Smt. Shikha Gupta, Palwal V. ITO, Faridabad

ITA 5108/DEL/2013

• Counselvise Citation: 510820114 RSA 2013
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 14-10-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 04-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R R KUMAR
• Assessee Lawyers: SSH ASHWANI TANEJA; ROHAN KHARE S

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO . 5108/DEL /2013 ASSESSMENT YEAR: 2008 - 09 SMT. SHIKHA GUPTA VS. INCOME TAX OFFICER, D - 28, 262/1, WARD - 28, WARD II(3), FARIDABAD C/O - TAUJI PRINTER, G.T. ROAD, PALWAL (PAN: AMNPG7673A ) (APPELLANT) (RESPONDENT) APPELLANT BY : S/SH. ASHWANI TANEJA & SH. ROHAN KHARE, ADVOCATES RESPONDENT BY: SH. B.R.R. KUMAR , SR. DR ORDER PER SHRI I.C. SUDHIR, JM : 1. THE ASSESSEE HAS QUESTIONED FIRST APPELLATE ORDER ON SEVERAL GROUNDS INCLUDING GROUND NO. 6, ALLEGING THAT THE LEARNED CIT(A) HAS UPHELD THE ACTION OF THE ASSESSING OFFICER WITHOUT GIVING HIM ADEQUATE OPPORTUNITY OF HEARING AND BY RECORDING INCORRECT FACTS AND FINDINGS. 2. HEARD AND CONSIDERED THE ARGUMENTS ADVANCED BY THE PARTIES AND HAVE GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW, MATERIAL AVAILABLE ON RECORD AND THE DECISIONS RELIED UPON. 3. THE AS SESSING OFFICER HAD MADE THE ADDITION OF RS. 11,45,000/ - ON ACCOUNT OF SALARY AND COMMISSION AND RS. 2,39,386/ - ON ACCOUNT OF OTHER 2 ITA NO 5108/DEL /2013 ASSESSMENT YEAR: 2008 - 09 EXPENSES SINCE THE ASSESSEE COULD NOT AUTHENTICATE THE INCURRING OF THESE EXPENSES. THE ONLY EVIDENCE WAS BY WAY OF THE STAT EMENT OF SH. ADITYA SINGH, WHO WAS CLAIMED TO HAVE BEEN PAID RS. 5,00, 000/ - ON ACCOUNT OF COMMISSION BY THE ASSESSEE. HOWEVER, WHEN MR. ADITYA SINGH WAS SUMMONED AND STATEMENTS RECORDED ON OATH, HE DENIED HAVING RECEIVED ANY PAYMENT FROM THE ASSESSEE. 4. AS REGARDS THE OTHER PERS ON TO WHOM THE ASSESSEE C LAIMED TO HAVE PAID COMMISSION , NO CONFIRMATION WAS FILED. THE ASSESSING OFFICER, THUS, CAME TO THE CONCLUSION THAT THE EXPENSES CLAIMED WERE BOGUS. DURING THE COURSE OF THE APPELLATE PROCEEDINGS, THE ASSESSEE CAME UP WITH THE EXPLANATION THAT SHE IS A HOUSE WIFE AND DID NOT DO ANY INSURANCE BUSINESS DURING THE YEAR. IT WAS SUBMITTED THAT THE INSURANCE BUSINESS WAS DONE BY SH. ADITYA SINGH , WHO WAS SENIOR OFFICER OF THE RELIANCE LIFE INSURANCE AT THAT TIME. SIN CE SH. ADITYA SINGH DID NOT WISH TO TAKE THE INSURANCE COMMISSION IN HIS NAME, HE COERCED HIS BROTHER - IN - LAW, MR. PAWAN GUPTA TO TRANS ACT THE BUSINESS IN THE ASSESSEE S NAME PROMISING HIM BENEFITS IN THE FORM OF PROMOTION . THE LEARNED CIT (A) DID NOT AGREE WITH THIS EXPLANATION OF THE ASSESSEE REGARDING OTHER FACTS AS WELL THAT THERE WAS A WRITTEN AGREEMENT BETWEEN RELIANCE LIFE INSURANCE AND THE ASSESSEE, APPOINTING HER AS AN INSURANCE ADVISOR ETC. WE, HOWEVER, FIND THAT THE ASSESSEE WAS NOT AFFORDED OPPORT UNITY TO CROSS - EXAMINE SH. ADITYA SINGH 3 ITA NO 5108/DEL /2013 ASSESSMENT YEAR: 2008 - 09 WHOSE STATEMENTS HAVE BEEN USED ADVERSELY AGAINST THE ASSESSEE BY THE ASSESSING OFFICER. WE, THUS, IN THE INTEREST OF JUSTICE, SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER TO AFFORD THE ASSESSEE OPPORTUN ITY TO CROSS - EXAMINE SH. ADITYA SINGH AND MAKE THE ASSESSMENT AFRESH AFTER HEARING THE ASSESSEE. 5. SINCE WE HAVE SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER, THE ASSESSEE IS DIRECTED TO ADDRESS THE OTHER GRIEVANCES RAISED IN THE OTHER GROUNDS BEFORE THE ASSESSING OFFICER FOR FRESH CONSIDERATION. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 8 T H JANUARY, 2015. S D / - S D / - (B.C. MEENA) (I.C. SUDHIR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 T H JANUARY, 2015. RK/ - COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI