THE ITO, Ward -7(3), v. SMT. TINABEN M. HADIA,

ITA 194/AHD/2003 | 1995-1996
Pronouncement Date: 02-12-2011 | Result: Dismissed

Appeal Details

RSA Number 19420514 RSA 2003
Bench Ahmedabad
Appeal Number ITA 194/AHD/2003
Duration Of Justice 8 year(s) 10 month(s) 19 day(s)
Appellant THE ITO, Ward -7(3),
Respondent SMT. TINABEN M. HADIA,
Appeal Type Income Tax Appeal
Pronouncement Date 02-12-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 27-02-2008
Date Of Final Hearing 29-11-2011
Next Hearing Date 29-11-2011
Assessment Year 1995-1996
Appeal Filed On 13-01-2003
Judgment Text
. .. . . .. . ! ! ! ! ' '' '# ## # ' ' ' '. .. .$ #$ $ #$ $ #$ $ #$ %& ' %& ' %& ' %& ' % ! % ! % ! % ! IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : AHMEDABAD BEFORE HONBLE SHRI G.C.GUPTA V.P. & HONBLE SHRI A.MOHAN ALANKAMONY A.M.) # # # #. ITA NO. 194 / AHD./2003 : ()- 1995-1996 I.T.O. WARD-7(3) AHMEDABAD -VS- SM T. TINABEN H. HADIA AHMEDABAD ( - /APPELLANT) ( ./ - /RESPONDENT ) - 0 1 % / APPELLANT BY : SHRI VINOD TANWANI SR.D.R. ./ - 0 1 % / RESPONDENT BY : NONE 2 0 34& / DATE OF HEARING : 29/11/2011 5$( 0 34& / DATE OF PRONOUNCEMENT : 02/12/2011 %6 %6 %6 %6 / ORDER PER SHRI G.C.GUPTA VICE PRESIDENT : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 1995-96 IS DIRECTED AGAINST THE ORDER DATED 16.10.2002 OF THE CIT(A)-XIII AHME DABAD. 2. AT THE TIME OF HEARING OF THE APPEAL NONE APPE ARED ON BEHALF OF THE ASSESSEE- RESPONDENT. THE NOTICE OF HEARING WAS SERVED BY THE DEPARTMENT ON THE RESPONDENT ASSESSEE. IN THESE FACTS WE PROCEED TO DECIDE THE APPEAL OF THE REVENUE EX-PARTE QUA THE ASSESSEE-RESPONDENT ON MERIT AFTER HEARING THE LD. D.R. 3. THE ONLY GROUND OF THE APPEAL OF THE REVENUE IS AS UNDER: 1. THE LEARNED CIT(A) HAS ERRED IN DELETING THE ADD ITION OF RS.17 08 000/- MADE BY THE ASSESSING OFFICER BEING UNEXPLAINED AMO UNT OF DEPOSIT FOUND IN HER NAME DURING THE PREVIOUS YEAR UNDER CONSIDERATI ON. 4. THE LD. D.R. HAS RELIED ON THE ORDER OF THE AO A ND SUBMITTED THAT THE HUSBAND OF THE ASSESSEE HAS NOT TRANSFERRED THE AMOUNT OF R S.17 LACS BY WAY OF BANK DRAFT OR ITA NO. 194-AHD-03 2 CHEQUE OR BY MONEY TRANSFER AND THE ENTIRE TRANSACT ION HAS BEEN MADE IN CASH. HE SUBMITTED THAT THE SO-CALLED AGREEMENT DATED 13.12. 1994 WAS SIMPLY ON A STAMP PAPER OF RS.10/- AND THE LARGE SUM OF MONEY OF RS.17 LACS SHOULD HAVE BEEN RECORDED BEFORE THE NOTARY PUBLIC. HE REFERRED TO THE RELEVANT PORT ION OF THE ASSESSMENT ORDER IN SUPPORT OF HIS ARGUMENTS. 