The ACIT, 1(2), Bhopal V. DR. YOGIRAJ SHARMA, Bhopal

ITSSA 223/IND/2013

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 0425 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 17-11-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 22-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALCHAND
• Assessee Lawyers: B K NEMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI P.K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI MUKUL SHRAWAT, HONBLE JUDICIAL MEMBER IT(SS) NO. 223/IND/2013 : (A SST . Y EAR : 2002 - 03) ASST . COMMISSIONER OF INCOME TAX - 1(2), BHOPAL ( APPELLANT ) VS DR. YOGIRAJ SHARMA A - 70, SHAKTI NAGAR, BHOPAL PAN : ALOPS1636H (RESPONDENT) ASSESSEE BY : B.K. NEMA & K.P. DEWANI REVENUE BY : LALCHAND, CIT DR DATE OF HEARING : 17 /09/2014 DATE OF PRONOUNCEMENT : 17 / 11 /2014 O R D E R PER P.K. BANSAL 1. THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A) DT. 18.3.2013 BY TAKING THE FOLLOWING EFFECTIVE GROUNDS OF APPEAL : ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN : 1. DELETING THE ADDITION OF RS.60,000/ - MADE BY THE AO ON SUBSTANTIVE BASIS ON ACCOUNT OF UNEXPLAINED TUTION FEES RECEIVED BY SMT. SHASHI SHARMA, WIFE OF THE ASSESSEE. 2. DELETING THE ADDITION OF RS.4,20,700/ - MADE BY THE AO SUBSTANTIVE BASIS ON ACCOUNT OF UNEXPLAINED A GRICULTURE INCOME, TREATED AS INCOME FROM OTHER SOURCES. 2. THE FIRST GROUND RELATES TO RS. 60,000/ - SHOWN AS TUITION FEES BY WIFE OF THE ASSESSEE. THE AO TREATED IT TO THE INCOME OF DR. YOGIRAJ SHARMA AND ASSESSED IT SUBSTANTIVELY IN HIS HANDS AND PROT ECTIVELY IN THE HANDS OF SMT. SHASHI SHARMA. 3. WE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT SMT. SHASHI SHARMA IS INDEPENDENTLY ASSESSED TO INCOME TAX FROM 2 IT(SS) NO. 223/IND/2013 (ASST. YEAR : 2002 - 03) A.Y 1983 - 84 AND TUITION FEES IS ASSESSED IN THE EARLIER YEAR AS HER INCOME. SHE IS QUALIFIED AS BA, B.ED. IN THE A.Y 2001 - 02 THE SAME AO ASSESSED TUITION FEES IN THE HANDS OF SMT. SHASHI SHARMA AS RETURNED BY HER AMOUNTING TO RS. 51,000/ - . THERE HAD BEEN SEARCH IN THE CASE OF DR. YOGIRAJ SHARMA AND NO INCRIMINAT ING EVIDENCE WAS BROUGHT TO OUR KNOWLEDGE BY THE LD. DR SO THAT THIS INCOME CAN FORM PART OF THE INCOME OF DR. YOGIRAJ SHARMA. WE, THEREFORE, CONFIRM THE ORDER OF CIT(A) ON THIS ISSUE. THUS, THIS GROUND STANDS DISMISSED. 4. GROUND NO. 2 RELATES TO AGRICU LTURAL INCOME SHOWN BY SMT. SHASHI SHARMA. THE AO ASSESSED THE SAID INCOME IN THE HANDS OF THE ASSESSEE ON SUBSTANTIVE BASIS AND IN THE HANDS OF HIS WIFE, SMT. SHASHI SHARMA ON PROTECTIVE BASIS. WHEN THE MATTER WENT BEFORE CIT(A), CIT(A) DELETED THE ADDI TION. WE HAVE ALREADY HELD IN THE CASE OF SMT. SHASHI SHARMA THAT SHE WAS HOLDING AGRICULTURAL LAND AND CARRYING ON AGRICULTURAL ACTIVITY. INCOME FROM AGRICULTURE HAS BEEN ACCEPTED BY THE REVENUE IN A.Y 2001 - 02 IN THE HANDS OF THE WIFE OF THE ASSESSEE. NO INCRIMINATING EVIDENCE WAS BROUGHT TO OUR KNOWLEDGE BY THE LD. DR WHICH MAY PROVE THAT THE AGRICULTURAL LAND DID NOT BELONG TO THE WIFE OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES, WE CONFIRM THE ORDER OF CIT(A) DELETING THE ADDITION IN THE HANDS OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. 6. ORDER PRONOUNCED IN PURSUANCE OF RULE 34(4) OF ITAT RULES, 1963 BY PUTTING ON NOTICE BOARD OF THE BENCH AT INDORE . SD/ - ( MUKUL SHRAWAT ) JUDICIAL MEMBER SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER DATED : 17 / 11 /2014 *SSL* 3 IT(SS) NO. 223/IND/2013 (ASST. YEAR : 2002 - 03) COPY TO : (1) ASSESSEE (2) REVENUE (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER