Kanwal Jeet Singh, Faridabad V. ITO, Ward-1(4), Faridabad

ITA 5311/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5470 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 08-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: D C GARG
• Keywords: Gift; Opportunity of being heard
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER I.T.A. NO. 5311/DEL/2018 ASSESSMENT YEAR: 2010-11 KANWAL JEET SINGH, VS. ITO, WARD 1(4), C/O CA, D.C. GARG, FARIDABAD 205, SECTOR15-A, CGO COMPLEX, FARIDABAD NH-4, FARIDABAD HARYANA HARYANA (PAN: BOTPS4345Q) (ASSESSEE) (RESPONDENT) ASSESSEE BY : SH. D.C. GARG, CA REVENUE BY : SH. SL ANURAGI, SR. DR. ORDER THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 28.5.2018 PASSED BY THE LD. CIT(A), FARIDABAD RELAT ING TO ASSESSMENT YEAR 2010-11. 2. FACTS NARRATED BY THE REVENUE AUTHORITIES ARE NO T DISPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF BREVITY. 3. DURING THE HEARING, LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT THE ADDITION IN DISPUTE HAS BEEN MADE BY THE AO AND CONFIRMED BY THE LD. CIT(A) WAS ONLY ON ACCOUNT OF NON-PRODUCTIO N OF DONOR SMT. LOKESH KUMARI. HOWEVER, THE ASSESSEES COUNSEL HAS SUBMITTED ALL THE EVIDENCES WERE FILED BEFORE THE LOWER AUTHORITI ES I.E. RETURN OF INCOME AND COMPUTATION; COPY OF NOTICE U/S. 148 AND REASONS 2 RECORDED BY THE AO; COPIES OF LAND ACQUISITION DOCU MENTS; COPY OF BANK STATEMENT OF ASSESSEE; COPY OF PAN CARD, AADHA R CARD, GIFT DEED, DULY SWORN AFFIDAVIT AND BANK STATEMENT OF MR S. LOKESH KUMARI (DONOR) TO PROVE THE IDENTITY, CREDITWORTHINESS AN D GENUINENESS OF THE TRANSACTION, BUT THE SAME WAS NOT CONSIDERED PROPER LY. HENCE, HE REQUESTED TO DELETE THE ADDITION IN DISPUTE AND ALL OW THE APPEAL OF THE ASSESSEE. 4. LD. DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. 5. I HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORDS. DURING THE HEARING, THE BENCH ASKED THE ASSESSEES COUNSEL WHETHER THE ASSESSEE WILL PRODUCE THE DONOR BEFORE THE AO OR NO T? THE ASSESSEES COUNSEL AGREED TO PRODUCE THE DONOR MRS. LOKESH KUM ARI BEFORE THE AO FOR SUBSTANTIATING HIS CLAIM. LD. DR HAS NOT RAISED ANY SERIOUS OBJECTION TO THIS PROPOSITION. KEEPING IN VIEW OF T HE FACTS AND CIRCUMSTANCES OF THE CASE AND IN VIEW OF THE ACCEPT ANCE OF THE LD. COUNSEL FOR THE ASSESSEE TO PRODUCE THE DONOR SMT. LOKESH KUMARI BEFORE THE AO TO SUBSTANTIATE HIS CLAIM AND IN THE INTEREST OF JUSTICE, I SET ASIDE THE ISSUES IN DISPUTE TO THE FILE OF THE AO TO DECIDE THE SAME AFRESH, IN ACCORDANCE WITH LAW AND AFTER CONSIDERIN G ALL THE DOCUMENTARY EVIDENCES FILED BY THE ASSESSEE AND GIV E ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSE SSEE IS ALSO DIRECTED THROUGH HIS COUNSEL TO APPEAR BEFORE THE ASSESSING OFFICER ON 25.02.2019 AT 10.00 AM ALONGWITH THE DONOR, SMT. LOKESH KUMARI 3 TO SUBSTANTIATE HIS CASE AND FULLY COOPERATE WITH T HE AO IN THE PROCEEDINGS AND DID NOT TAKE ANY UNNECESSARY ADJOUR NMENT AND FILE ALL THE DOCUMENTARY EVIDENCES. THERE IS NO NEED TO ISSUE SEPARATE NOTICE FOR HEARING. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 05/02/2019. SD/- [H.S. SIDHU] JUDICIAL MEMBER DATE 05/02/2019 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES