Smt. Rachna Singh, Chandigarh V. DCIT, CC-II, Chandigarh

ITA 895/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0335 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S PHANI KISHORE

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , ! '# $ % & '# , () BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 895/CHD/2018 / ASSESSMENT YEAR : 2013-14 SMT. RACHNA SINGH, H.NO. 288, SECTOR 10A, CHANDIGARH VS. THE DCIT, CENTRAL CIRCLE-II, CHANDIGARH ./PAN NO: ABSPR0544F / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. SUDHIR SEHGAL, ADVOCATE ' ! / REVENUE BY : SH. G.S. PHANI KISHORE, CIT DR # $ % /DATE OF HEARING : 20.11.2018 &'() % / DATE OF PRONOUNCEMENT : 20.11. 2018 (*/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 21.5.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, GURGAON [HEREINAFTER REFERRED TO AS CIT(A)]. 2. IN THIS APPEAL, THE ASSESSEE HAS AGITATED THE AD DITIONS / ENHANCEMENT OF ADDITIONS ON ACCOUNT OF UNEXPLAINED JEWELLERY FO UND AT THE PREMISES OF THE ASSESSEE. 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAD APPEARED BEFORE THE HON'BLE SETTLEMENT COMMISSION IN RESPECT OF THE DISPUTED ADDITIONS. THE ASSESSEE HAD MADE CERTAIN ITA NO. 895/CHD/2018- SMT. RACHNA SINGH, CHANDIGARH 2 SUBMISSIONS AND THE DEPARTMENT IN ITS REPORT UNDER RULE 9 AND RULE 9A HAD ACCEPTED THE EXPLANATION GIVEN BY THE ASSESSEE IN RESPECT OF THE JEWELLERY AND DID NOT DISPUTE THIS ISSUE BEFORE TH E HON'BLE SETTLEMENT COMMISSION. HOWEVER, THE SAID RULE 9 & RULE 9A REPO RT HAS NOT BEEN PRODUCED BEFORE US. WE, THEREFORE, RESTORE THIS IS SUE TO THE FILE OF THE ASSESSING OFFICER TO VERIFY AS TO WHETHER THE ISSUE RELATING TO THE UNEXPLAINED JEWELLERY HAS NOT BEEN DISPUTED BY THE DEPARTMENT BEFORE THE HON'BLE SETTLEMENT COMMISSION. IF THE CONTENTION O F THE ASSESSEE IS FOUND CORRECT THEN NO ADDITION SHOULD BE WARRANTED AND IF THE CONTENTION HAS NOT BEEN FOUND CORRECT, THEN THE ASSESSING OFFICER WILL DECIDE THE MATTER AFRESH IN ACCORDANCE WITH LAW. THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20.11.2018 SD/- SD/- ( $ % & '# / ANNAPURNA GUPTA) () / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 20.11. 2018 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR