ITO, New Delhi V. Mrs. Maneesha, New Delhi

ITA 701/DEL/2014

• Counselvise Citation: 70120114 RSA 2014
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 24-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 07-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.701/DEL/2014 ASSESSMENT YEAR : 2009-10 ITO, WARD-26(2), NEW DELHI. VS. MANEESHA, ED-133, TAGORE GARDEN, NEW DELHI. PAN: ASTPM3405G (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ADITYA SHARMA & SHRI LALIT M. PANDEY, CA DEPTT. BY : SHRI R.S. NEGI, SR.DR DATE OF HEARING : 24.08.2015 DATE OF PRONOUNCEMENT: .08.2015 ORDER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 18.11.2013 IN RELATION TO THE ASSESSMENT YEAR 2009-10. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE DELETION OF ADDITION OF RS.10 LAC MADE BY THE AO. 3. SUCCINCTLY, THE FACTS OF THE CASE ARE THAT DURIN G THE YEAR SOME AIR INFORMATION WAS RECEIVED INDICATING THAT THE ASSESS EE HAD DEPOSITED CASH OF ITA NO.701/DEL/2014 2 RS.15,43,500/- IN HER SAVINGS BANK ACCOUNT MAINTAIN ED WITH ORIENTAL BANK OF COMMERCE, VISHAL ENCLAVE, NEW DELHI. ON BEING C ALLED UPON TO EXPLAIN THE SOURCE OF THIS CASH DEPOSIT, THE ASSESSEE STATE D THAT SHE DEPOSITED RS.2,50,000/- ON 12.2.2009 AND RS.10 LAC ON 19.3.20 09 OUT OF THE GIFTS RECEIVED FROM THE FOLLOWING RELATIVES:- 1. SHRI HARPAL SINGH, FATHER RS.3,00,000/- 2. SHRI NAHAR SINGH, FATHER-IN-LAW RS.5,00,000/- 3. SHRI RAJ KUMAR, BROTHER RS.2,00,000/- 4. SHRI BRAJINDER SINGH, BROTHER-IN-LAW RS.1,40,000/- 4. THE AO OBSERVED THAT OUT OF TOTAL CASH DEPOSIT OF R S.15.43 LAC, THE ASSESSEE GAVE EXPLANATION ONLY FOR A SUM OF RS.11.4 0 LAC, BUT, NO EXPLANATION FOR THE REMAINING AMOUNT OF RS.4,03,500 /- WAS GIVEN. ON BEING CALLED UPON TO JUSTIFY THE GENUINENESS OF GIF TS RECEIVED, THE ASSESSEE FILED AFFIDAVITS FROM THE ABOVE PERSONS WHO ADMITTE D TO HAVE GIVEN GIFTS TO THE ASSESSEE. THE AO RECORDED STATEMENT OF SHRI NA HAR SINGH, FATHER-IN- LAW OF THE ASSESSEE WHO ACCEPTED TO HAVE GIVEN CASH GIFT OF RS.5 LAC. HE FURTHER DEPOSED THAT THE SAID AMOUNT WAS GIVEN OUT OF SALE PROCEEDS OF CROP WHICH WAS SOLD IN THE OPEN MARKET. THE OTHER DONOR SHRI RAJ KUMAR, THE ITA NO.701/DEL/2014 3 ASSESSEES BROTHER, WHO GIFTED RS.2 LAC, ALSO APPEA RED BEFORE THE AO AND ADMITTED THE FACT OF HAVING GIVEN SUCH GIFT. HE AL SO EXPLAINED THE SOURCE OF THE AMOUNT GIFTED. AS REGARDS SHRI HARPAL SINGH, F ATHER OF THE ASSESSEE, WHO HAD GIVEN GIFT OF RS.3 LAC, THE ASSESSEE STATED THAT HE WAS ILL AND CONFINED TO BED. NOT CONVINCED WITH THE ASSESSEES SUBMISSIONS, THE AO MADE AN ADDITION OF RS.10 LAC U/S 69A OF THE ACT. THE LD. CIT(A) DELETED THIS ADDITION. 5. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT THE AO HAS CHOSEN TO MAKE AN ADDITION OF RS.10 LAC ONLY AS AGAINST THE ACTUAL CASH DEPOSIT O F RS.15.43 LAC. THE ADDITION OF RS.10 LAC IS REPRESENTED BY GIFTS RECEI VED BY THE ASSESSEE FROM HER FATHER AMOUNTING TO RS.3 LAC, HER FATHER-IN-LAW AMOUNTING TO RS.5 LAC AND HER BROTHER AMOUNTING TO RS.2 LAC. FATHER-IN-L AW AND BROTHER WERE PRODUCED BEFORE THE AO WHOSE STATEMENTS WERE RECORD ED IN WHICH THEY ADMITTED TO HAVE GIVEN GIFTS IN CASH OF THE SUMS ST ATED BY THE ASSESSEE. NOT ONLY THAT, THEY ALSO INDICATED THE SOURCE OF THE MO NEY, BEING SALE OF AGRICULTURAL PRODUCE. AS REGARDS THE REMAINING AMO UNT OF RS.3 LAC CLAIMED BY THE ASSESSEE WHICH WAS RECEIVED FROM HER FATHER SHRI HARPAL SINGH, THE ASSESSEE SUBMITTED BEFORE THE AO THAT HE WAS CRITIC ALLY ILL AND, HENCE, NOT IN ITA NO.701/DEL/2014 4 A POSITION TO APPEAR BEFORE THE AO. HOWEVER, HIS C ONFIRMATION OF GIFT WAS FILED. NO FURTHER STEPS WERE TAKEN BY THE AO IN ATT EMPTING TO RECORD HIS STATEMENT BY DEPUTING INSPECTOR OR CONDUCTING AN IN QUIRY BY OTHER MEANS. IN MY CONSIDERED OPINION, THE ASSESSEE SUCCESSFULLY DISCHARGED THE BURDEN CAST UPON HER TO PROVE THE GENUINENESS OF THE GIFTS OF RS.10 LAC RECEIVED BY HER. I, THEREFORE, UPHOLD THE VIEW TAKEN BY THE LD. CIT(A) IN DELETING THE ADDITION. 6. IN THE RESULT, THE APPEAL FILED BY THE REV ENUE IS DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 2 6 TH AUGUST, 2015. SD/- (R.S. SYAL) ACCOUNTANT MEMBER DATED: 26 TH AUGUST, 2015. DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR DY. REGISTRAR, ITAT, NEW DELHI