Mohd. Khurshid Salmani, Meerut V. ITO, Ward- 1(4), Meerut

ITA 7006/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7190 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: VINOD GOEL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMB ER ITA NO.-7006/DEL/2017 ( ASSESSMENT YEAR: 2009-10) MOHD. KHURSHID SALMANI, C/O VINOD KUMAR GOEL, 282, BOUNDARY ROAD, CIVIL LINES, MEERUT UTTAR PRADESH VS ITO WARD 1(4) MEERUT. ASSESSEE BY SHRI VINOD GOEL, ADV. REVENUE BY SH. S.L. ANURAGI , SR. DR ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 21.9.2017 OF CIT(A) MEERU T PERTAINING TO 2009-10 ASSESSMENT YEAR ON THE FOLLOWING GROUNDS :- 1. THAT A.O. IS IN ERROR THAT PAN OF THE ASSESSEE IS RELATES TO MOHD. KHURSHID SALMANI IN FACT PAN OF THE ASSESSEE IS AVWPK7726L H ENCE ORDER POSSESSED BY A.O. IS INVALID. 2. THAT A.O. IGNORED THAT FACT IN THE BANK ACCOUNT WAS JOINT NAME ALONGWITH HIS WIFE, WHO IS SEPARATELY ASSESSED TO TAX AND A.O . IGNORED THE FACT THAT THE SUFFICIENT WITHDRAWAL IS MADE BY THE ASSESSEE. HOWE VER, THE A.O. HAS CONSIDERED CASH DEPOSIT ONLY WHICH IS ARBITRARY, UN JUST AND ILLEGAL AND CIT(A) HAS NOT GIVEN ANY FINDING. 3. THAT THE EVIDENCE FILED BY THE ASSESSEE RELATED TO THE JOINT BANK ACCOUNT IS AVAILABLE TO THE ASSESSEE OTHER WAS SUPPORTED TO TH E JOINT BANK A/C. CIT(A) CAN HIMSELF REFER THESE EVIDENCE TO THE A.O. HENCE CIT( A) HAS NOT JUSTIFIED REJECTED THE EVIDENCE FILED BY THE ASSESSEE. 2. BOTH THE PARTIES HAVE BEEN HEARD. THE RECORD SHOWS THAT THE A.O. REQUIRED THE ASSESSEE TO EXPLAIN THE DEPOSIT OF RS. 11,65,0 00/- IN HIS BANK ACCOUNT. THE AO REFERRED THE ASSESSEE'S PAN AS DANPS2288N. THE ASSESSEE INITIALLY OBJECTED TO THE INCORRECT PAN A ND GAVE SOME EXPLANATION FOR THE DEPOSITS. ULTIMATELY THE ASSESSMENT OR DER WAS PASSED U/S 144 BY THE AO MAKING THE ADDITIONS OF THE AM OUNTS DEPOSITED. THE ASSESSEE BEFORE THE CIT(A) SUBMITTED THAT THE ASSESSEES PAN IS AVWPK7726L AND THE DEPOSITS WERE EXPLAINED FROM H IS SAVING AS A TRUCK OWNER/DRIVER AND THE CONTRIBUTIONS MADE BY HIS WIFE TALAK FROM STITCHING ETC. IN THE JOINT BANK ACCOUNT. HOWEVER T HE REQUEST WAS DATE OF HEARING 03 .07 .2018 DATE OF PRONOUNCEMENT 11.07. 2018 ITA-7006/DEL/2017 PAGE 2 OF 2 DISMISSED BY CIT(A) THOUGH THE CORRECT PAN WAS TAKEN. THE CIT(A) HELD THAT THE EVIDENCE HAD NOT BEEN FILED U/S 46A. 3. THE LD. AR PLEADING HIS HELPLESSNESS SUBMITTED THAT THE AO REFUSED TO EVEN CORRECT THE PAN AND THE CIT(A) FAILED TO ADDRESS THE SUBMISSIONS THAT THE EVIDENCE BEING RELIED UPON WAS THE V ERY SAME EVIDENCE WHICH WAS PLEADED BEFORE THE AO. THUS, IT WAS NOT A FRESH EVIDENCE, IT HAD ALWAYS BEEN MADE AVAILABLE TO THE A.O. W HO WITHOUT ADDRESSING THE CORRECT PAN OR FACTS PASSED A CRYPTIC O RDER. ACCORDINGLY, IT WAS HIS LIMITED PRAYER THAT THE MATTER MAY BE REMANDE D FOR CONSIDERING THE RECORD. THE SR.DR DID NOT DISPUTE THE SAME. 4. CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES OF THE PRESENT CASE I AM OF THE OPINION THAT IN THE INTERESTS OF JUSTICE , IT WOULD BE APPROPRIATE TO SET ASIDE THE IMPUGNED ORDER BACK TO TH E FILE OF THE A.O. WITH A DIRECTION TO PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW DIRECTING THE SAID AUTHORITY TO FIRST ADDRESS THE CORRECT FACTS WHEREIN IT IS STATED THAT THE ASSESSEE AND HER HUSBAND HAVE BOTH BEEN AS SESSED TO TAX OVER THE YEARS FROM SIMILAR ACTIVITY AND HAVE BEEN SH OWING EARNINGS FROM IDENTICAL ACTIVITIES OF TRUCK DRIVER/OWNER AND STITCHIN G ETC. RESPECTIVELY OVER THE YEARS. THE CORRECT PAN OF THE ASSESSEE IS ALSO DIRECTED TO BE TAKEN ON RECORD. SAID ORDER WAS PRONOU NCED AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JULY,2018. SD/- (DIVA SINGH) JUDICIAL MEMBER VEENA/POONAM(CHD) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI