Smt. Saroj Kumar, Etah v. ITO, Etah

ITA 193/AGR/2007 | 2002-2003
Pronouncement Date: 16-04-2010 | Result: Allowed

Appeal Details

RSA Number 19320314 RSA 2007
Bench Agra
Appeal Number ITA 193/AGR/2007
Duration Of Justice 2 year(s) 11 month(s) 13 day(s)
Appellant Smt. Saroj Kumar, Etah
Respondent ITO, Etah
Appeal Type Income Tax Appeal
Pronouncement Date 16-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 21-04-2010
Assessment Year 2002-2003
Appeal Filed On 03-05-2007
Judgment Text
1 ITA 193-07 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) ITA NO. 193/AG./2007 ASSTT. YEAR : 2002-03. SMT. SAROJ KUMARI VS. THE INCOME-TAX OFFICER WIFE OF SHRI DAYA SHANKER GUPTA ETAH. BARA BAZAR JALESAR (ETAH) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.N. AGARWAL ADVOCATE RESPONDENT BY : SHRI S.R. SAHU JR. D/ R ORDER PER R.K. GUPTA J.M. THE APPEAL OF THE ASSESSEE WAS DISPOSED OFF BY THE TRIBUNAL VIDE ORDER DATED 30 TH SEPTEMBER 2008. THE ASSESSEE HAD FILED AMENDED GRO UNDS OF APPEAL WHICH READS AS UNDER :- THAT THE LD. CIT (A) IS WRONG ON THE LAW AND FACT S IN SUPPORTING THE ORDER OF AO IN THE TOTAL ADDITION MADE OF RS. 6 10 000/- WITHOUT CONSIDERING THE FACT THAT CAPITAL OF RS. 1 72 050/- IS FROM HIS REGULAR CAPITAL ACCOUNT. THE LD. COUNSEL OF THE ASSESSEE STATED THAT THE AMO UNT OF RS. 1 72 050 IS COMING FROM EARLIER YEAR. IT WAS FURTHER STATED THAT THIS FACT CAN BE EXAMINED FROM THE ASSESSMENT RECORD OF THE ASSESSING OFFICER ITSELF. ON THE OTH ER HAND THE LD. D/R STATED THAT THE 2 MATTER CAN BE SENT BACK TO THE FILE OF ASSESSING OF FICER TO CONSIDER AND EXAMINE THIS ASPECT. 2. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES WE RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER TO EXAMINE THE AVAILABILITY OF CA PITAL AMOUNTING TO RS. 1 72 050/- WHICH IS STATED TO BE COMING FROM EARLIER YEAR FROM HIS REGULAR CAPITAL ACCOUNT. THE ASSESSING OFFICER WILL ALSO AFFORD OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 3. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 16. 4.2010. ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA DATED : _____/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R ITAT AGRA. GUARD FILE (ITA 193/AG/2007) BY ORDER AR ITAT AGRA.