ACIT, Chandigarh v. Sh. Jatinder Pal Singh,, Mohali

ITSSA 15/CHANDI/2007 | misc
Pronouncement Date: 16-04-2014 | Result: Dismissed

Appeal Details

RSA Number 1521516 RSA 2007
Bench Chandigarh
Appeal Number ITSSA 15/CHANDI/2007
Duration Of Justice 7 year(s) 1 month(s) 8 day(s)
Appellant ACIT, Chandigarh
Respondent Sh. Jatinder Pal Singh,, Mohali
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 16-04-2014
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 16-04-2014
Date Of Final Hearing 03-04-2014
Next Hearing Date 03-04-2014
Assessment Year misc
Appeal Filed On 08-03-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R. SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA JUDICIAL MEMBER IT(SS)A NO. 15 & 16/CHD/2007 BP ENDING ON 20.11.1997 & 12.1.2007 A.C.I.T. CIRCLE 1(1) VS. JATINDER PAL SINGH CHANDIGARH H NO. 813 PHASE III-B-! MOHALI (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI MANJIT SINGH RESPONDENT BY: SHRI V INEET KRISHAN DATE OF HEARING 3.4.2014 DATE OF PRONOUNCEMENT 16.4.2014 O R D E R PER T.R. SOOD A.M THESE APPEALS ARE DIRECTED AGAINST THE ORDER DATED 12.1.2007 OF THE LD CIT(A) CHANDIGARH. THESE APPE ALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS C OMMON ORDER FOR THE SAKE OF CONVENIENCE. IT(SS)A NO. 15/CHD/2007 2. IN THIS APPEAL THE REVENUE HAS RAISED THE FOLLOW ING GROUNDS: 1 ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. CIT(A) IN APPEAL NO. 332/P/06-07 THROUGH ORDER DATED 12.1.2007 HAS ERRED IN DELETING THE ADDITION OF RS. 2 07 000/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF UNEXPLA INED DEPOSITS WITH CENTRAL BANK OF INDIA. 2 THE LD. CIT(A) HAS FURTHER ERRED IN ADMITTING ADD ITIONAL EVIDENCE IN CONTRAVENTION OF RULE 46A OF INCOME -TA X RULES 1962 WITHOUT PROVIDING REASONABLE OPPORTUNITY TO THE ASS ESSING OFFICER TO EXAMINE THE EVIDENCE. 3 AFTER HEARING BOTH THE PARTIES WE FIND THAT A SEA RCH WAS CONDUCTED IN THE PREMISES OF SHRI AMARJIT SINGH DHI NGRA FATHER 2 OF THE ASSESSEE. ASSESSEES CASE WAS COVERED U/S 1 58BD OF THE ACT. DURING ASSESSMENT PROCEEDINGS THE ASSESSI NG OFFICER NOTICED THAT FOLLOWING AMOUNTS HAVE BEEN DEPOSITED IN THE BANK: ACCOUNT NO. DATE AMOUNT (RS) 12246/CENTRAL BANK 21.8.93 10 000 12246/CENTRAL BANK 1.12.93 10 000 12246/CENTRAL BANK 4.9.94 14 000 16866/CENTRAL BANK 16.10.95 70 000 16866/CENTRAL BANK 4.12.95 21 000 16866/CENTRAL BANK 1.2.96 10 000 16866/CENTRAL BANK 8.4.96 72 000 DETAILED EXPLANATION WAS FILED BUT THE ASSESSING OF FICER HAS STATED IN HIS ORDER THAT REPLY IN RELATION TO THESE ITEMS WERE NOT FOUND TO BE REASONABLE THEREFORE THESE AMOUNTS WERE ADDED TO THE UNDISCLOSED INCOME OF THE ASSESSEE. 4 THE LD. CIT(A) HAS OBSERVED THAT THE ASSESSEE WAS HAVING BANK ACCOUNT WITH CENTRAL BANK WITH HIS SIST ER MS. GURPREET KAUR. HE FURTHER NOTICED THAT NARRATION F OR EACH DEBIT CREDIT ENTRY WAS GIVEN. THE ASSESSEE HAD ALSO FILE D STATEMENT OF AFFAIRS AND THESE DOCUMENTS WERE FILED BEFORE TH E ASSESSING OFFICER ALSO. HE NOTED THAT CREDIT IN THE BANK ACC OUNT ARE OUT OF SALARY INCOME AS WELL AS LOAN FROM MRS. SATINDER KAUR W/O SHRI KAWALJIT SINGH. HER CONFIRMATION WAS ALSO FIL ED. THE AMOUNTS WERE RECEIVED THROUGH BANK DRAFTS THEREFORE ACCORDING 3 TO THE LD. CIT(A) THE ASSESSEE HAD DISCHARGED HIS B URDEN AND DELETED THE ADDITION. 5 BEFORE US THE LD. D.R. FOR THE REVENUE STRONGLY SUPPORTED THE ORDER OF THE ASSESSING OFFICER. 6 ON THE OTHER HAND THE LD. COUNSEL FOR THE ASSESS EE SUBMITTED THAT ALL THE DOCUMENTS WERE FILED BEFORE THE ASSESSING OFFICER AND THEREFORE ADDITION WAS NOT JU STIFIED AND HAS BEEN CORRECTLY DELETED BY THE LD. CIT(A). 7 WE HAVE GONE THROUGH THE RIVAL SUBMISSIONS CAREFU LLY AND FIND THAT ONCE THE AMOUNTS WERE RECEIVED THROUGH BA NK DRAFTS AND CONFIRMATION WAS ALSO FILED THEN THERE WAS NO J USTIFICATION IN THE ADDITION IN THE ABSENCE OF ANY PARTICULAR DE FECT IN SUCH CONFIRMATION. THEREFORE WE FIND NOTHING WRONG WITH THE ORDER OF THE LD. CIT(A) AND CONFIRM THE SAME. 8. IN THE RESULT APPEAL OF THE REVENUE IN IT(SS)A NO. 15/CHD/2007 IS DISMISSED. IT(SS)A NO. 16/CHD/2007 9 IN THIS APPEAL THE REVENUE HAS RAISED THE FOLLOWI NG GROUND: ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) IN APPEAL NO. 8/P/06-07 THROUGH ORDER DATED 12.1.2007 HAS ERRED IN DELETING THE PENALTY OF RS. 3 08 205/- IMP OSED BY THE ASSESSING OFFICER U/S 158BFA(2) OF INCOME -TAX ACT 1961. 10 THE PENALTY WAS LEVIED BY THE ASSESSING OFFICER IN THIS CASE ON THE ADDITIONS MADE BY HIM. SINCE ALL THE A DDITIONS WERE DELETED BY THE LD. CIT(A) HE CANCELLED THE PE NALTY. 11 BOTH THE PARTIES WERE HEARD. 4 12 AFTER CONSIDERING THE RIVAL SUBMISSIONS AND THE MATERIAL ON RECORD WE FIND THAT THE ORDER OF THE LD. CIT(A) HAS ALREADY BEEN CONFIRMED BY US WHILE ADJUDICATING THE QUANTUM APPEAL IN ABOVE STATED PARAS THEREFORE PENALTY PROCEEDINGS W ILL NOT SURVIVE WHICH HAS BEEN CORRECTLY CANCELLED BY THE L D. CIT(A). 13 IN THE RESULT APPEAL OF THE REVENUE IN IT(SS)A NO. 16/CHD/2007 IS DISMISSED. 14 IN THE RESULT BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.4.2014 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16.4.2014 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR