Raj Karna Singh, v. I.T.O.,

ITA 92/RAN/2013 | 2008-2009
Pronouncement Date: 28-11-2014

Appeal Details

RSA Number 9225114 RSA 2013
Assessee PAN AIMPS9734M
Bench Ranchi
Appeal Number ITA 92/RAN/2013
Duration Of Justice 1 year(s) 21 day(s)
Appellant Raj Karna Singh,
Respondent I.T.O.,
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2014
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 28-11-2014
Assessment Year 2008-2009
Appeal Filed On 06-11-2013
Judgment Text
INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH RANCHI BEFORE HON'BLE SHRI H.L. KARWA PRESIDENT AND HON'BLE SHRI B.R. BASKARAN ACCOUNTANT M EMBER ITA NO . 9 2 /RAN/201 3 A.Y 200 8 - 09 RAJ KARNA SINGH BOKARO VS. I.T.O WARD 3(2( BOKARO PAN: AIMPS9734M ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT :SH RI BHANU GIRI ADVOCATE LD.AR FOR THE RESPONDENT : SHRI RAKESH KR. DAS JCIT/LD.DR DATE OF HEARING : 2 8 - 11 - 2014 DATE OF PRONOUNCEMENT: 2 8 - 11 - 201 4 O R D E R SHRI B.R. BASKARAN ACCOUNTANT MEMBER : THIS APPEAL F ILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 28 - 08 - 2013 PASSED BY LD. CIT(A) JAMSHEDPUR AND IT RELATES TO THE ASSESSMENT YEAR 200 8 - 09 . 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LD. CIT(A) IN RESPECT OF THE FOLLOWING ISSUES : - A. A SSESSMENT OF INCOME FROM HOUSE PROPERTY B. ADDITION OF RS.1.90 LAKH MADE U/S. 68 OF THE ACT 3. THE FACTS RELATING TO THE SAID ISSUES ARE STATED IN BRIEF. THE ASSESSEE IS A N EMPLOYEE OF M/S. BOKARO STEEL PLANT . ACCORDING TO THE LD.AR H IS WIFE IS WORKING AS A TEACHER . THE RETURN OF INCOME FILED BY THE AS S ESSEE WAS TAKEN UP FOR SCRUTINY . DURING THE COURSE OF ASSESSMENT PROCEEDINGS THE ASSESSING OFFICER NOTICED THAT THE ASSESSEE HAS INHERITED A HOUSE PROPERTY FROM HIS FATHER. HE WAS DERIVING RENTAL INCOME FROM THE SAID PROPERTY . HOWEVER THE ASSESSEE DID NOT DISCLOSE THE ABOVE SAID RENTAL INCOME IN HIS RETURN. ACCORDINGLY THE ASSESSING OFFICER CONDUCTED AN ENQUIRY THROUGH AN INSPECTOR AND CAME TO KNOW THAT THE 2 ITA NO 92 /RAN/13 - RAJ KARNA SINGH ASSESSEE WAS DERIVING ANNUAL RENT OF RS.1 87 200/ - . AFTER GIVING DEDUCTION @30% U/S. 24(A) OF THE ACT THE ASSESSING OFFICER ASSESSED AN INCOME OF RS. 1 3 1 040/ - UNDER THE HEAD INCOME FROM HOUSE PROPERTY . 4. THE ASSESSING OFFICER FURTHER NOTICED THAT THE ASSESSEE HAS DEPOSITED A SUM OF RS.1.90 LAKH ON 18 - 03 - 2008 IN HIS BANK ACCOUNT MAINTAINED WITH HDFC BANK BOKARO . THE EXPLANATION FURNISHED BY THE ASSESSEE WITH REGARD TO THE ABOVE SAID SOURCES WERE NOT C ONVINCING TO THE ASSESSING OFFICER . HENCE HE ASSESSED THE SAID DEPOSITS OF RS.1.90 LAKH AS ALSO INCOME OF THE ASSESSEE. 5 . IN THE APPELLATE PROCEEDINGS THE LD. CIT(A) NOTICED THAT THE ASSESSING OFFICER HAS DETERMINED THE RENTAL INCOME AT RS.1 87 200/ - WITHOUT GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HENCE HE SET ASIDE THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER. HOWEVER THE LD.CIT(A) CONFIRMED THE ADDITION OF RS. 1.90 LAKHS RELATING TO THE BANK DEPOSITS. AGGRIEVED THE ASSESSE E HAS FILED THIS APPEAL BEFORE US. 6 . WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. W