Mahendra Singh Kushwaha, Gwalior V. ITO, Gwalior

ITA 60/AGR/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6904 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-05-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 12-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Gift
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.60/AGR/2010 ASST. YEAR: 2001-02 SHRI MAHENDRA SINGH KUSHWAHA, VS. THE INCOME-TA X OFFICER, S/O. SHRI BRAHMA SINGH KUSHWAHA, RANGE 3(1), GW ALIOR. LAXMANPURA, TANSENA ROAD, GWALIOR. (PAN: AHHPK 9848 C). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : NONE (APPLICATION REJECTED) ORDER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 22.12.2009. 2. THE ONLY ISSUE INVOLVED IN THIS APPEAL RELATES T O THE ADDITION OF RS.25,000/- RECEIVED BY THE ASSESSEE FROM HIS MOTHER. 3. THE FACTS RELATING TO THIS ADDITION ARE THAT THE ASSESSEE HAS RECEIVED GIFT OF RS.25,000/- THROUGH CHEQUE FROM HIS MOTHER SMT. VIDYA DEVI KUSH WAH OWNING 17 BHIGAS OF LAND AT GRAM BARAUA, PICHHORE, DISTRICT GWALIOR HAVING ANNUAL IN COME OF RS.50,000/- APPROXIMATELY. THE ASSESSEE HAS SUBMITTED AFFIDAVIT FROM THE DONOR AND TITLE DEED OF THE LAND OWNED BY HER. THE A.O. ASKED THE ASSESSEE TO PRODUCE HIS MOTHER. THE ASSESSEE EXPRESSED HIS INABILITY TO PRODUCE HIS MOTHER AS SHE WAS VERY OLD. THEREFORE, THE A.O . ON SUBMISSION OF LETTER DATED 07.11.2005 ADDED THE SUM OF RS.25,000/- UNDER SECTION 68 OF TH E INCOME TAX ACT, 1961. THE ASSESSEE WENT 2 IN APPEAL BEFORE THE CIT(A). THE CIT(A) CONFIRMED THE ORDER OF THE A.O. HOLDING THAT THE ASSESSEE HAS NOT PROVED THE IDENTITY OR GENUINENESS OF THE TRANSACTION EVEN THOUGH HE WAS SATISFIED WITH THE CREDITWORTHINESS OF THE DONOR. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE AS WELL AS ON BEHALF OF THE REVENUE. I, THEREFORE, DECIDED TO DISPOSE OF THIS APPEAL AFTER GOING THROUGH THE RECORDS ON MERITS. 5. I HAVE CAREFULLY CONSIDERED THE FACTS AS WELL AS THE MATTER ON RECORD BEFORE THE AUTHORITIES BELOW. I NOTED THAT THE CIT(A) HAS CONFIRMED THE A DDITION UNDER SECTION 68 MERELY ON THE BASIS THAT THE ASSESSEE COULD NOT PROVE THE IDENTITY OF T HE DONOR AS WELL AS GENUINENESS OF THE TRANSACTION. I MAY POINT OUT THAT THE DONOR IN THI S CASE IS THE MOTHER OF THE ASSESSEE. THE ASSESSEE CANNOT BE BORNE WITHOUT THE MOTHER. THERE FORE, IN MY OPINION, IDENTITY OF THE MOTHER CANNOT BE REGARDED TO BE UNPROVED. THE ASSESSEE HA S SHOWN THE SAID GIFT OF RS.25,000/- AS GIFT RECEIVED FROM SMT. VIDYA DEVI KUSHWAH. THE ASSESSE E HAS SUBMITTED THE AFFIDAVIT OF HIS MOTHER DATED 21.02.2005 WHICH IS APPARENT FROM PAGE NO.2 O F THE ASSESSMENT ORDER. THE ASSESSEE HAS ALSO FILED THE DOCUMENT OF TITLE DEED FOR THE LAND. MERELY THAT THE ASSESSEE COULD NOT PRODUCE HIS MOTHER BEING OLD, IN MY OPINION, IT CANNOT BE SAID THAT IDENTITY OF THE DONOR AS WELL AS GENUINENESS OF THE TRANSACTION IS NOT PROVED. I, A CCORDINGLY, DELETE THE ADDITION OF RS.25,000/-. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED . (ORDER PRONOUNCED IN THE OPEN COURT ON 04.05.2010) . SD/- (P.K. BANSAL) ACCOUNTANT MEMBER PLACE: AGRA DATE: 4 TH MAY, 2010. PBN/* 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY