Smt. R. Kavitha, Bangalore v. DCIT, Bangalore

CO 52/BANG/2009 | misc
Pronouncement Date: 11-03-2010 | Result: Dismissed

Appeal Details

RSA Number 5221123 RSA 2009
Bench Bangalore
Appeal Number CO 52/BANG/2009
Duration Of Justice 5 month(s) 11 day(s)
Appellant Smt. R. Kavitha, Bangalore
Respondent DCIT, Bangalore
Appeal Type Cross Objection
Pronouncement Date 11-03-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 11-03-2010
Date Of Final Hearing 02-03-2010
Next Hearing Date 02-03-2010
Assessment Year misc
Appeal Filed On 30-09-2009
Judgment Text
THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE DR. O.K NARAYANAN VICE PRESIDENT AND SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER IT(SS)A NO.51 /BAN G/2008 (BLOCK ASST. YEAR -1.4.1997 TO 3.4.2003) THE DY. COMMISSIONER OF INCOME-TAX CIRCLE-1(1) BANGALORE. . APPELLANT VS. SMT. R KAVITHA NO.1147 12 TH MAIN ROAD H.A.L II STAGE INDIRANAGAR BANGALORE-560 008. . RESPONDENT CO NO.52 /BANG/2009 (BLOCK ASST. YEAR -1998-99 TO 2003-04) THE DY. COMMISSIONER OF INCOME-TAX CIRCLE-1(1) BANGALORE. . APPELLANT VS. SMT. R KAVITHA NO.1147 12 TH MAIN ROAD H.A.L II STAGE INDIRANAGAR BANGALORE-560 038. . RESPONDENT REVENUE BY : SMT. JACINTA ZIMIK VASHAI ADDL. CO MMISSIONER OF INCOME-T AX ASSESSEE BY : SHRI NARENDRA SHARMA ADVOCATE IT(SS)A NO.51/B/08 & CO NO.52/B/09 2 O R D E R PER DR. O.K NARAYANAN VICE PRESIDENT THIS APPEAL IS FILED BY THE REVENUE. THE CROSS-OB JECTION IS FILED BY THE ASSESSEE. THE APPEAL IS A BLOCK ASSES SMENT APPEAL. THE APPEAL AND CROSS-OBJECTION ARE DIRECTED AGAINST THE ORDER OF THE CIT(A)- VI AT BANGALORE DATED 31.3.2008. THE BLOCK ASSESSMENT HAS BEEN MADE U/S 143(3) READ WITH SEC. 158BD OF THE IN COME-TAX ACT. 2. THE ONLY GROUND RAISED BY THE REVENUE IN THIS AP PEAL IS THAT THE CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.6 6 3 780/- MADE BY THE ASSESSING OFFICER AGAINST UNEXPLAINED INVESTMENT IN JEWELLERY. 3. THE DETAILS OF THE JEWELLERY ACCOUNTABLE TO SMT. R KAVITHA ARE AVAILABLE AT PAGE 4 OF THE CIT(A)S ORDER WHICH GI VES A PICTURE REGARDING THE NATURE OF ORNAMENTS INCLUDING DIAMOND ORNAMENTS BY WAY OF GIFTS ETC. ETC. THE ENTIRE ADDITION HAS BE EN DELETED BY THE CIT(A) ON THE SOLE GROUND THAT THE ORNAMENTS WERE N OT ACQUIRED OUT OF THE INCOME EARNED BY THE ASSESSEE BUT WERE ACTUA LLY GOT OUT OF GIFTS RECEIVED FROM VARIOUS PERSONS BEFORE AND AFTER MARR IAGE. THE REASONING RELIED ON BY THE CIT(A) IS VERY PLAUSIBLE ONE WHEN WE IT(SS)A NO.51/B/08 & CO NO.52/B/09 3 CONSIDER THE PRACTICAL CIRCUMSTANCES OF LIFE AND AL SO THE FINANCIAL STATUS OF THE ASSESSEE. BUT THAT DOES NOT MEAN TH E ENTIRE QUANTITY OF GOLD COULD BE THE RESULT OF GIFTS RECEIVED FROM OTH ERS. SOME OF THE ORNAMENTS WOULD NOT HAVE BEEN GENERATED FROM GIFTS. THE QUESTION IS WHO PURCHASED THOSE ORNAMENTS? IF THE ASSESSEE HAS NOT PRODUCED THE SOURCE FOR THE PURCHASE IT SHOULD HAVE BEEN BROUG HT IN THE HANDS OF ANY OTHER PERSON. AS THAT HAS NOT BEEN DONE IN THE PRESENT CASE WE FIND THAT IT IS NOT PROPER TO DELETE THE ENTIRE ADD ITION OF RS.6 63 780/- ON THE GROUND OF RECEIPT OF GIFTS. 4. TAKING IN TO ALL THE ASPECTS OF THE CASE WE SET ASIDE THE ORDER OF THE CIT(A) ON THIS POINT AND RESTORE THE ADDITION T O A SUM OF RS.2 00 000/-. THE BALANCE AMOUNT OF RS.4 63 780/- IS DELETED. 5. WE DO NOT FIND MUCH FORCE IN THE GROUNDS RAISED IN THE CROSS- OBJECTION WHICH ARE NOTHING BUT LEGAL PROPOSITIONS BASED ON JUDICIAL PRONOUNCEMENTS. THE CROSS OBJECTION IS THEREFORE LIABLE TO BE DISMISSED. IT(SS)A NO.51/B/08 & CO NO.52/B/09 4 6. IN RESULT THE APPEAL FILED BY THE REVENUE IS PA RTY ALLOWED AND THE CROSS-OBJECTION FILED BY THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY THE 11 TH DAY OF M ARCH 2010 AT BANGALORE. SD/- SD/- (SHAILENDRA KUMAR YADAV) (DR. O.K NARAYA NAN) JUDICIAL MEMBER VICE PR ESIDENT VMS. COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF 7..GF ITAT NEW DELHI. BY ORD ER ASST. REGISTRAR ITAT BANGALOR E.