Smt Y.Vijayalakshmi, Hyderabad V. DCIT, Warangal

ITA 705/HYD/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3405 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2010
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 31-03-2010
• Assessment Year: 1999-2000
• Appeal Filed On: 27-05-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: E S NAGENDRA PRASAD
• Assessee Lawyers: P RAVI SESHAGIRI RAO
• Keywords: Gift; Additional evidence; Set aside

Judgement Text

IN THE INCOME TX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMEBR ITA NO.705/HYD/09 : ASSTT. YE AR 1999-2000 ITA NO.706/HYD/09 : ASSTT. YEAR 2003-2004 SMT. YAMSANI VIJAYALAKSHMI, HYDERABAD. (PAN AAFPY 8668 K) V/S. DY. COMMISSIONER OF INCOME- TAX, CIRCLE 1, WARANGAL. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.RAVI SESHAGIRI RAO RESPONDENT BY : SHRI E.S.NAGENDRA PRASAD O R D E R PER G.C.GUPTA, VICE PRESIDENT: THESE TWO APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEAR 1999-2000 AND 2003-04 ARE DIRECTED AGAINST THE O RDERS OF THE CIT(A). 2. GROUNDS OF APPEAL OF THE ASSESSEE IN ITA NO.705/HYD/0 9 FOR ASSESSMENT YEAR 1999-2000 READ AS FOLLOWS- '1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOM E- TAX(APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW . 2. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN DISBELIEVING THE GIFT RECEIVED FROM NRI FOR AN AMOUNT OF RS.3,15,620/- AND IN TREATING THE SAME AS INCOME OF THE APPELLANT.' ITA NO.705-706/HYD/09. SMT. YAMSANI VIJAYALAKSHMI, HYDERABAD 2 SIMILARLY, GROUNDS OF APPEAL OF THE ASSESSEE IN ITA NO.7 06/HYD/09 FOR ASSESSMENT YEAR 2003-04 READ AS FOLLOWS- '1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOM E- TAX(APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW . 2. THE LEARNED COMMISSIONER OF INCOME-TAX(APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN DISALLOWING AN AMOUNT OF RS.3,25,000/-0 WHICH WAS RECEIVED FROM SALE OF CAR, WITHDRAWAL OF PPF AND GIFTS RESPECTIVELY.' 3. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSMENTS IN THESE CASES OF THE ASSESSEE WERE FRAMED BY THE ASSESSING OFFICER EX-PARTE UNDER S.144 OF THE INCOME TAX ACT. HE SUBMITTED THAT ADEQUATE OPPORTUNITY OF HEARING WAS NO T ALLOWED TO THE ASSESSEE BY THE REVENUE AUTHORITIES. HE REQUESTED FOR ADM ISSION OF ADDITIONAL EVIDENCE IN THE FORM OF LETTERS OF CONFIRMA TION RECEIVED FROM THE DONORS/PERSONS IN SUPPORT OF THE CASE OF THE ASSESSE E FOR BOTH THE ASSESSMENT YEARS IN APPEAL BEFORE THE TRIBUNAL. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE AND RELIED ON THE ORDERS OF THE ASSESSING OFFICER AN D THE CIT(A). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS WE FIND TH AT THE ASSESSMENTS IN THESE CASES OF THE ASSESSEE WERE FRAMED EX-PARTE UNDER S.144 OF THE ACT BY THE ASSESSING OFFICER. ASSESSEE HAS REQUESTED FOR ADMISSION OF ADDITIONAL EVIDENCE FOR THE RELEVANT ASSESSMENT YEARS IN THE FORM OF LETTERS OF CONFIRMATION OB TAINED FROM THE DONORS/PERSONS, AND HAS CLAIMED THAT OPPORTUNITY T O FILE THE SAME BEFORE THE LOWER AUTHORITIES WAS NOT ALLOWED TO THE A SSESSEE. ONE OF ITA NO.705-706/HYD/09. SMT. YAMSANI VIJAYALAKSHMI, HYDERABAD 3 THE DONORS IS THE FATHER OF THE ASSESSEE AND OTHER DONORS ARE CLAIMED TO BE THE CLOSE FAMILY FRIENDS OF THE ASSESSEE. SALE OF OL D CAR WAS CLAIMED TO BE TO THE BROTHER OF ASSESSEE'S HUSBAND. IN T HESE FACTS OF THE CASES, WE ARE OF THE VIEW THAT IT WOULD BE NECESSARY IN THE INTERESTS OF JUSTICE, TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE TO FILE EVIDENCE IN SUPPORT OF HER CASE. ACCORDINGLY, ORDER S OF THE REVENUE AUTHORITIES ARE SET ASIDE AND THESE MATTERS ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO FRA ME THE ASSESSMENTS DE NOVO IN ACCORDANCE WITH LAW, AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. ASSESSEE SHALL BE AT LIBERTY TO FILE NECESSARY EVIDENCE IN SUPPORT OF HER CASE REGARDING THE GENUINENESS OF THE CREDIT ENTRIES. WE DIRECT ACCORDINGLY. 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 09.04.2010 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 09.04.2010 COPY FORWARDED TO: 1. SMT. YAMSANI VIJAYALAKSHMI, C/O. SHRI S.RAMA RAO, ADVOCATE, FLAT NO.403, H.NO.3-6-542/4, INDERADEVI NIL AYAM, STREET NO.7, HIMAYATNAGAR, HYDERABAD. 2. DY COMMISSIONER OF INCOME-TAX, CIRCLE 1, WARANGAL. 3. COMMISSIONER OF INCOME-TAX(APPEALS), VIJAYAWADA. 4. COMMISSIONER OF INCOME-TAX VI HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.