SHRI JAGDISH CHANDRA CHOUDHARY, AJMER V. INCOME TAX OFFICER, WARD-2-2, AJMER

ITA 926/JPR/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3271 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 01-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANMOHAN KANDPAL ACITOSDDR DHK
• Assessee Lawyers: PRERNA SHARMA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, ACCOUNTA NT MEMBER VK;DJ VIHY LA-@ ITA NO. 926/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 SHRI JAGDISH CHANDRA CHOUDHARY VILLAGE: DOURAI, TEJAJI KI GALI POST VIA H.M.T., AJMER CUKE VS. THE ITO WARD- 2(2), AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AIVPC 3743 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : MS PRERNA SHARMA, CA JKTLO DH VKSJ LS@ REVENUE BY: SHRI MANMOHAN KANDPAL, ACIT(OSD)-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22/11/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 25 /11/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A), AJMER DATED 23-05-2018 FOR THE ASSESSMEN T YEAR 2010-11, IN THE MATTER OF ORDER PASSED U/S 143(3)/147 OF THE I .T. ACT, 1961. 2.1 THE ONLY GRIEVANCE OF THE ASSESSEE IS REGARDING ADDITION OF RS. 10.00 LACS MADE BY THE AO WHICH WAS DEPOSITED BY HI M IN THE BANK ACCOUNT AFTER RECEIVING THE SAME FROM HIS FATHER. ITA NO.926/JP/2018 SHRI JAGDISH CHANDRA CHOUDHARY VS ITO, W ARD- 2(2), AJMER 2 2.2 DURING THE COURSE OF HEARING, IT WAS SUBMITTED BY THE LD.AR OF THE ASSESSEE THAT THE EXPLANATION FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) HAS NOT BEEN PROPERLY APPRECIATED BY HIM AS HIS FAT HER HAD GIVEN THE AMOUNT TO THE ASSESSEE OUT OF HIS PAST SAVINGS, SAL E OF ORNAMENTS AND SALE OF AGRICULTURAL PRODUCE. IT WAS FURTHER CONTENDED BY THE LD.AR OF THE ASSESSEE THAT THE LD. CIT(A) HAS WRONGLY OBSERVED T HAT FATHER OF THE ASSESSEE HAS GIVEN THE AMOUNT TO THE ASSESSEE OUT O F SALE PROCEEDS OF AGRICULTURAL LAND ON 19-04-2010 THUS THE AMOUNT WA S RECEIVED BEYOND THE END OF THE CURRENT FINANCIAL YEAR UNDER CONSIDE RATION. 2.3 ON THE OTHER HAND, THE LD. DR CONTENDED THAT TH E ASSESSEE HAS AGREED TO SURRENDER THIS AMOUNT AND TO PAY TAX. 2.4 I HAVE CONSIDERED THE RIVAL CONTENTIONS AND GON E THROUGH THE ORDERS OF THE LOWER AUTHORITIES AND FOUND FROM RECORD THAT BEFORE THE LD. CIT(A) THE ASSESSEE HAS FILED THE DETAILED SUBMISSIONS WHI CH HAS BEEN DULY INCORPORATED BY THE LD. CIT(A) IN HIS ORDER WHICH C LEARLY STATES THAT THE AMOUNT WAS GIVEN TO THE ASSESSEE BY HIS FATHER OUT OF THE SALE PROCEEDS OF ORNAMENTS, PAST SAVINGS AND AGRICULTURAL PRODUCE. I N THIS SUBMISSION, THERE IS NO MENTION THAT THE FATHER HAS GIVEN THE C ASH OUT OF SALE PROCEEDS OF AGRICULTURAL LAND WHICH APPEARS TO BE WRONGLY TA KEN BY THE LD. CIT(A). THUS THERE WAS A WRONG APPRECIATION OF FACTS WHICH GOES TO THE ROOT OF THE MATTER TO THE ASSESSEE. IN THE SUBSTANTIAL INTEREST OF JUSTICE, I RESTORE THE ITA NO.926/JP/2018 SHRI JAGDISH CHANDRA CHOUDHARY VS ITO, W ARD- 2(2), AJMER 3 MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECID ING THE ISSUE AFRESH AFTER CONSIDERING THE CORRECT REPLY FILED BY THE ASSESSEE . I DIRECT ACCORDINGLY. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 /11/2 019. SD/- JESK LH 'KEKZ (RAMESH C. SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25/11/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI JAGDISH CHANDRA CHOUDHARY. AJME R 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 2(2), AJMER 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.926/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR