Shri Ramji Lal Bagri, SURATGARH V. ITO, SURATGARH

ITA 328/JODH/1988

• Counselvise Citation: 32823314 RSA 1988
• Duration Of Justice: 27 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 31-08-2015
• Assessment Year: 1983-1984
• Appeal Filed On: 01-04-1988
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S L MAURYA
• Assessee Lawyers: N R MERTIA

Judgement Text

1 ITA-328/JODH/1988 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI G.C. GUPTA, HONBLE VICE PRESIDENT AND SHRI R.C. SHARMA, HONBLE ACCOUNTANT MEMBER ITA NO.328/JODH/1988 ASSESSMENT YEAR : 1983-84 SHRI RAMJI LAL BAGRI, VS. INCOME TAX OFFICER, PROP. SURATGARH CONSTRUCTION CO., A-WARD, SURATGARH. HANUMANGARH. (APPELLANT) (RESPONDENT ) APPELLANT BY : SHRI N.R. MERTIA, CA. RESPONDENT BY : SHRI S.L. MAURYA, D.R. DATE OF HEARING : 31.08.2015 DATE OF PRONOUNCEMENT : 04.09.2015 ORDER PER G.C. GUPTA, VICE PRESIDENT : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 1983-84 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), JODHPUR DATED 3 RD MARCH, 1988. 2. THE ONLY ISSUE ARISING OUT OF THE GROUNDS OF APP EAL IS RELATING TO THE TAXABILITY OF THE PRIZE MONEY FROM WINNING OF THE LOTTERY TICKET BEAR ING NO.BA 610233, WHETHER IN THE HANDS OF THE ASSESSEE OR 50% IN THE HANDS OF THE ASSESSEE AND THE OTHER 50% IN THE HANDS OF SHRI PEERDAN, HIS BROTHER, AS THE WINNING TICKET WHICH F ETCHED THE PRIZE WAS IN THE JOINT NAME OF THE ASSESSEE AND HIS BROTHER SHRI PEERDAN. 3. LEARNED COUNSEL FOR THE ASSESSEE REFERRED TO PAG E 10 AND 11 OF THE PAPER BOOK WHEREIN THE PHOTOCOPY OF THE LOTTERY TICKET AND ITS BACK HA S BEEN FILED WHICH SHOWS THAT IT IS IN THE NAMES OF THE ASSESSEE AS WELL AS HIS BROTHER SHRI P EERDAN. THE ASSESSEE HAS ALSO FILED THE CERTIFICATE OF STATE BANK OF BIKANER AND JAIPUR DAT ED 18.02.1985 CERTIFYING THAT THE PRIZE MONEY OF RS.6.19 LAKHS WAS PAID BY DIRECTORATE GENE RAL, BORDER SECURITY FORCE, DELHI VIDE 2 ITA-328/JODH/1988 CHEQUE DATED 01.06.1983 IN THE NAME OF SHRI RAMJI L AL (ASSESSEE) AND SHRI PEERDAN (BROTHER OF THE ASSESSEE) AGAINST WINNING OF THE LOTTERY TIC KET BA NO.610233 WHICH WAS DEPOSITED BY THE ASSESSEE AND HIS BROTHER WITH THE BANK FOR SAFE DEPOSIT ON 01.04.1983. 4. LEARNED DR HAS RELIED ON THE ORDER OF THE ASSESS ING OFFICER AND THE LEARNED CIT(A). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E PERUSED THE ORDER OF THE ASSESSING OFFICER AND THE LEARNED CIT(A) AND HAVE A LSO PERUSED THE COPIES OF DIFFERENT DOCUMENTS FILED IN THE COMPILATION FILED BEFORE THE TRIBUNAL. WE FIND THAT THE PRIZE WINNING LOTTERY TICKET NO.BA 610233 WAS PURCHASED IN THE JO INT NAMES OF THE ASSESSEE SHRI RAMJI LAL AND HIS BROTHER SHRI PEERDAN. THE ASSESSEE HAS FIL ED THE PHOTOSTAT COPY OF THE LOTTERY TICKET ALONG WITH THE BACK PORTION THEREOF IN THE COMPILAT ION FILED BEFORE THE TRIBUNAL. THE STATE BANK OF BIKANER AND JAIPUR, VIDE ITS CERTIFICATE DA TED 18.02.1985, HAS CERTIFIED THAT THE TICKET WAS DEPOSITED FOR SAFE CUSTODY BY THE ASSESSEE AND HIS BROTHER ON 01.04.1983 AND THE AMOUNT OF RS.6.19 LAKHS WAS COLLECTED WHICH WAS PAID BY DI RECTORATE GENERAL, BORDER SECURITY