Ayesha Abid Ali, Hyd, Hyderabad V. ITO, Ward-6(3), Hyd., Hyderabad

ITA 847/HYD/2015

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7113 (ITAT-HYDERABAD)
• Duration Of Justice: 5 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 08-03-2021
• Assessment Year: 2006-2007
• Appeal Filed On: 23-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MRS MUIMA ALAM
• Keywords: Additional evidence

Judgement Text

ITA NO 847 OF 2015 AYESHA ABID ALI HYDERABAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ITA NO.847/HYD/2015 ASSESSMENT YEAR: 2006-07 MRS.AYESHA ABID ALI W/O SYED ABID ALI, HYDERABAD PAN:AJDPA3580F VS. ITO, WARD 6(3) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: MRS. MUIMA ALAM REVENUE BY : SRI ROHIT MUJUMDAR, DR DATE OF HEARING: 08/03/2021 DATE OF PRONOUNCEMENT: 07/04/2021 ORDER PER S.S. GODARA, J.M. THIS ASSESSEES APPEAL FOR AY.2006-07 ARISES FROM T HE CIT(A)-4, HYDERABADS ORDER DATED 13/03/2015 PASSED IN APPEAL NO.0433/2014-15/ITO WARD 6(3)/CIT(A)-4/HYD/2014-15, IN PROCEEDINGS U/S.144 OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE ASSESSEES INST ANT APPEAL SUFFERS FROM 2 DAYS DELAY IN FILING STATED T O BE ATTRIBUTABLE TO VARIOUS MISCELLANEOUS REASONS BEYOND HER CONTROL . THE REVENUE IS EQUALLY FAIR IN NOT DISPUTING ALL OF HER CONDONATION ITA NO 847 OF 2015 AYESHA ABID ALI HYDERABAD PAGE 2 OF 3 AVERMENTS. WE THUS, CONDONE THE DELAY OF 2 DAYS IN FILING OF THE INSTANT APPEAL. 3. COMING TO THE MERITS, IT TRANSPIRES THAT THE ASS ESSEES SOLE GRIEVANCE RAISED IN THE INSTANT APPEAL CHALLEN GES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION MAKING UNEXPLA INED CASH CREDIT ADDITION OF RS.15,39,342/- IN THE COURSE OF THE ASSESSMENT AND AFFIRMED IN THE CIT(A)S ORDER. LEARNED AR INVI TED OUR ATTENTION TO THE ASSESSEES PETITION DATED 14.10.20 20 INTER ALIA FILING CONFIRMATION LETTER(S) DATED 4.8.2014 ALONG WITH RECEIPT(S) DATED 26.1.2006, 1.3.2006 AND STATEMENT OF SAVINGS A/C AND STATEMENT OF A/C IN THE CORRESPONDING SPAN OF TIME; RESPECTIVELY. HER ONLY CASE IS THAT THE IMPUGNED SUM HAD VERY MUC H COME FROM REAL SIBBLINGS WHICH COULD NOT SEE LIGHT OF TH E DAY IN BOTH THE LOWER PROCEEDINGS. 4. LEARNED DR FAILED TO DISPUTE THAT THE ASSESSEES INSTANT ADDITIONAL EVIDENCE VERY MUCH GOES TO THE R OOT OF THE MATTER SO FAR AS HER CLAIM OF HAVING RECEIVED THE I MPUGNED SUM FROM SIBBLINGS IS CONCERNED. FACED WITH THIS SITUAT ION, WE DEEM IT FIT AND PROPER TO RESTORE THE ASSESSEES ADDITIONAL EVIDENCE BACK TO THE ASSESSING OFFICER FOR HIS FACTUAL VERIFICATION AS PER LAW. THE ASSESSEE OR THE LEARNED AR SHALL NOW APPEAR BEFORE THE ASSESSING OFFICER ON OR BEFORE 31/08/2021 WITH ALL THE COGENT SUPPORTIVE MATERIAL AT HER OWN RISK AND RESPONSIBILITY TO BE F OLLOWED BY THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ITA NO 847 OF 2015 AYESHA ABID ALI HYDERABAD PAGE 3 OF 3 ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL, 2021. SD/- S D/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER HYDERABAD, DATED 7 TH APRIL, 2021. VINODAN/SPS COPY TO: 1 MRS. AYESHA ABID ALI, W/O SYED ABID ALI, H.NO.8-2 -703/5 ROAD NO.12, BANJARA HILLS, HYDERABAD 2 ITO WARD 6(3) HYDERABAD 3 CIT (A)-4 HYDERABAD 4 CIT 6 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER