RAM SINGH,PALWAL V. INCOME TAX OFFICER WARD 2(1) - NFAC, FARIDABAD

ITA 3898/DEL/2024

AI Insights

The case involves three appeals by Ram Singh, a farmer, against the Income Tax Officer's additions to his income for the assessment years 2013-14, 2014-15, and 2015-16. The additions were made following the assessee's admission of cash payments for his son's medical college admission, which the tax authorities treated as unaccounted income. The Tribunal heard arguments from both parties and considered the evidence and submissions presented. Ultimately, the Tribunal found that while the assessee did not satisfactorily prove the source of the cash payments, the possibility of these funds being accumulated from agricultural activities could not be entirely ruled out. Therefore, a partial relief was granted by reducing the contested additions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 31546 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: NIKUNJ GUPTA
• Keywords: Earning of tax free income
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 3898/Del/2024 : Asstt. Year: 2013-14 ITA No. 3899/Del/2024 : Asstt. Year: 2014-15 ITA No. 3900/Del/2024 : Asstt. Year: 2015-16 Ram Singh, H. No. 168, Ronija Post Asawata, Haryana-121102 Vs Income Tax Officer, Ward-2(1)-NFAC, Fardiabad, Haryana (APPELLANT) (RESPONDENT) PAN No. FFAPS7471K Assessee by : Sh. Nikunj Gupta, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 01.01.2025 Date of Pronouncement: 01.01.2025 ORDER These assessee’s three appeals for Assessment Years 2013-14, 2014-15 & 2015-16 arise against the common order dated 27.06.2024 of CIT(A)/NFAC, Delhi’s common DIN & order ITBA/NFAC/S/250 /2024-25 /1066120012(1) / 1066120189(1) / 1066120378(1), in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case files perused. 3. Coming straightaway to the assessee’s identical sole substantive ground raised in the instant three appeals challenging the learned lower authorities action inter alia adding sums of Rs.6,07,000/-, Rs.6,50,000/- and Rs.7,48,000/; assessment year wise, respectively, as representing the cash payments for admission of his son Mst. Arun in the medical college concerned, both the parties have raised their vehement ITA Nos. 3898, 3899 & 3900/Del/2024 Ram Singh 2 submissions against and in support thereof during the course of hearing. 4. The assessee’s case in this backdrop more particularly is that he is a farmer having cultivated agricultural lands all along and therefore, the impugned addition amount ought to be treated as his exempt income only. The Revenue’s vehement contention on the other hand is that there is no rebuttal from the assessee’s side about all the relevant facts making departmental authorities to initiate the proceedings u/s 148/147 of the Act which have culminated in the identical sole addition in these three assessee. 5. I have given my thoughtful consideration to foregoing rival submissions and find no reason to accept party’s stand in entirety. This is for the reason that neither the assessee has been able to satisfactorily discharge the onus of proving source of the cash payments nor the department could controvert the fact that he is an agriculturist and therefore, possibility of cash accumulation could not be altogether ruled out. Be that as it may, it is deemed appropriate in these peculiar facts a lump sum addition of Rs. 1,07,000/-, Rs.1,50,000/- and Rs.2,48,000/- in assessment year wise, respectively, would be just and proper with a rider that the same shall not be as a precedent. The assessee gets relief of Rs.5,00,000/- each in all these three assessment years. Necessary computation shall follow as per law. 5.1 No other grounds or argument has been raised during the course of hearing. ITA Nos. 3898, 3899 & 3900/Del/2024 Ram Singh 3 5. These assessee’s three appeals are partly allowed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 01/01/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 01/01/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR "