Sh BUDHI RAM SHARMA, Mathura V. ITO 1(3)1, Mathura

ITA 400/AGR/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1951 (ITAT-AGRA)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 21-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA
• Assessee Lawyers: M M AGARWAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC AGRA BEFORE SH RI J.S. REDDY , ACCOUNTANT MEMBER ITA NO. 400 / AG RA /201 5 ASSESSMENT YEAR : 20 09 - 10 BUDHI RAM SHARMA, VS. INCOME TAX OFFICER 1(3) - 1, VILLAGE UJHANI, MATHURA. SHERGARH CHATTA 281 40 3 KOSI KALAN, MATHURA (PAN: BVNPS 2726 Q ) . (APPELLANT) (RESPONDENT) A PPELLANT BY : S HRI M.M. AGARWAL , C.A. RE SPONDENT BY : S MT. BELU SINHA, SR. D.R. DATE OF HEARING : 0 5 .07. 201 6 DATE OF PRONOUNCEMENT : 08 . 07. 201 6 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A) - 1 , AGRA DATED 3 1 .0 3 . 201 5 FOR THE A SSESSMENT YEAR 20 09 - 10. 2. THE SOLE ISSUE THAT IS IN DISPUTE IN THIS APPEAL IS WHETHER THE DEPOSITS IN THE BANK ACCOUNT WITH S H REY AS GRAMIN BANK SAVINGS BANK ACCOUNT NO.593 PERTAINS TO THE ASSESSEE. THE ASSESSEE CLAIMS THAT THIS BANK ACCOUNT IS A JOINT BANK ACCOUNT ALON G WITH SHRI MANOJ KUMAR THAT THE SAID DEPOSITS BELONG TO SHRI MANOJ KUMAR AND THESE WERE ACCOUNTED FOR BY HIM AND D ECLARED IN THE INCOME T A X RETURN FILED BY SHRI MANOJ KUMAR. THE ASSESSEE HAS PRODUCED COPY OF THE BANK STATEMENT TO PROVE THAT THIS IS A ITA NO. 400 /AGRA/201 5 A.Y. 20 09 - 10 2 JOINT ACCOUNT. HE FURTHER SUBMITS THAT THE ASSESSING OFFICER FAILED TO FURNISH TO THE ASSESSEE INFORMATION COLLECTED BY HIM FROM M/S JANARDAN ENTERPRISES, FROM WHOM THESE DEPOSITS WERE RECEIVED BY WAY OF CROSSED CHEQUES AND HAD MADE THESE ADDITIONS IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. WE FIND FORCE IN THE SE SUBMISSIONS. THE REVENUE NEITHER BEFORE THE LD . CIT( A) N OR BEFORE US , PRODUCED THE ALLEGED STATEMENTS RECORDE D FROM THE PERSON - IN - CHARGE OF JANARDHAN ENTERPRISE S NOR HAS IT PRODUCED THE ACCOUNT COPY ALLEGEDLY TAKEN BY THEM FROM M/S JANARDHAN ENTERPRISES. UNDER THESE CIRCUMSTANCES, WE ALLOW THE APPEAL OF THE ASSESSEE BY DELETING THE ADDITION ON THE GROUND THAT THE SAME IS MADE WITHOUT ANY BASIS. 3 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JULY, 2016. SD/ - (J.S. REDDY) ACCOUNTANT MEMBER DATE: 8 TH JU LY , 201 6 PBN/* COPY OF THE ORDER FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TA X APPELLATE TRIBUNAL, AGRA BENCH, AGRA