DCIT, UDAIPUR V. Smt. Pushpa Dembla, UDAIPUR

ITA 50/JODH/2014

• Counselvise Citation: 5023314 RSA 2014
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-05-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 20-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR DEEPAK SEHGALCIT
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL: JODHPUR BENCH : JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER. ITA NOS. 49 & 50/JODH/2014 (A.Y. 2005-06 & 2008-09) DCIT, VS. SMT. PUSHPA DEMBLA CENTRAL CIRCLE-2, L/H SHRI SRICHAND DEMBLA UDAIPUR. 21-22, NEW MADHAV NAGAR SHOBHAGHPURA, UDAIPUR. PAN NO. ABSPD2308 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. AMIT KOTHARI. DEPARTMENT BY : DR. DEEPAK SEHGAL-CIT- DR. DATE OF HEARING : 06/05/2014. DATE OF PRONOUNCEMENT : 21/05/2014. O R D E R PER HARI OM MARATHA, J.M. : THESE ARE TWO APPEALS BY THE REVENUE, FOR A.YS. 20 05-06 AND 2008-09 IN WHICH ALMOST IDENTICAL ISSUES ARE INVOLV ED. THEREFORE, FOR THE SAKE OF CONVENIENCE AND BREVITY, WE ARE PROCEED ING TO DECIDE THEM BY A COMMON ORDER. 2 ITA NO. 49/JODH/2014 2. THE FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS A PPEAL BY THE REVENUE: A. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, THE ID. CIT(A), UDAIPUR HAS ERRED IN DELETING THE ADD ITION OF RS. 5,00,000/- ON ACCOUNT OF GIFTS DESPITE THE ASS ESSEE BEING FAILED TO PROVE GENUINENESS AND CREDITWORT HINESS OF THE DONOR AS CLEAR FROM PARA 10 OF THE ASSESSMEN T ORDER. B. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, THE ID. CIT(A), UDAIPUR HAS ERRED IN DELETING THE ADDIT ION OF RS. 5,55,791/- ON ACCOUNT OF UNDISCLOSED INVESTMENT IN CONSTRUCTION OF HOUSE IGNORING THE FACT THAT THE A SSESSEE HAD HERSELF SURRENDERED RS. 27,27,618 DURING SE ARCH STATEMENT RECORDED ON 27.9.2007 ON ACCOUNT O F UNDISCLOSED INVESTMENT IN CONSTRUCTION OF HOUSE AS PROVED BY PARA 11 OF THE ASSESSMENT ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAR EFULLY PERUSED THE ENTIRE MATERIAL ON RECORD. IT WAS STATED AT TH E VERY OUTSET OF THE OPENING OF THE HEARING THAT BOTH THE GROUNDS TAKEN IN THIS APPEAL BY THE REVENUE STAND COVERED IN FAVOUR OF THE ASSESSEE BY THE ORDER OF THE TRIBUNAL RENDERED IN THE CASE OF M/S NARENDRA ROADL INES IN ITA NO. 318 3 TO 323/JODH/2011 AND OTHERS VIDE ORDER DATED 16.01. 2013 AND ALSO THE ORDER IN THE CASE OF VISHAL DEMBLA & OTHERS DATED 2 2.7.2013. THIS FACT HAS NOT BEEN CONTROVERTED BY THE LD. CIT-LD DR. WE HAVE GONE THROUGH THE TRIBUNAL ORDER IN QUESTION, A COPY OF W HICH WAS PLACED FOR OUR PERUSAL. AFTER GOING THROUGH THE REFERRED DECIS ION, WE ARE OF THE CONSIDERED VIEW THAT THE ISSUES UNDER REFERENCE STA ND FULLY COVERED BY THE ABOVE DECISION OF THE TRIBUNAL. THEREFORE, BY R ESPECTFULLY FOLLOWING THE ABOVE TRIBUNAL ORDER WE HAVE TO DECID E THESE GROUNDS OF APPEAL AGAINST THE REVENUE. ACCORDINGLY, WE DISMISS THE APPEAL OF THE REVENUE. ITA NO. 50/JODH/2014 4. THE FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS A PPEAL BY THE REVENUE: A. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, THE ID. CIT(A), UDAIPUR HAS ERRED IN DELETING THE ADD ITION OF RS. 10,00,000/- ON ACCOUNT OF UNDISCLOSED ADVANCE G IVEN FOR PURCHASE OF AGRICULTURAL LAND AND SURRENDERED B Y THE ASSESSEES HUSBAND DURING SEARCH AND POST SEARCH STATEMENTS. 4 B. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, THE ID. CIT(A), UDAIPUR HAS ERRED IN DELETING THE ADDIT ION OF RS. 12,10,983/- ON ACCOUNT OF UNDISCLOSED INVESTMENT IN CONSTRUCTION OF HOUSE IGNORING THE FACT THAT THE A SSESSEE HAD HERSELF SURRENDERED RS. 27,27,618/- DURING SEARCH STATEMENT RECORDED ON 27.9.2007 ON ACCOUNT O F UNDISCLOSED INVESTMENT IN CONSTRUCTION OF HOUSE AS PROVED BY PARA 6 OF THE ASSESSMENT ORDER. THE FACTS AND CIRCUMSTANCES, AND SUBMISSIONS OF THI S CASE ARE MUTATIS MUTANDIS IDENTICAL TO THE A.Y. 2005-06 DISC USSED ABOVE, EXCEPT FOR THE AMOUNTS IN QUESTION. THEREFO RE, BY FOLLOWING THE ABOVE I.T.A.T. ORDER [SUPRA] WE HOLD THAT THE GROUNDS RAISED BY THE REVENUE STAND FULLY COVERED I N THE FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE. AC CORDINGLY, BY RESPECTFULLY FOLLOWING THE A.T. ORDERS [SUPRA] W E CANNOT ALLOW THE GROUNDS OF APPEAL OF THE REVENUE AND DISM ISS THE SAME. 5 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE S TAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MAY, 2014. SD/- SD/- [N.K. SAINI] [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH MAY, 2014. VL/ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT BY ORDER 3. THE CIT 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR