Smt. Sunita Maurya, Ghaziabad V. ITO, Ghaziabad

ITA 4604/DEL/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 74242 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Next Hearing Date: 24-02-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 18-10-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S N BHATIA
• Assessee Lawyers: AKHILESH KUMAR
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SHRI A. D. JAIN, JUDICIAL MEMBER ITA NO. 4604/DEL/2011 (ASSESSMENT YEAR: 2006 -07) SMT. SUNITA MAURYA, C/O AKHILESH KUMAR, ADVOCATE, CHAMBER NO. 206- 07, ANSAL SATYAM, RDC, RAJ NAGAR, GHAZIABAD VS INCOME TAX OFFICER, WARD-2(3), GHAZIABAD (APPELLANT) (RESPONDENT) PAN NO. AFBPM4370F ASSESSEE BY: SHRI AKHILESH KUMAR REVENUE BY: SHRI S. N. BHATIA DATE OF HEARING 24.2.2014 DATE OF PRONOUNCEMENT 26.2.2014 ORDER PER R. S. SYAL, AM: THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 29.7.2011 IN RELATION TO THE ASSESSMENT Y EAR 2006-07. 2. THIS APPEAL IS TIME BARRED BY ONE DAY. WE ARE SA TISFIED WITH THE REASONS STATED ON BEHALF OF THE ASSESSEE FOR DELAY IN PRESENTING THE APPEAL. SUCH DELAY IS CONDONED AND APPEAL IS TAKEN UP FOR DISPOSAL ON MERITS. ITA NO. 4604/DEL/2011 SUNITA MAURYA 2 3. FIRST GROUND OF THE APPEAL IS AGAINST THE CON FIRMATION OF ADDITION OF RS. 6,77,500/-, BEING THE AMOUNT OF GIFTS RECEIVED FROM CLOSE RELATIVES. THE FACTS APROPOS THIS GROUND ARE THAT THE ASSESSEE RECEIVED GIFTS FROM HIS FOUR RELATIVES THROUGH DEMAND DRAFT DETAILED AS UNDER: SL. NO. DATE AMOUNT (IN RS.) PEROSN/RELATION (S/SHRI) MODE 1. 18.5.2005 10,000/- SHIV BALABH MAURYA/BROTHER D.D 2. 10.8.2005 4,50,000/- BANWARI LAL MAURYA/BROTHER-IN-LAW D.D 3. 23.12.2005 20,000/- DHARM DEV MAURYA/BROTHER D.D 4. 4.2.2006 1,97,500/- MURARI LAL MAURYA/BROTHER-IN-LAW D.D TOTAL 6,77,500/- 4. ON BEING CALLED UPON TO EXPLAIN THE GENUINENESS OF THESE GIFTS, THE ASSESSEE PRODUCED SHRI MURARI LAL MAURYA AND SH RI BANWARI LAL MAURYA, HIS BROTHERS-IN-LAW BEFORE THE ASSESSING OF FICER FROM WHOM GIFTS TO THE TUNE OF RS. 1,97,500/- AND 4,50,000/- RESPECTIVELY WERE RECEIVED. THE ASSESSING OFFICER RECORDED THE STATEM ENT OF THESE TWO PERSONS, WHICH ADMITTED TO HAVE MADE GIFTS TO THE A SSESSEE FOR THE AMOUNTS SHOWN. IT WAS STATED BY THEM THAT THEY RECE IVED COMPENSATION FROM IRRIGATION DEPARTMENT, U. P., OUT OF WHICH TH E SAID GIFTS WERE MADE. SINCE, THE BANK STATEMENTS OF THE DONORS WERE NOT PRESENTED, THE A.O MADE ADDITION. AS REGARDS, THE REMAINING TWO GI FTS OF RS. 10,000/- AND 20,000/- RECEIVED FROM THE ASSESSEES REAL BROT HERS, THE ASSESSING ITA NO. 4604/DEL/2011 SUNITA MAURYA 3 OFFICER HELD THAT THERE WAS NO EVIDENCE AS TO THEIR GENUINENESS AND HENCE ADDITION WAS CALLED FOR. CONSEQUENTLY ADDITIO N TOTALING RS.6,77,500 WAS MADE BY THE AO. THE LD. CIT(A) UPHE LD THE ADDITION. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD, WE FIND FROM STATEMENTS MADE B Y SHRI MURARI LAL MAURYA AND SHRI RAMA NAND MAURYA, COPIES PLACED ON PAGES 10 & 23 OF THE PAPER BOOK, THAT THEY BOTH ADMITTED TO HAVE GIFTED THE AMOUNTS TO THE ASSESSEE. NOT ONLY THAT, THEY ALSO DISCLOSED THE SOURCE OF SUCH GIFTS, BEING RECEIPT OF COMPENSATION FROM IRRIGATI ON DEPARTMENT, U. P. SHRI MURARI LAL MAURYA STATED TO HAVE RECEIVED A SU M OF RS. 7.06 LACS FROM THE IRRIGATION DEPARTMENT AS COMPENSATION, OUT OF WHICH SUCH GIFT WAS MADE. THE EVIDENCE REGARDING RECEIPT OF SUCH CO MPENSATION TOTALING RS. 28.27 LACS BY FOUR PERSONS, INCLUDING SHRI MURARI LAL MAURYAS WHOSE SHARE COMES TO RS. 7.06 LACS, HAS BE EN PROVIDED IN THE PAPER BOOK. THEN THERE IS A COPY OF BANK ACCOUNT MA INTAINED BY SHRI MURARI LAL MAURYA WITH KASHI GRAMIN BANK, A COPY OF WHICH IS AVAILABLE ON PAGE 17 OF THE PAPER BOOK. IT CAN BE S EEN FROM SUCH A BANK STATEMENT THAT A SUM OF RS. 7.06 LACS HAS BEEN CRED ITED IN THE MONTH OF MAY AND THEREAFTER DRAFT HAS BEEN MADE FOR A SUM OF RS. 1,97,500/- IN JANUARY 2006. IT IS THIS AMOUNT OF RS. 1,97,500 WHI CH WAS GIFTED BY SHRI MURARI LAL MAURYA TO THE ASSESSEE. THESE FACTS MAKE IT ABANDONTLY CLEARLY THAT NOT ONLY THE IDENTITY BUT ALSO THE CAP ACITY OF THE DONOR AS WELL AS THE GENUINENESS OF THE TRANSACTION STAND PR OVED. SIMILAR IS THE POSITION ABOUT GIFT FROM SHRI BANWARI LAL MAURYA AM OUNTING TO RS. ITA NO. 4604/DEL/2011 SUNITA MAURYA 4 4,50,000/-. HE IS ONE OF THE FOUR RECIPIENTS OF THE ABOVE REFERRED COMPENSATION FROM IRRIGATION DEPARTMENT, U. P WITH EQUAL SHARE OF RS. 7.06 LACS. THE SAID AMOUNT WAS DEPOSITED IN HI S BANK ACCOUNT. A COPY OF SUCH BANK ACCOUNT IS AVAILABLE ON RECORD. O UT OF SUCH BANK ACCOUNT, SHRI BANWARI LAL MAURYA, GIFTED A SUM OF RS. 4,50,000/- TO THE ASSESSEE THROUGH DEMAND DRAFT. THESE FACTS AGAI N PROVE THAT THE GENUINENESS OF GIFT IS BEYOND ANY SHADOW OF DOUBT. AS REGARDS, THE REMAINING TWO SMALL GIFTS OF RS. 10,000/- AND 20,00 0/- RECEIVED BY THE ASSESSEE FROM HIS REAL BROTHERS, WE FEEL NO REASON TO DOUBT THE SAME IN VIEW OF THE SMALLNESS OF THE AMOUNT AND ALSO THE CO NFIRMATIONS HAVING BEEN FILED BY THEM TOGETHER WITH AMOUNT COMING TO T HE ASSESSEE THROUGH DEMAND DRAFTS. THE ADDITION OF RS. 6,77,500 /-, IS THEREFORE, ORDERED TO BE DELETED. 6. THE ONLY OTHER GROUND IS AGAINST ADDITION OF RS. 35,000/- WHICH WAS SHOWN AS GIFTS RECEIVED ON THE ASSESSEES 25 TH MARRIAGE ANNIVERSARY. NO EXPLANATION WAS OFFERED WHICH RESUL TED IN THE MAKING OF SAID ADDITION. THE LD. CIT(A) UPHELD THE ASSESSM ENT ORDER ON THIS ISSUE. NO SUBMISSION WAS ADVANCED BEFORE US IN SUP PORT OF THE GENUINENESS OF SUCH GIFTS. WE FIND FROM THE SUBMIS SIONS MADE BY THE ASSESSEE BEFORE THE AO VIDE LETTER DATED 6.11.2008 THAT THE ASSESSEE KEPT ON CHANGING THE STAND. WHEREAS INITIALLY THIS AMOUNT WAS DECLARED AS GIFT RECEIVED ON HER SILVER JUBILEE, IT WAS CLAI MED BEFORE THE AO VIDE THE ABOVE LETTER THAT IT WAS OUT OF THE MATURITY OF SOME KVPS. NO EVIDENCE WORTH THE NAME ABOUT THE DETAILS OF SUCH K VPS WAS FILED ITA NO. 4604/DEL/2011 SUNITA MAURYA 5 EITHER BEFORE THE AUTHORITIES BELOW OR US. AS SUCH, WE HOLD THAT THIS ADDITION WAS RIGHTLY MADE AND UPHELD. 7. IN THE RESULT, THE APPEAL IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/02/2014. SD/- SD/- (A. D. JAIN) (R. S. S YAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26/02/2014 *SUBODH* COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 24.02.2014 PS 2. DRAFT PLACED BEFORE AUTHOR 25.02.2014 PS 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. *