MOHSIN ILTIJA H. KHAN, MUMBAI V. INCOME TAX OFFICER-26(3)(4), MUMBAI

ITA 6665/MUM/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7556 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMALATHA LD
• Keywords: Gift; Principle of natural justice; Onus to prove
• Section: 143(3); 68

Judgement Text

ITA.NO.6665/MUM/2017 MOHSIN ILTIJA HUSSAIN KHAN ASSESSMENT YEAR 2012-13 - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI . , , BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO. 6665/MUM/2017 ( / ASSESSMENT YEAR: 2012-13) MOHSIN ILTIJA HUSSAIN KHAN 299,ROAD NO.11 SULAIMAN BUILDING LBS MARG,KURLA(WEST) MUMBAI 400 070 / VS. INCOME TAX OFFICER - 26(3)(4) C-12,5 TH FLOOR BANDRA-KURLA COMPLEX MUMBAI ! ./ ./PAN/GIR NO. AOMPK-0698-E ( !# /APPELLANT ) : ( $!# / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : HEMALATHA, LD. DR / DATE OF HEARING : 22/03/2018 / DATE OF PRONOUNCEMENT : 04 /04/2018 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2012-13 CONTEST THE ORDER OF LD. COMMISSIONER OF IN COME-TAX (APPEALS)-38 [CIT(A)], MUMBAI, APPEAL NO.CIT(A)-38/ITO 26(3)(4)/IT.135/2015-16 DATED 20/01/2017 QUA CONFIRMATION OF CERTAIN ADDITIONS. THE ASSESSMENT FOR IMPUGNED AY WAS FRAME D BY LD. INCOME ITA.NO.6665/MUM/2017 MOHSIN ILTIJA HUSSAIN KHAN ASSESSMENT YEAR 2012-13 2 TAX OFFICER 26(3)(4), MUMBAI [AO] U/S 143(3) OF THE INCOME TAX ACT,1961 ON 30/03/2015 WHEREIN THE INCOME OF THE ASSESSEE H AS BEEN DETERMINED AT RS.34.72 LACS AFTER CERTAIN ADDITIONS U/S 68 FOR RS.30.96 LACS AS AGAINST RETURNED INCOME OF RS.3.75 LACS FIL ED BY THE ASSESSEE ON 23/08/2013. THE ADDITIONS ARE MAINLY ON ACCOUNT OF UNEXPLAINED CASH DEPOSITED BY THE ASSESSEE IN VARIOUS BANK ACCOUNTS DURING IMPUGNED AY. 2. AGGRIEVED, THE ASSESSEE CONTESTED THE SAME WITHO UT ANY SUCCESS BEFORE LD. CIT(A) VIDE IMPUGNED ORDER DATED 28/01/2 017. THE LD. CIT(A) WHILE CONFIRMING THE STAND OF LD. AO, NOTED THAT CASH GIFT OF RS.10 LACS STATED TO BE RECEIVED FROM THE FATHER OF THE ASSESSEE HAS BEEN OMITTED TO BE ADDED BACK IN THE COMPUTATION OF INCOME AND THEREFORE, HE ENHANCED THE ADDITION BY THIS AMOUNT. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. NONE HAS A PPEARED FOR ASSESSEE BEFORE US DESPITE NOTICE AND NO VALID ADJO URNMENT APPLICATION IS ON RECORD. LEFT WITH NO OPTION, WE PROCEED TO DE CIDE THE SAME AFTER HEARING LD. DR, WHO PLACED RELIANCE ON THE STAND OF LOWER AUTHORITIES. 3. AFTER DUE CONSIDERATION, IT IS FOUND THAT COMPLE TE ONUS TO PROVE THE SOURCE OF CASH DEPOSITED BY THE ASSESSEE IN VARIOUS BANK ACCOUNTS SQUARELY LIED ON HIM AND THE ASSESSEE HAS MISERABLY FAILED TO PROVE THE SAME BEFORE LOWER AUTHORITIES WITH DOCUMENTARY EVID ENCES. HOWEVER, IT IS ALSO NOTED THAT THE ASSESSEE, IN HIS GROUND OF A PPEAL, RAISED A PLEA THAT LD. CIT(A) HAS ENHANCED THE INCOME OF THE ASSE SSEE WITHOUT FOLLOWING PROPER PROCEDURE I.E. NO NOTICE OF ENHANC EMENT HAS BEEN GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS STAND AND THERE FORE, THE SAME WAS NOT JUSTIFIED. ON FACTUAL MATRIX AND KEEPING IN VIE W THE PRINCIPLE OF ITA.NO.6665/MUM/2017 MOHSIN ILTIJA HUSSAIN KHAN ASSESSMENT YEAR 2012-13 3 NATURAL JUSTICE, WE DEEM IT FIT TO PROVIDE ANOTHER CHANCE TO ASSESSEE TO SUBSTANTIATE HIS CLAIM AFRESH BEFORE LD. CIT(A) WIT H DOCUMENTARY EVIDENCES FAILING WHICH THE LD. CIT(A) SHALL BE AT LIBERTY TO DISPOSE-OFF THE SAME AS PER LAW ON THE BASIS OF MATERIAL AVAILA BLE ON RECORD. HENCE, THE MATTER STANDS REMITTED BACK TO THE FILE OF LD. CIT(A) FOR RE- ADJUDICATION IN TERMS OF OUR DIRECTION. 4. RESULTANTLY, THE ASSESSEES APPEAL STANDS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH APRIL, 2018 SD/- SD/- (C.N.PRASAD) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 04.04.2018 SR.PS:- THIRUMALESH ! / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $!# / THE RESPONDENT 3. , ( ) / THE CIT(A) 4. , / CIT CONCERNED 5. &. , . , / DR, ITAT, MUMBAI 6. /0 / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI