HARJEET KAUR, AJMER V. INCOME TAX OFFICER, AJMER

ITA 853/JPR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9883 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANURADHA JCIT DHK
• Assessee Lawyers: SANJIV JAIN
• Keywords: Unexplained investment; Opportunity of being heard; Set aside
• Section: 143(3); 69B; 56

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 853/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2009-10 HARJEET KAUR, W/O- SH. SUKHDEV SINGH, 114A, BALDEV NAGAR, LANE NO. 2, MAKARWALI ROAD, AJMER (RAJ) 305001. CUKE VS. I.T.O., WARD 2(1), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AARPK 7347 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ ITA NO. 854/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2009-10 MOHAN LAL KHATNAWALIA, E-106, SHASTRI NAGAR, AJMER (RAJ), 305001. CUKE VS. I.T.O., WARD 2(2), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGIPK 7252 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SANJIV JAIN (CA) JKTLO DH VKSJ LS@ REVENUE BY : MS. ANURADHA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/03/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 26/03/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. ITA NO. 853/JP/2017. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), AJMER DATED 10/08/2017 FOR THE A.Y. 2009- 10 IN THE MATTER ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). ITA 853 & 854/JP/2017 HARJEET KAUR & MOHAN LAL KHATANWALIA VS. ITO 2 2. IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED FOR RE OPENING OF ASSESSMENT AND ALSO FOR CONFIRMING THE ADDITION OF RS. 4,66,660/- ON ACCOUNT OF UNEXPLAINED MONEY/INVESTMENT U/S 69B OF THE ACT. 3. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PER USED. IN THIS CASE, AFTER REOPENING, THE ASSESSMENT ON THE BASIS OF SEARCH CONDUCTED AT THE BUSINESS PREMISES OF SHRI MADAN MOHAN GUPTA, TH E ASSESSING OFFICER MADE ADDITION OF RS. 4,66,660/- U/S 69B OF THE ACT ON ACCOUNT OF UNEXPLAINED INVESTMENT. IN THE ORDER SO PASSED, THE ASSESSING OFFICER OBSERVED THAT THE ASSESSEE HAS PURCHASED A RESIDENT IAL PLOT IN 'REVENUE RESIDENCY '(NIZI KHATEDAR, RESIDENTIAL SCHEME)AT VI LLAGE PEEPLA BAHRAT SINGH (JAISINGHPURA, MUHANA ROAD, BHANKROTA, TEHSIL SANGANER, JAIPUR) DEVELOPED BY SHRI MADAN MOHAN GUPTA IN F.Y. 2008-09 RELEVANT TO A.Y. 2009-10. THE NAME OF THE ASSESSEE SMT. HARJEET KAUR IS APPEARING AT S. NO. 56 IN THE SEIZED REGISTER ANNEXURE AS (UNIQUE A CCOUNT BOOK) EXHIBIT-3 SEIZED FROM THE OFFICE OF SHRI MADAN MOHAN GUPTA. S HRI MADAN MOHAN GUPTA HAS ACCEPTED AND HONOURED ON MONEY RECEIPT ON SALE OF PLOTS IN REVENUE RESIDENCY SCHEME WHICH IS RS 2000/- PER SQ. YDS AS PER SEIZED PAPERS. MEANING THEREBY THE ASSESSEE HAS PAID ON MO NEY OF RS. 466660/- TO SHRI MADAN MOHAN GUPTA IN F.Y. 2008-09 RELEVANT TO A.Y. 2009-10 TO PURCHASE PLOT NO 56 IN REVENUE RESIDENCY SCHEME AT VILLAGE PEEPLA BHARAT SINGH, BHANKROTA, TEHSIL SANGANER JAIPUR. ACC ORDINGLY THE ITA 853 & 854/JP/2017 HARJEET KAUR & MOHAN LAL KHATANWALIA VS. ITO 3 ASSESSING OFFICER CONCLUDED THAT THE ASSESSEE HAS P AID ON MONEY ON THE PLOT SO PURCHASED BY HER. 4. BY PASSING THE EX PARTE IMPUGNED ORDER, THE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL. 5. I HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT ONLY ON THE BASIS OF STATEMENT OF SHRI MADAN MOHAN GUPTA, ADDITION WAS MA DE WITHOUT PROVIDING ANY OPPORTUNITY TO THE CROSS EXAMINATION. THE ASSESSING OFFICER HAS NOT MENTIONED ANY INCRIMINATING DOCUMENT BEING FOUND DURING THE COURSE OF SEARCH AT THE PREMISES OF SHRI MADAN MOHA N GUPTA SO AS TO INDICATE ANY ON MONEY RECEIVED FROM THE ASSESSEE. O N THE GENERALIZED STATEMENT, THE ASSESSING OFFICER HAS MADE ADDITION. THE LD. CIT(A) HAS DISMISSED THE APPEAL BY PASSING EX PARTE ORDER AND WITHOUT GIVING ANY FINDING ON MERITS OF THE ADDITION. IN THE SUBSTANTI AL INTEREST OF JUSTICE, I SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND T HE MATTER IS RESTORED BACK TO HIM FOR DECIDING THE ISSUE AFRESH AFTER PRO VIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSE SSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. ITA 853 & 854/JP/2017 HARJEET KAUR & MOHAN LAL KHATANWALIA VS. ITO 4 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS AL LOWED IN PART FOR STATISTICAL PURPOSES ONLY. 7. NOW I TAKE ITA NO. 854/JP/2017. THE FACTS AND CIRCUMSTANCES AS WELL AS THE GROUNDS T AKEN BY THE ASSESSEE ARE SAME AS RAISED IN ITA NO. 853/JP/2017. THE LD. CIT(A) HAS DISMISSED THE APPEAL AFTER PASSING THE EX PARTE ORD ER. FOLLOWING THE REASONING GIVEN IN ITA NO. 853/JP/2017, THE ORDER O F THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED BACK TO THE FILE O F THE LD. CIT(A) FOR DECIDING THE ISSUE AFRESH AFTER GIVING DUE AND EFFE CTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. ASSESSEE IS TO APPEAR BEFO RE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER. 8. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEES ARE ALLOWED IN PART FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 26TH MARCH, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 26 TH MARCH, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. HARJEET KAUR, AJMER. ITA 853 & 854/JP/2017 HARJEET KAUR & MOHAN LAL KHATANWALIA VS. ITO 5 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 2(1), AJMER. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 853 & 854/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR