Purshotam Dabas, New Delhi V. ITO, Ward- 21(2), New Delhi

ITA 4681/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2079 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SM C , NEW DELHI BEFORE S H. N. K. BILLAIYA , ACCOUNTANT MEMBER ITA NO. 4681 /DEL/201 7 ASSESSMENT YEAR: 20 11 - 12 SHRI PURSHOTAM DABAS H. NO.35, RANI KHERA VILLAGE, NEW DELHI PAN AIJPD8962B VS ITO, WARD 21(2) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH RI ANIL KUMAR, SR. DR DATE OF HEARING: 04/09/2018 DATE OF PRONOUNCEMENT: 05 /09/2018 ORDER PER N. K. BILLAIYA, AM: THIS APPEAL FILED BY THE A SSESSEE IS PREFERRED AGAINST THE ORDER OF THE CIT (A) - 14, NEW DELHI DATED 21.04.2017 PERTAINING A. Y. 20 11 - 12 . 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS. 40.50 LAKHS AS UNEXPLAINED BANK D EPOSITS. 2 3. NOBODY APPEARED ON BEHALF OF THE ASSESSEE. I HAVE HEARD THE LD. DR AT LENGTH. 4. FACTS EMANATING FROM THE ASSESSMENT ORDER SHOW THAT THE ASSESSEE HAS DEPOSITED A SUM OF RS. 40.50 LAKHS IN THE BANK ACCOUNT WITH SYNDICATE BANK, GHEVRA, DELHI. THE ASSESSEE WAS ASKED TO EXPLAIN THE SOURCE OF CASH DEPOSIT. ON RECEIVING NO PLAUSIBLE REPLY, THE ASSESSING OFFICER TREATED THE SAME AS UNEXPLAINED AND MADE THE ADDITION U/S 69A OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT ]. 5. THE ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT(A) AND FURNISHED ADDITIONAL EVIDENCES . THE LD. CIT(A) CALLED FOR A REMAND REPORT FROM THE ASSESSING OFFICER WHO CATEGORICALLY STATED THAT THE ADDITIONAL EVIDENCES SHOULD NOT BE ADMITTED BECAUSE THE ASSESSEE WAS GIVEN AMPLE OPPORTUNITIES TO EXPLAIN HIS CASE. THEREFORE, THE ASSESSEE DOES NOT SATISFY THE CONDITIONS LAID DOWN U/R 46A. 6. THE LD. CIT(A), ON THE BASIS OF REMAND REPORT, CONFIRMED THE ADDITION. 3 7. I HAVE GIVEN THOUGHTFUL CONSIDERATION TO THE ORDER OF THE AUTHORITIES BELOW. THERE IS NO DISPUTE THAT THE ASSESSEE DID NOT EXPLAIN THE SOURCE OF CASH DEPOSIT IN THE BANK ACCOUNT WITH SYNDICATE BANK. IT IS EQUALLY TRUE THAT THE ASSESSEE FURNISHED CERTAIN EVIDENCES DURING THE APPELLATE PROCEEDING S. THE LD. CIT(A) DID CALL FOR REMAND REPORT BUT THE ASSESSING OFFICER DI D NOT AGREE TO VERIFY THOSE DOCUMENTS AND STATED THAT THE ADDITIONAL EVIDENCES SHOULD NOT BE ADMITTED U/R 46A. IN MY CONSIDERED OPINION AND IN THE INTEREST OF JUSTICE AND FAIR PLAY, THE ISSUE NEEDS FRESH ADJUDICATION IN THE LIGHT OF ADDITIONAL EVIDENCES FILED BY THE ASSESSEE BEFORE THE LD. FIRST APPELLATE AUTHORITY. I , THEREFORE, REMIT THIS MATTER TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSEE IS DIRECTED TO FILE NECESSARY DOCUM ENTARY EVIDENCES TO EXPLAIN THE SOURCE OF CASH DEPOSIT. THE ASSESSING OFFICER IS DIRECTED TO EXAMINE THE SAME AND DECIDE THE ISSUE AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 8. IN THE RESULT, THE APPEAL FILED BY THE A SSESSEE IN ITA NO. 4681/DEL/2017 IS ALLOWED FOR STATISTICAL PURPOSES. ORDER P RONOUNCED IN THE OPEN COURT ON 05 SEPTEMBER, 2018. SD/ - (N. K. BILLAIYA) ACCOUNTANT MEMBER DATE: - SEPTEMBER, 2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT , NEW DELHI 5 DATE OF DICTATION DATE ON WHICH THE TYPED DR AFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 6