Tej Lal Bharti, New Delhi V. ITO, Ward-67(4), New Delhi

ITA 855/DEL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5129 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Assessee Lawyers: TEJ LAL BHARTI
• Keywords: Source of fund; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 855/DEL/2019 ASSESSMENT YEAR: 2009-10 TEJ LAL BHARTI A-101, SAHARA APARTMENTS, SECTOR-VI, DWARKA, NEW DELHI. PAN NO. AJMPB5066A VS ITO WARD-67(4), CIVIC CENTRE, NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY SHRI TEJ LAL BHARTI, ASSESSEE REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) DATED 15.11.2018. THE ASSESSEE HAS TAKEN VARIOUS G ROUNDS OF APPEAL WHICH IS IN THE FORM OF FACTS OF THE CASE. HOWEVER, THE CRUX OF GROUNDS OF APPEAL IS THE ACTION OF THE LD. CIT(A ) BY WHICH HE HAS CONFIRMED AN ADDITION OF RS. 16,65,000/- WHICH THE AO HAD MADE ON ACCOUNT OF DEPOSITS IN HIS BANK ACCOUNT. 2. AT THE OUTSET, THE ASSESSEE STATED THAT HE IS AN OLD PERSON OF 80 YEARS AND HIS THREE SONS USED TO HELP HIM FINANC IALLY AND ONE OF HIS SON IS A CITIZEN OF IRELAND AND ANOTHER IS B RITISH CITIZEN AND THIRD IS A DOCTOR IN THE GOVERNMENT MEDICAL COLLEGE IN DELHI AND DATE OF HEARING 23.05.2019 DATE OF PRONOUNCEMENT 23.05.2019 2 ITA NO. 855/DEL/ 2019 TEJ LAL BHARTI THESE ALL MY SONS HAD BEEN HELPING FINANCIALLY FOR THE PURPOSE OF CONSTRUCTING A HOUSE IN MY NATIVE VILLAGE IN PUNJAB . HOWEVER, DUE TO SUDDEN DEATH OF MY BROTHER, I DID NOT CONSTRUCT THE HOUSE AND HAD TO DEPOSIT THE ENTIRE AMOUNT LAYING WITH ME IN THE BANK ACCOUNT WHICH THE AUTHORITIES BELOW HAVE WRONGLY AD DED TO MY INCOME. IT WAS SUBMITTED THAT THE PASSPORT COPIES OF MY SONS AND THE CONFIRMATIONS BY THEM CONFIRMING THEREIN THE FI NANCIAL SUPPORT OF ME WERE FILED BUT THE AUTHORITIES BELOW HAVE REJECTED THE SAME. 3. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT AS SESSEE COULD NOT SUBSTANTIATE THAT THE PAYMENTS DEPOSITED BY HIM IN THE BANK ACCOUNT WERE RECEIVED BY HIM FROM HIS CHILDREN AS THE AUTHORITIES BELOW CLEARLY HELD THAT THE VISITS OF T HE SONS AND THEIR WIVES HAPPENED ONLY AFTER THE DEPOSIT OF MONEY IN T HE BANK. THE ASSESSEE IN HIS REJOINDER STATED THAT BEFORE THEIR ARRIVAL MY SONS USED TO SEND ME MONEY THROUGH RELATIVES AND WHENEVE R HE VISITED THEM IN FOREIGN COUNTRIES, HE WAS GIVEN MONEY BY SO NS. THEREFORE, IT WAS PRAYED THAT THE ADDITION SUSTAINED BY LD. CI T(A) MAY BE DELETED. 4. I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THR OUGH THE MATERIAL PLACED ON RECORD. I FIND THAT THE ASSESSI NG OFFICER DID NOT BELIEVE THE WRITTEN CONFIRMATIONS FILED BY HIS SONS AS HE HAD HELD THAT NO SPECIFIC INSTANCE AND AMOUNT WAS MENTIONED BY THE SONS OF THE ASSESSEE AND MOREOVER, THE AUTHORITIES BELOW HAS HELD THAT THE MONEY WAS DEPOSITED BEFORE THE VISIT OF SONS AN D THEIR WIVES. 3 ITA NO. 855/DEL/ 2019 TEJ LAL BHARTI THE CONTENTION OF THE ASSESSEE THAT MONEY WAS KEPT BY HIM FOR CONSTRUCTION OF A HOUSE WAS ALSO NOT ACCEPTED BY TH E AUTHORITIES BELOW. HOWEVER, KEEPING IN VIEW THE FACTS AND CIRC UMSTANCES OF THE CASE, AND THE FACT THAT THE CHILDREN OF THE ASS ESSEE WERE WELL SETTLED. I, FEEL THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE THE SOURCE OF FUNDS. IN V IEW OF THE ABOVE, I SET ASIDE THE ISSUE TO THE OFFICE OF THE ASSESSIN G OFFICER WHO SHOULD RE-ADJUDICATE THE ISSUE AFTER HEARING THE AS SESSEE. ASSESSEE WILL BE AT LIBERTY TO FILE ANY OTHER EVIDE NCE TO SUBSTANTIATE HIS CLAIM. 5. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23/05/2019 SD/- (T.S. KAPOOR) ACCOUNTANT MEMBER DATED: 23.05.2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO. 855/DEL/ 2019 TEJ LAL BHARTI DATE OF DICTATION 23/05/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23/05/2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 23/05/2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 23/05/2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 23/05/2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 23/05/2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23/0 5/2019 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER