Sri Ramesh Chandra Rai, Sonebhadra V. ACIT, Mirzapur

ITA 46/ALLD/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1334 (ITAT-ALLAHABAD)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 09-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K
• Assessee Lawyers: O P SHUKLA
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD (SMC) BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO. 46 /ALLD/201 5 ASSESSMENT YEAR: 200 5 - 06 SRI , RAMESH CHAND RAI VS. ACIT , KAJARHAT , DALA BAZAR RANGE - III, MIRZAPUR . SONEBHADRA - 231207 PAN: A HBPR0801J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI O.P. SHUKLA, AR REVENUE BY : SHRI A.K. PANDEY, SR.DR. DATE OF HEARING: 16 . 1 2 .2015 ORDER PRONOUNCED ON: 29 /1 2 /2015 ORDER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A), DATED 15.10.2014. 2. THE ONLY ISSUE INVOLVE IN THIS APPEAL RELATE TO THE SUSTENANCE OF ADDITION OF RS.4 LAC IN RESPECT OF GIFT RECEIVED BY THE ASSESSEE FROM HIS MOTHER. 3. THE FACT RELATING TO THIS ISSUE ARE THAT THE AO NOTED THAT THE ASSESSEE HAS DEPOSITED RS.14,88,000/ - IN HIS SAVING BANK ACCOUNT WITH UNION BANK OF INDIA, DALA, SONEBHADRA AND RS.1 LAC ON 17.04.2004, RS.1 LAC ON 7.05.2004 AND RS.2 LAC ON 3.06.2004 WHEN HE WAS ASKED FOR. THE ASS ESSEE EXPLAINED , THAT HE HAS RECEIVED THE GIFT FROM HIS MOTHER SMT. KAMLA DEVI WHICH WERE HA VING 7.750 HECTARE OF THE LAND . THE ASSESSEE ALSO PRODUCED THE DOCUMENTS AND THE ITA NO.46/ALLD/2015 2 EVIDENCES ABOUT THE LAND AS WELL AS KISHAN BAHI BUT THE AO DID NOT ACCEPT THE SAME AND MADE THE ADDITION U/S 69. WHEN THE MATTER WENT BEFORE THE LD. CIT(A), THE LD. CIT(A) CONFIRMED THE ORDER OF THE AO. 4. I HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME ALONGWITH THE ORDER OF THE TAX AUTHORITIES BELOW. I NOTED IN THIS CASE THAT THE ASSESSEE HAS RECEIVED THE GIFT FROM HIS MOTHER. IN THIS REGARD, HE HAS SUBMITTED THE EVIDENCE IN RESPECT OF THE LAND OF HIS MOTHER MEASURING 7.750 HECTARE. HE HAS ALSO SUBMITTED KISHAN BAHI, KHASRA KHATAUNI AND ALSO SUBMITTED CERTIFICATE FRO M HIS MOTHER IN RESPECT OF THE OWNERSHIP OF THE LAND AND THE CROP WHICH WERE GROWN. THE ASSESSEE ALSO SUBMITTED THAT THE AGRICULTURAL PRODUCT WAS SOLD THROUGH VINDYAWASINI GRAMYA VIKAS SAMITI, VILLAGE SUBHAWASN, BLOCK CHATRA, DISTT. SONEBHADRA ON DIFFERENT DATES , T HE NECESSARY EVIDENCE S WERE FILED BEFORE AUTHORITIES BELOW. HE WAS ALSO FILED PATWARI CERTIFICATE IN THE PAPER BOOK , ALL THESE PAPERS PROVED THAT THE MOTHER OF THE ASSESSEE HAS AGRICULTURAL INCOME AND SHE ALSO OWNING THE LAND MORE THAN 100 BIGHA. THE ASSESSEE HAS TO PROVE THE IDENTITY AND CREDITWORTHINESS AS WELL AS THE GENUINENESS OF THE TRANSACTION IN THIS REGARD. 5. IN OUR OPINION, THE ASSESSEE HAS DULY PROVED THE IDENTITY, THE SOURCE FROM WHERE THE GIFT WAS RECEIVED BY THE ASSESSEE AS WELL AS ITA NO.46/ALLD/2015 3 THE GENUINENESS OF THE TRANSACTION. THUS ALL THE 3 INGREDIENTS WHICH ARE REQUIRED TO BE DISCHARGED BY THE ASSESSEE WERE DULY DISCHARGED. THE ONUS ARE LIES ON THE ASSESSEE WAS DULY DISCHARGED . 6. I NOTED FOR NOT BROUGHT OUT ANY EVIDENCE TO THE CONTRARY. UNDER THESE FACTS AND CIRCUMSTANCES OF THE CASE I SET ASIDE THE ORDER OF THE LD. CIT(A) AND DELETE THE ADDITION . 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 / 1 2 /2015. SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER DATED: 29 / 1 2 /2015 A.K.V. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR