Shri Sujit Chakraborty, Agartala V. Income Tax Officer, Ward-3, Agartala

ITA 66/GTY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8496 (ITAT-GUWAHATI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Gift; Additional evidence
• Section: 143(3)

Judgement Text

] \ ' \ ' , ' , IN THEINCOMETAXAPPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE SHRIS.S.GODARA,JUDICIALMEMBER AND DR. A.L. SAINI, ACCOUNTANTMEMBER ITA NO. 66 / GAU / 2019 ASSESSMENT YEAR :2015-16 SHRI SUJIT CHAKRABARTY LANKAMURA, BARMANPARA, WEST TRIPURA-799009 [ PAN NO.AUMPC 6481 D ] V/S . INCOME TAX OFFICER, WARD-3, AAYKAR BHAWAN, NETAJI CHOWMUHANI, AGARTALA, TRIPURA-799001 \ ' /APPELLANT .. / RESPONDENT \ ' J /BYAPPELLANT SHRI NIRNOYPAUL, ADVOCATE J /BYRESPONDENT SHRI M. HAOKIP,JCIT-DR ' _ /DATEOFHEARING 01-07-2019 /DATEOFPRONOUNCEMENT 03-07-2019 / ORDE R PERBENCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-SHILONGS ORDER DATED 09.10.2018 PASSED IN CASE NO.CITA/SHG/10087/2017-18, INVOLVING PROCEEDINGS U/S 143(3) OFTHEINCOME TAXACT,1961;INSHORTTHE ACT. HEARDBOTHTHEPARTIES.CASEFILEPERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT ASSESSEES INSTANT APPEAL SUFFERS FROM 63 DAYS DELAY IN FILING. HE HAS PLACED ON RECORD HIS CONDONATION PETITION/AFFIDAVIT EXPLAINING REASONS THEREOF TO HIS VARIOUS MEDICAL COMPLICATIONS. MR.HAOKIP IS ITA NO.6/GAU/2019 A.Y. 2015-16 SH. SUJIT CHAKRABARTY VS. ITO WD-3 AGR PAGE2 VERY FAIR IN NOT OBJECTING THE SAID SOLEMN AVERMENTS. WE THEREFORE CONDONE THE IMPUGNED DELAY OF 63 DAYS AS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF CIRCUMSTANCES BEYOND ASSESSEES CONTROL. THIS APPEAL IS NOW TAKENUPFOR ADJUDICATIONON MERITS. 3. THE ASSESSEES SOLE GRIEVANCE IN THE INSTANT APPEAL SEEKS TO CHALLENGE BOTH THE LOWER AUTHORITIES ACTION TREATING THE ALLEGED GIFT SUM OF RS.16 LAC RECEIVED FROM VARIOUS FAMILY-MEMBERS / RELATIVES TO BE UNEXPLAINED CASH CREDITS.WEARETAKENTOTHE CIT(A)S FINDINGSREADING ASUNDER:- 5.GROUNDNO.2 THE GROUNDIS AGAINST ADDITION OF RS.16,00,000/- 5.1 ASSESSEE HAD SHOWN A SUM OF RS.16,00,000/- AS GIFTS RECEIVED FROM OTHER RELATIVES. HOWEVER, NO EXPLANATION WAS GIVEN TO THE AO REGARDING THE DETAILS THEREOF. THE SAMEWAS ASSESSEDTOTAXU/S 69OFTHEACT. 5.2 EVEN IN COURSE OF APPEAL, NO EXPLANATION WAS GIVEN REGARDING DETAILS OF THE SAID GIFT. IN THE SUBMISSION DATED 8/8/2018, ASSESSEE REQUESTED FOR A TIME OF ONE MONTH FOR HIM TO FURNISH NECESSARY DOCUMENTS IN SUPPORT OF THE GIFT. BUT EVEN IN THE WRITTEN SUBMISSION DATED 18/9/18, NO EVIDENCE OF ANY SORT WAS FURNISHED. HENCE, IT IS ASSUMED THAT ASSESSEE IS NOT HAVING ANY CONCRETE EVIDENCE REGARDING CLAIM OF RECEIPT OF GIFTS. THE SUM FOR RS.16,00,000 WAS CREDITED TO THE CLOSING BALANCE OF HIS ACCOUNT.IN ABSENCEOF ANY EXPLANATION,ADDITIONOF RS.16,00,000/- ISSUSTAINED. GROUNDNO.2 ISREJECTED. LEARNED COUNSEL VEHEMENTLY CONTENDS DURING THE COURSE OF HEARING THAT BOTH THE LOWER AUTHORITIES HAVE ERRED IN LAW AS WELL AS IN FACTS IN DECLINING ASSESSEES GIFT CLAIM RECEIVED FROM VARIOUS FAMILY MEMBERS/RELATIVES. WE FIND NO MERIT IN ASSESSEES SOLE SUBSTANTIVE GRIEVANCE GOING BY CIT(A)S FINDING EXTRACTED DETAILED DISCUSSIONS AS WELL AS THE REVENUES VEHEMENT CONTENTION THAT THIS TAXPAYER HAD NOT FILED EVEN A SINGLE CONFIRMATION FROM ANY OF HIS DONORS. LEARNED COUNSEL SEEKS TO PLACE ON RECORDS SOME GIFT DEEDS AT THIS BELATED STAGE. WE FIND NO REASON TO ADMIT THE SAME AS ADDITIONAL EVIDENCE SINCE NEITHER ANY SUCH PETITION IS FILED NOR IS THERE ANY GROUND MADE OUT AS TO WHY THE SAME COULD NOT BE TENDERED BEFORE THE ASSESSING OFFICER OR CIT(A). WE THEREFORE SEE NO REASON TO INTERFERE WITH THE CIT(A)S ACTION AFFIRMING THE IMPUGNEDADDITION. ITA NO.6/GAU/2019 A.Y. 2015-16 SH. SUJIT CHAKRABARTY VS. ITO WD-3 AGR PAGE3 4. THISASSESSEESAPPEALISDISMISSED. ORDERPRONOUNCEDINTHEOPENCOURT 03/07/2019 SD/- SD/- ( ' ) ( ' ) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) GUWAHATI, *DKP ' ' - 03/07 /201 9 ' \ / COPY OF ORDER FORWARDED TO:- 1. \ ' /APPELLANT-SHRI SUJITCHAKRABARTY,LANKAMURA, BARMANPARA,W.TRIPURA-799009 2. /RESPONDENT-ITOWD-3, AAYKAR BHAWAN, NETAJI CHOWMUHANI, AGARTALA, TRIPURA-799001 3. - ' ] ] ' /CONCERNEDCIT GUWAHATI 4. ] ] - / CIT (A) GUWAHATI 5. ' ' ' , ] \ ' \ ' , ' ' / DR,ITAT,GUWAHATI 6. ' [ /GUARDFILE. BYORDER/ , /TRUECOPY/ SR. PRIVATE SECRETARY(ONTOUR) ] \ ' \ ' ,