Miss David Stella Charles, Pune v. UTI Ward 7(3) Pune,

ITA 1424/PUN/2009 | 2005-2006
Pronouncement Date: 21-09-2010

Appeal Details

RSA Number 142424514 RSA 2009
Assessee PAN ACUPD5641A
Bench Pune
Appeal Number ITA 1424/PUN/2009
Duration Of Justice 9 month(s) 10 day(s)
Appellant Miss David Stella Charles, Pune
Respondent UTI Ward 7(3) Pune,
Appeal Type Income Tax Appeal
Pronouncement Date 21-09-2010
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 21-09-2010
Assessment Year 2005-2006
Appeal Filed On 11-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH PUNE SINGLE MEMBER CASE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER I.T.A. NO. 1424 TO 1427/PN/2009 A.Y. 2005-06 2004-05 2003-04. 2002-03 MISS DAVID STELLA CHARLES 8 DASTAN APARTMENTS GURUNANAK NAGAR OPP. SAINT ROHIDAS GARDEN PUNE-411 042 PAN ACUPD 5641 A APPELLANT VS. I.T.O. WARD 7(3) PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SMT. MANJU AJWANI ORDER THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAI NST SEPARATE ORDERS OF THE ORDER OF THE CIT(A)-III PUN DATED 28-8- 2009 FOR A.Y. 2005-06 2004-05 2003-04 AND 2002-03 . 2. BASICALLY FOR A.Y. 2005-06 THE ASSESSEE HAS FIL ED AN APPEAL AGAINST THE ADDITION OF RS. 81 470/- MADE ON ACCOUNT OF CASH BALANCE. THE ASSESSEE IS AN INDIVIDUAL AN D HAVING INCOME FROM SALARY AND OTHER SOURCES AND INCOME FRO M HOUSE PROPERTY. DURING THE YEAR UNDER CONSIDERATION THE ASSESSEE HAS SHOWN INCOME OF RS. 1 47 630/- AND ASSESSMENT W AS COMPLETED BY THE A.O ON A TOTAL INCOME OF RS. 2 31 920/- AFTER ITA NO. 1424 TO 1427/PN/2009 DAVID STELLA CHARLES A.Y. 2005-06 2004-05 2003-04. 2002-03 2 MAKING VARIOUS ADDITIONS/DISALLOWANCES. THE MAIN A DDITION IS ON ACCOUNT OF DEPOSIT IN THE BANK. THE STAND OF TH E ASSESSEE WAS THAT THE DEPOSIT IN THE BANK WAS OUT OF WITHDRA WAL FROM THE BANK ACCOUNT. ON PERUSAL OF THE CASH FLOW STAT EMENT THE A.O FOUND THAT THAT AN AMOUNT OF RS. 76 889/- DID N OT TALLY WITH THE AMOUNT OF WITHDRAWAL. HE ALSO OBSERVED TH AT THE DEPOSITS MADE BY THE ASSESSEE IN THE BANK ON VARIOU S DATES TOTALING TO RS. 1 52 000/- COULD NOT BE RECONCILED BY THE ASSESSEE. CONSIDERING THE OPENING BALANCE OF RS. 7 5 651/- THE BALANCE AMOUNT OF RS. 76 800/- WAS TREATED BY T HE A.O AS UNEXPLAINED AND ADDED THE SAME TO THE TOTAL INCOME OF THE ASSESSEE. THE A.O HAS FURTHER MADE AN ADDITION OF RS. 5 799/ TO THE INCOME OF THE ASSESSEE. 3. THE STAND OF THE ASSESSEE HAS BEEN THAT THE A.O WAS NOT JUSTIFIED IN MAKING AN ADDITION OF RS. 76 800/- WH ILE ALL THE DETAILS IN THIS REGARD WERE FILED AND THE ASSESSEE WAS HAVING INCOME FROM DIFFERENT SOURCES AS DISCUSSED ABOVE. S IMILARLY OTHER ADDITIONS WERE MADE AND THE CIT(A) WAS NOT JU STIFIED IN SUSTAINING THE SAME. IT IS NOT IN DISPUTE THAT THE ASSESSEE IS HAVING INCOME FROM OTHER SOURCES AND INCOME FROM SA LE OF PROPERTY AS DISCUSSED BY THE A.O IN PARA 4 OF HIS O RDER. UNDER THESE CIRCUMSTANCES THE DEPOSITS COULD HAVE BEEN F ROM DIFFERENT SOURCES. DETAILED INQUIRY SHOULD HAVE BE EN MADE TO GET CLEAR PICTURE WHICH IS MISSING IN THIS CASE WHI CH IS NOT ITA NO. 1424 TO 1427/PN/2009 DAVID STELLA CHARLES A.Y. 2005-06 2004-05 2003-04. 2002-03 3 JUSTIFIED. UNDER FACTS AND CIRCUMSTANCES ADDITION IN QUESTION IS DIRECTED TO BE DELETED. SIMILAR ISSUE HAS BEEN RAISED IN OTHER YEARS AS WELL. FACTS BEING SIMILAR FOLLOWIN G THE SAME REASON SIMILAR ADDITIONS IN OTHER YEARS ARE ALSO D ELETED. 3. IN THE RESULT ALL THE APPEALS ARE ALLOWED AS DI SCUSSED ABOVE. PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER 2010. SD/- (SHAILENDRAKUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 21 ST SEPTEMBER 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- KOLHAPUR (4) CIT(A)- KOLHAPUR (5) THE D.R. ITAT PUNE PUNE TRUE COPY BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL PUNE BENCHES PUNE