FORCE, DELHI VIDE CHEQUE DATED 01.06.1983 IN THE NA ME OF THE ASSESSEE AND HIS BROTHER SHRI PEERDAN. THE ASSESSEE HAS FILED PHOTOCOPIES OF VAR IOUS OTHER DOCUMENTS IN SUPPORT OF ITS PLEA THAT THE LOTTERY TICKET WAS PURCHASED BY THE ASSESS EE AND HIS BROTHER AND, THEREFORE, THE ASSESSEE WAS LIABLE TO PAY TAX ONLY ON ONE HALF SHA RE OF THE PRIZE MONEY. WE FIND THAT THERE IS NO BASIS FOR THE OBSERVATION OF THE LEARNED CIT( A) TO SAY THAT SHRI PEERDAN DID NOT GET 50% SHARE AS CLAIMED AND WAS BROUGHT INTO PICTURE WITH AN INTENTION TO REDUCE THE INCIDENCE OF TAX. WE FIND THAT THE ASSESSING OFFICER HAS DECIDE D THE ISSUE AGAINST THE ASSESSEE AND HAS ASSESSED THE ENTIRE PRIZE AMOUNT OF THE LOTTERY TIC KET IN THE HANDS OF THE ASSESSEE ALONE BY OBSERVING THAT THE ASSESSEE AND HIS BROTHER SHRI PE ERDAN HAD BEEN LIVING SEPARATELY FOR A LONG TIME AND WERE DOING RADIO REPAIRING JOB SEPARATELY IN TWO SEPARATE SHOPS AND THAT THE WHOLE OF THE PRIZE MONEY OF RS.6.19 LAKHS WAS DEPOSITED I N THE ASSESSEES SAVINGS BANK ACCOUNT MAINTAINED WITH STATE BANK OF BIKANER AND JAIPUR, S URATGARH. HE FOUND THAT THE ASSESSEES CONDUCT WAS COMPLETELY AGAINST THE NORMAL HUMAN BEH AVIOUR AND DECIDED THE ISSUE AGAINST THE ASSESSEE. WE FIND THAT THE ASSESSEE WAS HAVING THE SAVINGS BANK ACCOUNT WITH STATE BANK OF BIKANER AND JAIPUR AND, THEREFORE, THE PRIZE AMO UNT OF THE LOTTERY TICKET WAS CREDITED BY THE BANK IN THE ACCOUNT OF THE ASSESSEE. HOWEVER, THE STATE BANK OF BIKANER AND JAIPUR HAS CERTIFIED THAT THE AMOUNT OF RS.6.19 LAKHS WAS COLL ECTED ON WINNING FROM LOTTERY WHICH WAS 3 ITA-328/JODH/1988 PAID BY THE DIRECTORATE GENERAL, BORDER SECURITY FO RCE, DELHI AND THE CHEQUE ITSELF DATED 01.06.1983 WAS IN THE NAME OF THE ASSESSEE SHRI RAM JI LAL AND HIS BROTHER SHRI PEERDAN AND THAT THE LOTTERY TICKET WAS DEPOSITED BY THE TWO BR OTHERS WITH THE BANK FOR SAFE DEPOSIT ON 01.04.1983. THESE FACTS COULD NOT BE CONTROVERTED ON BEHALF OF THE REVENUE. IN THE FACTS OF THE CASE AND PARTICULARLY KEEPING IN VIEW THAT THE WINNING LOTTERY TICKET ITSELF WAS IN THE JOINT NAME OF THE ASSESSEE AND HIS BROTHER SHRI PEERDAN A ND WAS SUBMITTED BY THEM TO THE STATE BANK OF BIKANER AND JAIPUR JOINTLY AND THE PRIZE AM OUNT ON WINNING OF LOTTERY WAS ALSO PAID BY CHEQUE BY DIRECTORATE GENERAL, BORDER SECURITY F ORCE, DELHI DATED 01.06.1983 IN THE NAME OF THE ASSESSEE AND HIS BROTHER, WE ARE OF THE VIEW THAT THE ENTIRE AMOUNT RECEIVED BY THE ASSESSEE AND HIS BROTHER ON WINNING OF LOTTERY TICKET COULD NOT BE ASSESSED IN THE HANDS OF THE ASSESSEE ALONE AND, ACCORDINGLY, WE DIRECT THAT ONLY 50% OF THE AMOUNT RECEIVED ON WINNING FROM LOTTERY TICKET SHOULD BE ASSESSED IN T HE HANDS OF THE ASSESSEE AND THE ASSESSING OFFICER IS DIRECTED ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 04.09.2015. SD/- SD/- (R.C. SHARMA) (G.C. GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT VK. COPY OF THE ORDER FORWARDED TO : 1. APPELLANT : SHRI RAMJI LAL BAGRI, PROP. SURATG ARH CONSTRUCTION CO., SURATGARH. 2. RESPONDENT : INCOME TAX OFFICER, A-WARD, HANUMAN GARH. 3. ITAT 4. ITAT(A) 5. D.R., ITAT. ASSISTANT REGISTRAR