ITO 18(3)(3), MUMBAI v. ABDUL RASHID ANSARI, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH MUMBAI BEFORE S/SHRI B.R.MITTAL (JM) AND RAJENDRA (AM) . . ./I.T.A. NO.3099/MUM/2012 ( / ASSESSMENT YEAR:2008-09) INCOME TAX OFFICER - 18(3)(3) ROOM NO.211 2ND FLOOR PIRAMAL CHAMBERES PAREL MUMBAI-400011 / VS. SHRI ABDUL RASHID ANSARI A-300/217 UJALA CHAWL COMMITTEE INDIRA KHURESHI ROAD DHARAVI-400017 ( & / APPELLANT) .. ( ' & / RESPONDENT) ./ ./PAN/GIR NO. : AAEPA2465R & / APPELLANT BY : SHRI ASHUTOSH RAJHANS ' & * /RESPONDENT : SHRI SANJAY R PARIKH * - / DATE OF HEARING : 28.10.2013 * - /DATE OF PRONOUNCEMENT : 31.10.2013 / O R D E R PER B.R.MITTAL JM: THE DEPARTMENT HAS FILED THIS APPEAL FOR ASSESSMEN T YEAR 2008-09 AGAINST ORDER OF LD. CIT(A) DATED 7.03.2012 ON FOLLOWING GROUNDS : 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) ERRED IN DELETING THE ADDITION OF RS.17 08 400/- MADE U/S 68 OF THE INCOME TAX ACT 1961; 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. CIT(A) FAILED TO APPRECIATE THAT THE CASH DEPOSITED WAS UN DER THE PAN OF THE ASSESSEE AND UNLESS AND UNTIL THE CASH IS ASSESSED TO TAX I N THE HANDS OF THE ACTUAL BANK ACCOUNT HOLDER THE ASSESSEE CANNOT BE ALLOWED RE LIEF BESIDES THE ONUS IS ON THE ASSESSEE WHICH HAS NOT BEEN DISCHARGED SINCE PA N IS IN HIS NAME; 3(CIT 4) FOR THESE AND OTHER REASONS IT IS SUBMIT TED THAT THE ORDER OF THE CIT(A) MAY BE SET ASIDE AND THAT OF THE AO RESTOED. 2. AT THE TIME OF HEARING LD. DR RELIED ON THE ORD ER OF AO AND WHEREAS LD. AR SUPPORTED THE ORDER OF LD. CIT(A). HE SUBMITTED TH AT THE AO MADE THE SAID ADDITION ON I.T.A. NO.3099/MUM/2012 2 ACCOUNT OF MISTAKE COMMITTED BY BANK TO PUT ASSESSE ES PAN TO THE ACCOUNT OF ANOTHER PERSON VIZ. SHRI MOHAMMAD AKRAM AND THEREFORE AO CONSIDER THE SAID DEPOSIT OF RS.17 08 400/- OF THE ASSESSEE. LD. AR SUBMITTED THAT BANK VIDE ITS LETTER DATED 24.11.2010 COPY PLACED AT PAGE 24 OF THE PAPER BOO K CLARIFIED THE MISTAKE THAT BANK INADVERTENTLY WRITTEN CASH DEPOSIT OF RS.17 99 274 /- TO THE ACCOUNT OF ASSESSEE THOUGH IT BELONGS TO SHRI MOHAMMAD AKRAM. LD. CIT(A) AFT ER CONSIDERING THE SAID STATEMENT OF ASSESSEE HAS DELETED THE SAID ADDITION OF RS.17 08 400/- MADE BY AO. 3. WE HAVE CONSIDERED THE ORDERS OF AUTHORITIES BEL OW AND SUBMISSIONS OF LD. REPRESENTATIVES OF THE PARTIES. WE HAVE ALSO GONE THROUGH THE LETTER OF STANDARD CHARTERED BANK DATED 24.11.2010 PLACED AT PAGE 24 OF THE PAPER BOOK. WE OBSERVE THAT THE SAID ACCOUNT BELONGS TO SHRI MOHAMMAD AK RAM AND THE BANK WRONGLY PUT ASSESSEES PAN TO THE SAID ACCOUNT OF SHRI MOHAMM AD AKRAM. WE OBSERVE THAT LD. CIT(A) HAS DELETED THE ADDITION AFTER CONSIDERING T HE SAID LETTER OF THE BANK. WE OBSERVE THAT SHRI MOHAMMAD AKRAM ALSO FILED LETTER DATED 1. 11.2010 STATING THAT HE HAD OPENED THE SAID BANK ACCOUNT WITH STANDARD CHARTERE D BANK THROUGH AN AGENT AND HE DID NOT KNOW HOW PAN OF THE ASSESSEE WAS USED FOR T HAT ACCOUNT. CONSIDERING THE ABOVE FACTS AND IN THE ABSENCE ANY OTHER MATERIAL ON RECORD WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF LD. CIT(A). THEREFO RE WE UPHOLD THE ORDER OF LD. CIT(A) BY REJECTING THE GROUND OF APPEAL TAKEN BY DEPARTMENT. 4. IN THE RESULT THE APPEAL OF THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 31ST OCTOBER 2013 * 1 2 31ST OCTOBER 2013 * SD SD ( /RAJENDRA ) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; 2 DATED 31/ 10/2013 . . ./ SRL SR. PS / COPY OF THE ORDER FORWARDED TO : 1. & / THE APPELLANT 2. ' & / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- CONCERNED 4. 6 / CIT CONCERNED 5. 7 '9 - 9 / DR ITAT MUMBAI CONCERNED I.T.A. NO.3099/MUM/2012 3 6. / GUARD FILE. / BY ORDER TRUE COPY (ASSTT. REGISTRAR) - 9 /ITAT MUMBAI