5. WE HAVE HEARD THE SUBMISSIONS OF THE LD. D.R. AN D PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE ASSESSEE WAS MARRI ED TO SHRI HIRJIBHAI G. HADIA ON 14.08.1989 BUT THERE WAS SERIOUS DISPUTE WITH HER H USBAND AND THEY WERE SEPARATED JUDICIALLY ON 14.08.1991. THE CLAIM OF THE ASSESSEE WAS THAT SHE WAS NOT ENGAGED IN ANY BUSINESS ACTIVITIES AT ANY POINT OF TIME AND DU RING THE FINANCIAL YEAR 1994-95 SHE RECEIVED A SUM OF RS.17 LACS FROM SHRI HIRJIBHAI G. HADIA. IT WAS SUBMITTED BEFORE THE AO THAT SHRI HIRJIBHAI G. HADIA HAD WITHDRAWN A SUM OF RS.16 LACS FROM THE CURRENT A/C. NO.1419 OF CO-OPERATIVE BANK OF AHMEDABAD NAV A VADAJ BRANCH WHICH WAS IN THE NAME OF GOVIND JAKHU & CO. WE FIND THAT THE ASS ESSEE HAS FILED A DIVORCE DEED DATED 12.07.1996 WHEREIN THERE WERE SOME RECORDING IN RESPECT OF RECEIPTS AND PAYMENTS OF MONEY DUE TO DIVORCE. THE CLAIM OF THE ASSESSEE WAS THAT HER DIVORCED HUSBAND HAS PAID A SUM OF RS.17 LACS FOR HER FUTURE MAINTENANCE AND SUPPORT. THE REASON FOR REJECTION OF THE CASE OF THE ASSESSEE BY THE AO WAS THAT THE AMOUNT WAS NOT TRANSFERRED BY WAY OF BANK DRAFT OR CHEQUE OR MONEY TRANSFER AND THE ENTIRE TRANSACTION WAS IN CASH. WE FIND THAT THIS REASONING OF THE AO IS NOT SUSTAINABLE IN LAW. THE OTHER OBJECTION OF THE AO THAT AMOUNT OF RS.17 LACS SHOUL D HAVE BEEN RECORDED BEFORE THE NOTARY PUBLIC AND THE AGREEMENT DATED 13.12.1994 WA S SIMPLY ON A STAMP PAPER OF RS.10/- ARE ALSO DEVOID OF ANY MERITS AS THERE IS N O MATERIAL BEFORE US TO DOUBT THE GENUINENESS OF THE PAYMENT OF RS.17 LACS TO THE ASS ESSEE. THE FACT THAT THE AMOUNT OF RS.16 LACS WAS WITHDRAWN BY DIVORCED HUSBAND SHRI H IRJIBHAI G. HADIA FROM THE CURRENT A/C. NO.1419 OF CO-OPERATIVE BANK OF AHMEDA BAD NAVA VADAJ BRANCH IN THE NAME OF GOVIND JAKHU & CO. ARE NOT IN DISPUTE. THE ASSESSEE HAS DEPOSITED THE AMOUNT RECEIVED IN CASH IN HER SAVINGS BANK A/C. IT IS ALSO NOT DISPUTED THAT THE ASSESSEE WAS NEVER CARRYING OUT ANY BUSINESS ACTIVI TY AND THEREFORE THE ASSESSEE COULD HAVE EARNED THE AMOUNT OF RS.17 LACS IN REASONABLE PROBABILITIES. THE CIT(A) HAS ITA NO. 194-AHD-03 3 RECORDED THAT THE ASSESSEE HAS NO OTHER ASSET EXCEP T THE FLAT WHERE SHE RESIDES. IN THESE CIRCUMSTANCES OF THE FACT WE HOLD THAT NO CASE IN TREATING RS.17 08 000/- AS UNACCOUNTED INCOME OF THE ASSESSEE COULD BE MADE OU T BY THE REVENUE AND ACCORDINGLY THE ORDER OF THE CIT(A) IS CONFIRMED AN D THE GROUND OF APPEAL OF THE REVENUE IS DISMISSED. 6. IN THE RESULT THE APPEAL FILED BY THE REVENUE I S DISMISSED. 7 %6 0 5$( 8#) 02 / 12 /2011 $ 9 0 2 : SD/- SD/- (A.MOHAN ALANKAMONY) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DATED : 02/12/2011 %6 %6 %6 %6 0 00 0 .3; .3; .3; .3; <%;(3) <%;(3) <%;(3) <%;(3)- -- - 1. - 2. ./ - 3. ## 3 @ 4. @- - 5. ;C .3 : 6. E F7 %6 % / # : TALUKDAR/ SR. P.S.