ITO, Erode v. Mohamed Hyder Ayesha Rumana, Erode

ITA 2533/CHNY/2014 | 2010-2011
Pronouncement Date: 31-07-2015 | Result: Allowed

Appeal Details

RSA Number 253321714 RSA 2014
Assessee PAN AJUPA8611J
Bench Chennai
Appeal Number ITA 2533/CHNY/2014
Duration Of Justice 9 month(s) 23 day(s)
Appellant ITO, Erode
Respondent Mohamed Hyder Ayesha Rumana, Erode
Appeal Type Income Tax Appeal
Pronouncement Date 31-07-2015
Appeal Filed By Department
Order Result Allowed
Bench Allotted D
Assessment Year 2010-2011
Appeal Filed On 07-10-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D B ENCH CHENNAI . ' $ % & ' BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD JUDICIAL MEMBER I.T.A.NO . 2533/MDS/2014 & C.O.NO.135/MDS/2014 (IN ITA NO.2533/MDS/2014) (ASSESSMENT YEAR: 2010-11) INCOME TAX OFFICER WARD-I(1) ERODE. VS SMT.MOHAMED HYDER AYESHA RUMANA 69 EM BALASUBRAMANIAM ST. THIRUNAGAR COLONY ERODE-636 003. PAN: AJUPA8611J ( /APPELLANT) ( /RESPONDENT/CROSS OBJECTOR) / APPELLANT BY : MR. A.B. KOLI JCIT /RESPONDENT BY : MR. RAGHU C.A /DATE OF HEARING : 28 TH JULY 2015 /DATE OF PRONOUNCEMENT : 31 ST JULY 2015 / O R D E R PER CHALLA NAGENDRA PRASAD JM: THE APPEAL AND THE CROSS OBJECTION ARE FILED BY TH E REVENUE AND ASSESSEE RESPECTIVELY AGAINST THE ORDE R OF THE COMMISSIONER OF INCOME TAX (APPEALS)- I COIMBATORE DATED 10.07.2014 FOR THE ASSESSMENT YEAR 2010-11 ON THE R ELIEF GIVEN BY THE COMMISSIONER OF INCOME TAX (APPEALS) P ARTIALLY. 2. BRIEF FACTS ARE THAT ASSESSMENT WAS COMPLETED UN DER SECTION 143(3) OF THE ACT ON 08.02.2013 DETERMINING THE INCOME OF THE ASSESSEE AT ` 27 01 940/-. WHILE COMPLETING 2 ITA NO.2533/MDS/2014 & C.O. NO.135/MDS/2014 THE ASSESSMENT THE ASSESSING OFFICER MADE ADDITION OF ` 25 00 000/- UNDER SECTION 68 OF THE ACT IN RESPECT OF THE CASH DEPOSITS MADE IN THE BANK ACCOUNT. THE ASSESS EE EXPLAINED THAT THE SAID AMOUNT OF ` 25 00 000/- WAS RECEIVED AS MARRIAGE GIFTS. HOWEVER THE ASSESSING OFFICER A DDED THIS AMOUNT AS UNEXPLAINED CREDIT AS EVIDENCES WERE NOT PROPERLY SUBMITTED EXPLAINING THE CREDITS. THE COMMISSIONER OF INCOME TAX (APPEALS) ACCEPTED THE GIFTS TO THE EXTE NT OF ` 15 00 000/- AS EXPLAINED AND ` 10 00 000/- AS NOT EXPLAINED THEREFORE GAVE PARTIAL RELIEF BY DELETING ` 15 00 000/- AGAINST WHICH REVENUE IS IN APPEAL AND ASSESSEE FILED CROSS OBJECTION AGAINST SUSTAINING OF ADDITION OF ` 10 00 000/-. 3. DEPARTMENTAL REPRESENTATIVE SUBMITS THAT IN THE COURSE OF ASSESSMENT PROCEEDINGS THE ASSESSEE HAS NOT GIV EN PROPER DETAILS IN RESPECT OF THE DONORS THEREFORE ASSESSING OFFICER HAS RIGHTLY MADE ADDITION OF ` 25 00 000/- AS UNEXPLAINED CREDIT UNDER SECTION 68 OF THE ACT. DE PARTMENTAL REPRESENTATIVE SUBMITS THAT A LIST OF DONORS WAS GI VEN TO THE ASSESSING OFFICER STATING THAT ASSESSEE HAS RECEIV ED CASH 3 ITA NO.2533/MDS/2014 & C.O. NO.135/MDS/2014 GIFTS FROM 780 MEMBERS AMOUNTING TO ` 25 00 000/-. HE SUBMITS THAT ASSESSING OFFICER MADE ENQUIRIES RANDO MLY WITH THREE PERSONS WHO DENIED HAVING GIVEN GIFTS THEREF ORE ASSESSING OFFICER IS PERFECTLY JUSTIFIED IN MAKING THE ADDITION. DEPARTMENTAL REPRESENTATIVE SUBMITS THAT COMMISSION ER OF INCOME TAX (APPEALS) ON ESTIMATE BASIS DIRECTED THE ASSESSING OFFICER TO CONSIDER SOURCE FOR CASH DEPOS IT OF 60% OF MARRIAGE GIFTS RECEIVED BY THE ASSESSEE AS EXPLA INED AND REMAINING ` 10 00 000/- TO BE CONSIDERED AS ADDITION UNDER SECTION 68 OF THE ACT. 4. COUNSEL FOR THE ASSESSEE PLACES RELIANCE ON THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS). HE FUR THER SUBMITS THAT LIST OF DONORS HAS BEEN GIVEN TO THE A SSESSING OFFICER WITH ADDRESSES AND THEREFORE THERE IS NO JU STIFICATION IN MAKING ADDITION UNDER SECTION 68 OF THE ACT. 5. HEARD BOTH SIDES. PERUSED ORDERS OF LOWER AUTHOR ITIES. ON GOING THROUGH THE ORDERS OF LOWER AUTHORITIES W E FIND THAT NO PROPER ENQUIRIES HAVE BEEN CONDUCTED IN THIS CAS E IN 4 ITA NO.2533/MDS/2014 & C.O. NO.135/MDS/2014 RESPECT OF LIST OF DONORS FURNISHED BY THE ASSESSEE . WE ALSO FIND THAT ASSESSING OFFICER HAS NOT MADE ANY PROPER ENQUIRIES WITH THE DONORS. IN THE CIRCUMSTANCES WE ARE OF THE CONSIDERED VIEW THAT THE MATTER HAS TO BE EXAMINED DE NOVO AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSE E TO EXPLAIN THE CREDITS. THUS WE SET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) AND REMIT THE ISSUE BACK TO THE FILE OF THE ASSESSING OFFICER FOR DE NO VO CONSIDERATION. 6. IN THE RESULT APPEAL OF THE REVENUE AND CROSS O BJECTION OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE S. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY 2015. SD/- SD/- ( . ) ( $ &' ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDR A PRASAD ) ) / ACCOUNTANT MEMBER &* ) / JUDICIAL MEMBER & /CHENNAI /DATED 31 ST JULY 2015 SOMU */0 10 /COPY TO: 1. ASSESSEE 2 ASSESSING OFFICER 3. 2 () /CIT(A) 4. 2 /CIT 5. 0 **5 /DR 6. 8 /GF .