Smt. Mamta Khandelwal, New Delhi V. ITO, New Delhi

ITA 63/DEL/2015

• Counselvise Citation: 6320114 RSA 2015
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 10-08-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 05-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS RAKHI VIMAL
• Assessee Lawyers: S KRISHNAN
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-2 NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO: 63/DEL/2015 ASSTT. YEAR : - 2004-05 MAMTA KHANDELWAL VS. ITO RZ-483, GALI NO. 13A WARD-27(4) TUGLAKABAD EXT. KALAN NEW DELHI 110 019 (PAN ADQPG6008F) NEW DELHI. APPELLANT BY : SHRI S. KRISHNAN, ADVOCATE RESPONDENT BY :MRS. RAKHI VIMAL, JCIT DATE OF HEARING :11.8.2015 DATE OF PRONOUNCEMENT : 11 .9.2015 O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE D IRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- XXIV, NEW DEL HI DATED 1.10.2014 FOR THE ASSESSMENT YEAR 2004-05 ON THE FOLLOWING GROUNDS :- 1. ON FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 2,00,200/- ON ACCOUN T OF GIFT RECEIVED. 2. THE CIT(A) ERRED IN UPHOLDING THE REASSESSMENT U/S 147/148 DESPITE THE FACT THAT THE AO DID NOT HAVE ANY VALID REASONS TO BELIEVE THAT INCOME CHARGEABLE TO TAX HAS ESCAPED A SSESSMENT WHICH IS SINE QUA NON FOR FRAMING ASSESSMENT U/S 14 7/148. 3. THE ASSESSING OFFICER FAILED TO INDEPENDENTLY APPLY HIS MIND TO THE INFORMATION RECEIVED FROM THE DIT(INV)-1, NEW DELHI AND ARRIVE AT THE BELIEF THAT INCOME HAS ESCAPED ASSESSMENT. ITA NO. 63/DEL/2015 MAMTA KHANDE LWAL VS. ITO 2 4. IN THE INSTANT CASE, THE REASONS RECORDED DO NOT SH OW ANY APPLICATION OF MIND NOR THE SAME SHOW ANY BELIEF IN DEPENDENTLY ARRIVED AT, WHICH IS THE BASIC PRE REQUISITE FOR IS SUING NOTICE UNDER SECTION 148. 2. AFTER HEARING RIVAL CONTENTIONS, I DISMISS GROUND NO. 2, 3 AND 4 AS LD. COUNSEL FOR THE ASSESSEE HAS NOT MADE ANY SPECIFIC ARGUMEN TS ON THE SAME. COMING TO GROUND NO. 1 I.E ADDITION OF RS. 2,00,200/- ON ACCO UNT OF GIFT , THE GIFT IN QUESTION WAS RECEIVED, FROM A STRANGER. THE PERSON WHO HAS G IVEN THE GIFT IS NOT EVEN CLAIMED AS A FAMILY FRIEND OF THE ASSESSEE. NO EVID ENCE HAS BEEN FILED BY THE ASSESSEE TO PROVE THE GENUINENESS OF THE GIFT. UNDE R THESE CIRCUMSTANCES I UPHOLD THE DETAILED FINDING OF THE FIRST APPELLATE AUTHORI TY AND DISMISS THIS APPEAL. AS I HAVE UPHELD THE DETAILED FINDING OF THE LD. CIT(A), FOR THE SAKE OF BREVITY I DO NOT REPEAT THE SAME. 3. IN THE RESULT APPEAL OF THE ASSESSEE IS DIS MISSED ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH SEPTEMBER, 2015. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED: THE 11 TH SEPTEMBER, 2015 VEENA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER DY. REGISTRAR ITA NO. 63/DEL/2015 MAMTA KHANDE LWAL VS. ITO 3 SL. NO. DESCRIPTION DATE 1. DATE OF DICTATION BY THE AUTHOR 11.8.2015 2. DRAFT PLACED BEFORE THE DICTATING MEMBER 14.8.2 015 3. DRAFT PLACED BEFORE THE SECOND MEMBER 4. DRAFT APPROVED BY THE SECOND MEMBER 5. DATE OF APPROVED ORDER COMES TO THE SR. PS 6. DATE OF PRONOUNCEMENT OF ORDER 7. DATE OF FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER