Smt. Jasbir Kaur Bhalla, Gurgaon V. ITO, Gurgaon

ITA 616/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2796 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 03-02-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAMAN KANT GARG
• Assessee Lawyers: T R TALWAR
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.616/DEL/2014 ASSESSMENT YEAR : 2009-10 JASBIR KAUR BHALLA 7214, DLF CITY, PHASE-4, GURGAON PAN : AAIPB6734A VS. ITO, WARD 1(1), GURGAON APPELLANT BY T.R.TALWAR ADV. RESPONDENT BY SHRI RAMAN KANT GARG, SR. DR DATE OF HEARING : 07.01.2016 DATE OF PRONOUNCEMENT : 07.01.2016 ORDER PER BEENA A. PILLAI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A) 24 ON 28.11.2013 IN RELATION T O THE ASSESSMENT YEARS 2009-10. 2. THE ISSUE RAISED IN THIS APPEAL IS AGAINST THE A DDITION OF RS.,54,42,000/- ON ACCOUNT OF UNEXPLAINED CASH CRED ITS BY THE ASSESSEE WHICH REMAIN UNSUBSTANTIATED BY THE ASSESS EE. ITA NO.5969/DEL/2012 2 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT A SSESSEE HAD FILED ITS RETURN OF INCOME ON 31.07.2009, DECLARING AN IN COME OF RS. 2,15,700/-, FOR THE YEAR UNDER CONSIDERATION. THE C ASE WAS SELECTED FOR SCRUTINY AND NOTICES WERE ISSUED TO THE ASSESSE E. HOWEVER THE ASSESEE APPEARED ONLY ONCE AND THEREAFTER DID NOT A PPEAR BEFORE THE LD.AO AND SO THE ASSESSMENT ORDER WAS PASSED BY MAK ING AN ADDITION OF RS. 54,42,000/- 3.2. AGGRIEVED BY THE ORDER OF THE LD.AO THE ASSESS EE PREFERRED AN APPEAL BEFORE THE LD,CIT(A). THE ASSESSEE FILED CER TAIN DOCUMENTS IN RESPECT OF THE CASH DEPOSITS. THE SAME WAS REMANDED TO THE LD.AO. IN UPHOLDING THE ADDITION, THE LD. CIT(A) REFUSED T O ADMIT/ENTERTAIN ADDITIONAL EVIDENCE FILED BY THE ASSESSEE UNDER RUL E 46A IN SUPPORT OF HIS CONTENTION. ON THE BASIS OF THE REMAND REPO RT THE LD CIT(A) CONFIRMED ADDITION OF RS. 54,42,000/-. 4. AGGRIEVED AGAINST THE SUSTENANCE OF ADDITION TO THE ABOVE EXTENT, THE ASSESSEE IS IN APPEAL BEFORE US. 4.1. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE ASSESS EE ADMITTEDLY MADE CASH DEPOSITS IN THE BANK ACCOUNT OF THE ASSES SEE. WHEN THE ITA NO.5969/DEL/2012 3 ASSESSEE TRIED TO FURNISH ADDITIONAL EVIDENCE BEFOR E THE LD. CIT(A), HE REFUSED TO ADMIT SUCH ADDITIONAL EVIDENCE ON THE GROUND THAT THE AO GAVE ENOUGH OPPORTUNITIES TO THE ASSESSEE. 4.2. CONSIDERING THE TOTALITY OF THE FACTS AND CIRC UMSTANCES IN THE INSTANT CASE AND WITHOUT COMMENTING UPON THE MERITS OF THE ADDITIONAL EVIDENCE, WE ARE OF THE CONSIDERED OPINI ON THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED OR DER IS SET ASIDE PRO TANTO AND THE MATTER IS RESTORED TO THE FILE OF AO. WE O RDER ACCORDINGLY AND DIRECT THE AO TO EXAMINE THE ASSESS EES CONTENTION IN THIS REGARD AND, THEN, DECIDE THE ISSUE AFRESH. NEEDLESS TO SAY, THE ASSESSEE WILL BE AT LIBERTY TO FILE FRESH EVIDE NCE BEFORE THE AO IN SUPPORT OF HIS CONTENTION IN SUCH FRESH PROCEEDINGS . 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 07.01.201 6. SD/- SD/- (S.V. MEHROTRA) (BEENA A. PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07 TH JANUARY 2016 ITA NO.5969/DEL/2012 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.