E ALSO NOTICED THAT THE LD.CIT(A) HAS SET ASIDE THE ISSUE RELATING TO THE INCOME FROM HOUSE PROPERTY TO THE FILE OF THE ASSESSING OFFICER . AT THE TIME OF H EARING BEFORE US THE LD.DR FAIRLY AGREED THAT THE LD.CIT(A) DOES NOT HAVE ANY POWER TO SE T ASIDE ANY MATTER TO THE FILE OF THE ASSESSING OFFICER . ACCORDINGLY WE HOLD THAT THE DECISION AS RENDERED BY THE LD.CIT(A) IN SETTING ASIDE THE ISSUE TO THE FILE O F THE ASSESSING OFFICER IS NOT IN ACCORDANCE WITH LAW. HOWEVER WE NOTICE THAT THE ASSESSING OFFICER HAS DETERMINED THE RENTAL INCOME AT RS. 1 87 200/ - BY CONDUCTING AN ENQUIRY THROUGH HIS INSPECTOR . THE RESULTANT OF SUCH ENQUIRY WAS NOT CONFRONTED W ITH THE ASSESSEE . HENCE THERE IS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. ACCORDINGLY WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED AN OPPORTUNITY TO MAKE HIS SUBMISSION AFRESH WITH REGARD TO THE RENTAL INCOME. ACCORDINGLY WE SET ASIDE TH IS MATTER TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO EXAMINE THIS ISSUE AFRESH AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 ITA NO 92 /RAN/13 - RAJ KARNA SINGH 7. THE NEXT ISSUE RELATES TO THE ADDITION OF RS.1 90 LAKH ON ACCOUNT OF BANK DEPOSITS. 8. WE NOTICE FROM THE RECORD THAT THE ASSESSEE WAS HAVING SALARY INCOME OF RS. 1 3 9 100/ - AND HIS WIFE WAS DRAWING SALARY INCOME OF RS.1 25 436/ - . THE ASSESSING OFFICER HIMSELF HAS NOTICED THAT THE ASSESSEE AND HIS WIFE BOTH HAVE WITHDRAWN AGGREGATING AMO UNT OF RS. 1 01 100/ - LAKH FROM THEIR ACCOUNTS MAINTAINED WITH OTHER BANKS. THE ASSESSEE ALSO POINTED OUT THAT HE WAS HAVING PAST SAVING S. CONSIDERING THE SOURCE AS AVAILABLE WITH THE ASSESSEE WE ARE OF THE VIEW THAT THERE IS NO JUSTIFICATION IN DISBELI EVING THE EXPLANATION FURNISHED BY THE ASSESSEE. ACCORDINGLY WE SET ASIDE THE ORDER OF THE LD.CIT (A) ON THIS ISSUE AND DIRECT THE ASSESSING OFFICER TO DELETE THE SAID ADDITION OF RS.1.90 LAKH . WE ORDER ACCORDINGLY 9 . IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. PRONOUNCED ACCORDINGLY ON 2 8 - 11 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 2 8 - 11 - 2014 PLACE : RANCHI PP SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT : SHRI RAJKARNA SINGH BOKARO. 2 THE RESPONDENT: THE I.T.O W 3(2) BOKARO 3. .THE CIT 4.THE CIT(A) 5.DR ITAT CIRCUIT BENCH RANCHI 6. GUARD FILE. TRUE COPY BY ORDER ASSTT. REGISTRAR 4 ITA NO 92 /RAN/13 - RAJ KARNA SINGH 1. DATE OF DICTATION ............. 2 8 - 11 - 2014 ....................... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ........................OTHER MEMBER ...... - 11 - 2014 ........................ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.................................. 2 7 - 11 - 2014 ........................................... ........ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ............................ ............. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................................................................................................. 9. DATE OF DESPATCH OF THE ORDER ...................... ........................................