THE AO WHO STRONGLY OBJECTED FOR ADMISSION OF THE A DDITIONAL EVIDENCES. THE LD. CIT(A) DID NOT ACCEPT THE REQUES T OF THE ASSESSEE AND DID NOT ADMIT THE ADDITIONAL EVIDENCES AND CAME TO THE CONCLUSION THAT THE AO HAD RIGHTLY MADE THE ADDITIO N. BEING AGGRIEVED THE ASSESSEE IS IN APPEAL. 5. THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS MADE BEFORE THE AUTHORITIES BELOW AND FURTHER SUBMI TTED THAT ASSESSEE IN SUPPORT OF HIS CLAIM COULD NOT PRODUCE THE EVIDE NCES DURING THE ITA NO.3231/DEL/2015 3 COURSE OF ASSESSMENT PROCEEDINGS, SINCE THOSE WERE NOT AVAILABLE AT THAT TIME, HOWEVER, THE ADDITIONAL EVIDENCES ALONG WITH AFFIDAVIT TO THE EFFECT THAT THE ASSESSEE HAD RECEIVED GIFT FROM HIS CLOSE RELATIONS WERE FURNISHED TO THE LD. CIT(A). THE ASSESSEE ALSO FURNISHED PHOTOGRAPH OF HIS ENGAGEMENT AND COPY OF MARRIAGE I NVITATION CARDS, BANK STATEMENT ETC IN THE FORM OF NEW EVIDENCES BE FORE THE LD. CIT(A). HOWEVER, THE LD. CIT(A) REFUSED TO ADMIT T HOSE EVIDENCES AND CONFIRMED THE ADDITION MADE BY THE AO. IN MY OP INION, WHEN THERE WAS A REASONABLE CAUSE FOR NOT PRODUCING THE EVIDENCES DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE LD. CIT(A ) OUGHT TO HAVE ADMITTED THOSE EVIDENCES AND CONSIDERED THE SAME WH ILE DECIDING THE APPEAL OF THE ASSESEE. 6. I THEREFORE DEEM IT APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER AND REMAND THE SAME BACK TO THE FILE OF THE AO WITH A DIRECTION TO CONSIDER THE ADDITIONAL EVIDENCES FURNISHED BY THE ASSESEE BEFORE THE LD. CIT(A) AND TO DECIDE THE ISSUE INACCORDANCE WIT H LAW AFTER PROVIDING DUE AND REASONABLE OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. 7. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ITA NO.3231/DEL/2015 4 (ORDER PRONOUNCED IN THE COURT ON 14 /08/2015). SD/- (N. K. SAINI) ACCOUNT ANT MEMBER DATED: 14 / 08/2015 *B.RUKHAIYAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 11.08.2015 ITA NO.3231/DEL/2015 5 2. DRAFT PLACED BEFORE AUTHOR 11.08.2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.