Shri Shambhu Lal Hiran, BANSWARA V. DCIT, UDAIPUR

ITA 489/JODH/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5246 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 29-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALKA RAJBONGSHI JAIN
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.489 & 490/JODH/2014 ASSESSMENT YEAR: 2005-06 & 2009-10 SHRI SAMBHU LAL HIRAN, PROP.DEHATIGHRIT BHANDAR, 30-32, NATHELAV COLONY, BANSWARA, RAJASTHAN, PAN :AAEPH8492B VS. THE DY. COMMISSIONER OF INCOME TAX, (CENTRAL-1), 16, MUMAL TOWER, UDAIPUR, RAJASTHAN APPELLANT RESPONDENT APPELLANT BY SHRI AMIT KOTHARI, A.R. RESPONDENT BY SMT. ALKA RAJBONGSHI JAIN, DR DATE OF HEARING: 08.03.2016 DATE OF PRONOUNCEMENT: 08.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THE APPEAL IN ITA NO.489/JODH/2014 IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED CIT (A), CENTRAL, JAIPUR P ASSED IN APPEAL NO. ITA 445/11-12 DATED 25-08-2014 FOR ASSESSMENT YEAR 2005 -06 AND THE APPEAL IN ITA NO.490/JODH/2014 IS FILED BY THE ASSESSEE AGAIN ST THE ORDER OF THE LEARNED CIT (A), CENTRAL, JAIPUR PASSED IN APPEAL N O.ITA 456/11-12 DATED 25-08-2014 FOR ASSESSMENT YEAR 2009-10. 2 ITA NO.489 & 490 /JODH/2014 2. SMT. ALKA RAJBONGSHI JAIN, LEARNED D.R. REPRESEN TED ON BEHALF OF THE REVENUE AND SHRI AMIT KOTHARI REPRESENTED ON BEHALF OF THE ASSESSEE. IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT IN BOTH THE APPEALS THE ONLY ISSUE IS AGAINST THE ACTION OF THE LEARNED CIT (A) IN CONFIRMING THE ADDITION OF RS.2,00,000/- FOR ASSESSMENT YEAR 2005 -06 AND RS.1,00,000/- FOR ASSESSMENT YEAR 2009-10 REPRESENTING THE MARRIAGE E XPENSES OF THE ASSESSEES DAUGHTER FOR ASSESSMENT YEAR 2005-06 AND ASSESSEES SON FOR ASSESSMENT YEAR 2009-10. IT WAS A SUBMISSION THAT T HE ASSESSEE AND THE FAMILY MEMBERS HAD DISCLOSED THE MARRIAGE EXPENDITU RE OF RS.3,83,500/- IN RESPECT OF DAUGHTERS MARRIAGE AND RS.8,00,000/- IN RESPECT OF SONS MARRIAGE TOTALING TO RS.11,83,500/-. IT WAS A SUBMI SSION THAT ON ERRONEOUS PRESUMPTION THE ASSESSING OFFICER HAD MADE THE ADDI TIONS AND THE LEARNED CIT (A) HAD CONFIRMED THE SAME. IT WAS A SUBMISSION THAT ON THE MARRIAGE OCCASION THE CHILDREN HAD RECEIVED CASH GIFTS WHICH WERE ALSO USED FOR MEETING THE EXPENSES IN RESPECT OF THE MARRIAGE. IT WAS A SUBMISSION THAT ADMITTEDLY IN THE COURSE OF SEARCH ON THE ASSESSEE NO FIXED DEPOSIT REPRESENTING CASH GIFTS RECEIVED BY THE CHILDREN HA VE BEEN FOUND. THIS ITSELF WAS SUPPORTING THE CLAIM OF THE ASSESSEE THAT THE C ASH GIFTS HAVE BEEN USED FOR MEETING VARIOUS EXPENSES. IT WAS A SUBMISSION T HAT THE ORDER OF THE LEARNED CIT (A) AND THE ASSESSING OFFICER IN RESPEC T OF THE SAID ADDITION MAY 3 ITA NO.489 & 490 /JODH/2014 BE REVERSED. IN REPLY, THE LEARNED D.R. VEHEMENTLY SUPPORTED THE ORDERS OF THE LEARNED CIT (A) AND THE ASSESSING OFFICER. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. ADMITT EDLY, DURING THE COURSE OF SEARCH THE DETAILS OF THE GIFTS RECEIVED BY THE CHILDREN AT THE TIME OF MARRIAGE HAVE BEEN FOUND. THESE FUNDS HAVE NOT BEEN FOUND TO HAVE BEEN USED FOR ANY PURPOSE NOR THERE WAS ANY CLAIM REGARD ING THE SAME. CONSEQUENTLY, THE CLAIM MADE BY THE ASSESSEE THAT C ASH GIFTS WERE USED FOR MEETING PART OF THE EXPENSES IN RESPECT OF THE MARR IAGE IS A PLAUSIBLE EXPLANATION AND NOTHING CONTRARY HAS BEEN FOUND. IT IS ALSO WELL KNOWN FACT THAT MANY OF THE EXPENSES IN RESPECT OF MARRIAGES A RE INCURRED AFTER THE MARRIAGE FUNCTION. IN THE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ADDITION MADE BY THE ASSESSING OFFICER AND CONFIRMED BY THE LEARNED CIT (A) IS UNSUSTAINABLE AND CONSEQUENTLY STANDS DELETED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE FOR B OTH THE ASSESSMENT YEAR STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 08 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - 4 ITA NO.489 & 490 /JODH/2014 COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 08.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 09.03L16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 09.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 09.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 09.03.16 SR.PS 6. DATE OF PRONOUNCEMENT NA SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER