Dr. Smt. Brijbala Tiwari, Indore v. The Asstt. CIT 3(1), Indore

ITA 53/IND/2011 | 2006-2007
Pronouncement Date: 29-11-2011 | Result: Dismissed

Appeal Details

RSA Number 5322714 RSA 2011
Assessee PAN ABAPT7401P
Bench Indore
Appeal Number ITA 53/IND/2011
Duration Of Justice 6 month(s) 3 day(s)
Appellant Dr. Smt. Brijbala Tiwari, Indore
Respondent The Asstt. CIT 3(1), Indore
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 29-11-2011
Assessment Year 2006-2007
Appeal Filed On 26-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH INDORE BEFORE SHRI JOGINDER SINGH J.M. AND SHRI R.C.SHARM A A.M. PAN NO. : ABAPT7401P I.T.A.NO. 53/IND/2011 A.Y. : 2006-07 DR.(SMT.)BRAJBALA TIWARI ACIT PLOT NO. 2 PSP-II VS 3(1) SCHEME NO78 PART II VIJAY NAGAR INDORE INDORE. APPELLANT RESPONDENT APPELLANT BY : SHRI ANIL KHANDELWAL CA RESPONDENT BY : SHRI ARUN DEWAN SR. DR DATE OF HEARING : 03.11.2011 DATE OF PRONOUNCEMENT : 29.11.2011 O R D E R PER R. C. SHARMA A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-I INDORE DATED 29.04.2011 FOR THE ASSES SMENT YEAR 2006-07. 2. FOLLOWING GROUND OF APPEAL IS TAKEN BY THE ASSESSEE :- -: 2: - 2 ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) ERRED IN LAW IN CONFIRMING THE ADDIT ION OF RS. 3 00 000/- U/S 69 OF THE ACT. 3. FACTS IN BRIEF ARE THAT THERE WAS SURVEY AT ASSESS EES PREMISES WHEREIN SHE SURRENDERED RS. 3 03 197/- AS INVESTMENT IN JEWELLERY AS PER BILLS FOUND DURING S URVEY. IN ADDITION TO THIS SHE HAS ALSO SURRENDERED RS. 3 LAK HS AS JEWELLERY PURCHASED. HOWEVER WHILE FILING THE RETU RN SHE HAS OFFERED ONLY RS. 3 03 197/- AND RETRACTED FOR THE B ALANCE AMOUNT OF RS. 3 LAKHS ON THE PLEA THAT DUE TO FATIG UE AND TO BUY PEACE OF MIND THE ASSESSEE HAS ADVERTENTLY OFF ERED RS. 3 LAKHS IN REPLY TO QUESTION NO.28. THE AO DID NOT AC CEPT THE ASSESSEES CONTENTION AND ADDED THE AMOUNT OF RS. 3 LAKHS AS INCOME SURRENDERED DURING SURVEY. BY THE IMPUGNED O RDER THE LD. CIT(A) CONFIRMED THE ADDITION AND THE ASSES SEE IS IN FURTHER APPEAL BEFORE US. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FOUND THAT IN TERMS OF STATEMENT RECORDED DURIN G SURVEY THE ASSESSEE HAD NOT ONLY SURRENDERED THE JEWELLERY FOR WHICH -: 3: - 3 BILLS WERE AVAILABLE TO THE TUNE OF RS. 3 03 197/- BUT ALSO SURRENDERED JEWELLERY AMOUNTING TO RS. 3 LAKHS ALLE GED TO BE KEPT IN LOCKER. SINCE IT WAS A CASE OF SURVEY THE LOCKER WAS NOT OPENED AND ASSESSEES SURRENDER WAS ACCEPTED AS IT IS. SURVEY WAS CARRIED OUT AT ASSESSEES PROFESSIONAL P REMISES ON 25.11.2005 AND THE RETRACTION WAS MADE WHILE FILING THE RETURN ON 31 ST MARCH 2007. CONTENTION OF THE ASSESSEE WAS THAT NO JEWELLERY WAS FOUND IN ADDITION TO THE JEWE LLERY OF RS. 3 03 197/- FOR WHICH BILLS WERE AVAILABLE AT THE TI ME OF SURVEY. THERE WAS SUFFICIENT TIME AVAILABLE BETWEEN THE DAT E OF SURVEY I.E. ON 25.11.2005 AND THE DATE OF FILING RETURN ON 31 ST MARCH 2007 BUT THE ASSESSEE DID NOT COME FORWARD WITH TH E PLEA THAT DECLARATION MADE DURING SURVEY WAS UNDER PRESS URE OR WAS ONLY MEANT TO BUY PEACE OF MIND. THEREFORE THE RE IS NO MERIT IN THE ASSESSEES CONTENTION THAT SINCE NO JE WELLERY WAS FOUND DURING SURVEY ADDITION OF RS. 3 LAKHS WHICH WAS RETRACTED WAS JUSTIFIED. ACCORDINGLY WE CONFIRM TH E ACTION OF THE AO FOR MAKING ADDITION IN RESPECT OF THE AMOUNT OF JEWELLERY ALLEGED TO BE PURCHASED BY THE ASSESSEE A ND LYING IN THE LOCKER AND FOR WHICH THE ASSESSEE HAS DULY SURR ENDERED -: 4: - 4 THE AMOUNT AT THE TIME OF SURVEY. NOTHING WAS BROUG HT ON RECORD TO SUBSTANTIATE STAND OF ASSESSEE TO THE EFF ECT THAT SURRENDER OF INCOME WAS UNDER PRESSURE OR UNDUE INF LUENCE. ACCORDINGLY WE CONFIRM THE ACTION OF THE LD. CIT(A ). 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMIS SED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER 2011. SD/- SD/- (JOGINDER SINGH) ( R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 29 TH NOVEMBER 2011. CPU* 2229