Smt. Juhiben Chiragbhai Thakker, Ahmedabad V. DCIT, Central Circle-1(1), Ahmedabad

ITSSA 220/AHD/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9263 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Gift
• Section: 143(3); 68

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER () ./ I.T(SS).A. NO. 220/AHD/2018 ( ASSESSMENT YEAR : 2011-12) SMT. JUHIBEN CHIRAGBHAI THAKKER 19-21, NARAYAN CHAMBERS, B/H. PATANG HOTEL, ASHRAM ROAD, AHMEDABAD / VS. D.C.I.T. CENTRAL CIR.1(1), AAYKAR BHAVAN, ASHRAM ROAD, AHMEDABAD ./ ./ PAN/GIR NO. : AJGPV4149N ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI ALOK SINGH, CIT.D.R. !' DATE OF HEARING 04/09/2019 #$%& !' / DATE OF PRONOUNCEMENT 04/10/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-11, AHMEDABAD (CIT(A) IN SHORT), DATED 2 6.04.2018 ARISING IN THE ASSESSMENT ORDER DATED 18.03.2015 PASSED BY THE ASSESSING IT(SS)A NO. 220/AHD/17 [SMT. JUHIBEN C. THAKKER VS. DCIT] A.Y. 2011-12 - 2 - OFFICER (AO) UNDER S. 143(3) R.W.S. 153A(1)(B) OF T HE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2011-12. 2. THE SUBSTANTIVE GROUNDS OF APPEAL RAISED BY THE ASSESSEE READ AS UNDER:- 1. BOTH THE LD. A.O. HAS ERRED IN MAKING THE ADDIT ION TREATING THE CASH RECEIVED ON HER MARRIAGE OCCASION CREDIT OF RS.4,21 ,121/- AS UNEXPLAINED CASH CREDITS U/S 68 OF THE I.T. ACT AND LD. CIT(A) HAS ERRED IN PARTLY CONFIRMING THE ADDITION OF RS.2,00,000/- WITHOUT PR OPERLY CONSIDERING THE SUBMISSION MADE BEFORE THEM. 2. BOTHE THE LD. AO ERRED IN CONFIRMING THE CASH DE POSIT OF RS.55,000/- INTO THE BANK TAKING INTO ACCOUNT OF THE THEORY OF TELESCOPI NG AND LD. CIT(A)-11 ERRED, IN CONFIRMING THE ADDITION OF RS.55,000/-. 3. WHEN THE MATTER WAS CALLED FOR HEARING, NONE APP EARED ON BEHALF OF THE ASSESSEE. ACCORDINGLY, THE MATTER WAS PROCE EDED EX PARTE. 4. ON PERUSAL OF THE ORDER OF THE CIT(A), IT SEEMS THAT THE FIRST APPELLATE ORDER HAS BEEN PASSED EX PARTE AS THE ASSESSEE HAS FAILED TO COMPLY WITH THE APPOINTED DATE OF HEARING AS NOTED IN THE ORDER. THE CIT(A) ACCORDINGLY DECIDED THE ISSUE WITHOUT THE BE NEFIT OF EVIDENCES, IF ANY, TO SUPPORT THE ADDITIONS CONFIRMED BY THE C IT(A). FROM THE CASE RECORDS, IT IS OBSERVED THAT THE ASSESSEE SEEK S TO CLAIM THAT THE WHOLE OF THE CASH DEPOSITS ARE EITHER FINANCE BY GI FTS FROM FRIENDS AND RELATIVES AT THE TIME OF MARRIAGE OR OUT OF CASH WI THDRAWALS IN PAST. THE CIT(A) HOWEVER HAS GIVEN PARTIAL BENEFIT ON ACC OUNT OF POSSIBLE CASH GIFTS. THUS, WE CONSIDER IT JUST AND PROPER T HAT THE MATTER IS REMITTED BACK TO THE FILE OF THE CIT(A) FOR RECONSI DERATION OF EVIDENCES, IF ANY, PLACED BEFORE THE CIT(A) OR MAY BE PLACED IN THE COURSE OF THE PROCEEDINGS. IT SHALL BE OPEN TO THE ASSESSEE TO ADDUCE SUCH EVIDENCES AS SHE MAY CONSIDER IT EXPEDIENT TO SUPPORT THE SOURCE OF CASH DEPOSITS IN CONTROVERSY. THUS, IN THE LARGE R INTEREST OF JUSTICE, IT(SS)A NO. 220/AHD/17 [SMT. JUHIBEN C. THAKKER VS. DCIT] A.Y. 2011-12 - 3 - MATTER IS REMITTED BACK TO THE CIT(A) FOR ADJUDICAT ION OF THE APPEAL IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 04/10/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- ). / REVENUE 2. / ASSESSEE +. ,-.! /! / CONCERNED CIT 4. /!- / CIT (A) 2. 345 6!6-.7 ' -.&7 89, / DR, ITAT, AHMEDABAD :. 5;< = / GUARD FILE. BY ORDER / 7 /8 ' -.&7 89, THIS ORDER PRONOUNCED IN OPEN COURT ON 04/10/201 9