SANDEEP BATRA, NEW DELHI V. ITO, WARD- 49(3), NEW DELHI

ITA 6660/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3280 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2000-2001
• Appeal Filed On: 03-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K JIWANI
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.6660/DEL./2017 ASSESSMENT YEAR 2000-2001 MR. SANDEEP BATRA A-35/4, MAYAPURI INDL. AREA, PHASE-1, NEW DELHI 110 064. PAN AAHPB3284A VS. THE INCOME TAX OFFICER, WARD 49(3) NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI RAMESH GOEL , C.A. FOR REVENUE: SHRI V.K. JIWANI, SR.D.R. DATE OF HEARING : 0 6 .03.2018 DATE OF PRONOUNCEMENT : 06 .03.2018 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-17, NEW DELHI, DATED 25 TH AUGUST, 2017, FOR THE A.Y. 2000-2001, CHALLENGING THE ADDIT ION OF RS.5,05,000/-. 2. THE PRESENT PROCEEDINGS ARE SECOND ROUND BEFORE ITAT. EARLIER, THE TRIBUNAL DECIDED THE APPEAL OF A SSESSEE IN ITA.NO.1004/DEL./2012 VIDE ORDER DATED 16 TH FEBRUARY, 2015. 2 ITA.NO.6660/DEL./2017 MR. SANDEEP BATRA, NEW DELHI. THE ASSESSEE PLEADED BEFORE THE TRIBUNAL THAT THE G IFT IN QUESTION HAS BEEN TAXED IN THE HANDS OF THE DONOR. THE MATTER WAS THEREFORE, RESTORED TO THE FILE OF A.O. WITH A DIRECTION THAT ASSESSEE SHALL LEAD THE EVIDENCE BEFORE A.O. THAT T HE SAID GIFT HAS BEEN TAXED IN THE HANDS OF THE DONOR. 3. THE LEARNED COUNSEL FOR THE ASSESSEE VERY FAIRL Y SUBMITTED THAT ASSESSEE DESPITE BEST EFFORTS COULD NOT LEAD ANY EVIDENCE BEFORE THE A.O. THAT THE SAID GIFT HAS BEE N TAXED IN THE HANDS OF THE DONOR. HE, THEREFORE, SEEKS PERMISSION TO WITHDRAW THE APPEAL. 4. LD. D.R. SUBMITTED THAT ASSESSEE HAS FAILED TO COMPLY WITH THE DIRECTIONS OF THE TRIBUNAL DATED 16 TH FEBRUARY, 2015. THEREFORE, THE APPEAL OF ASSESSEE MAY BE DISMISSED. 5. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE P ARTIES IN THE LIGHT OF EARLIER ORDER OF THE TRIBUNAL EARLI ER DATED 16 TH FEBRUARY, 2015, I AM OF THE VIEW THAT APPEAL OF THE ASSESSEE HAS NO MERIT. IT IS NOT IN DISPUTE THAT IN EARLIER ROUN D OF PROCEEDING, THE TRIBUNAL HAS RESTORED THE MATTER TO THE FILE OF A.O. ON MERIT 3 ITA.NO.6660/DEL./2017 MR. SANDEEP BATRA, NEW DELHI. WITH A DIRECTION TO THE ASSESSEE TO LEAD EVIDENCE B EFORE A.O. THAT THE SAID GIFT HAS BEEN TAXED IN THE HANDS OF THE DO NOR. IT IS WELL SETTLED LAW THAT IN VIEW OF THE ORDER OF THE TRIBUN AL, THE A.O. IS BOUND TO FOLLOW THE ORDER OF THE TRIBUNAL AND SHALL HAVE TO CONFINE TO THE MATTER RESTORED TO HIM AS PER DIRECT IONS OF THE TRIBUNAL. A.O. CANNOT GO BEYOND THE SAME. SINCE, AS SESSEE DID NOT LEAD ANY EVIDENCE BEFORE A.O. THAT THE SAID GIF T HAS BEEN TAXED IN THE HANDS OF THE DONOR, THEREFORE, THE APP EAL OF ASSESSEE HAS NO MERIT AND THE SAME IS LIABLE TO BE DISMISSED. NO INTERFERENCE IS CALLED FOR IN THE ORDERS OF THE AUTHORITIES BELOW. 6. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DELHI, DATED 06 TH MARCH, 2018 VBP/- 4 ITA.NO.6660/DEL./2017 MR. SANDEEP BATRA, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.