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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI KUL BHARAT&SHRI AMARJIT SINGH
आदेश/O R D E R
PER AMARJIT SINGH - AM: The appeal has been filed by the assessee for A.Y. 2009-10, arise from order of the CIT(A)-5, Ahmedabad dated 17.08.2016, in proceedings under section 143(3) r.w.s. 263 of the Income Tax Act, 1961; in short “the Act”.
The assessee has raised following grounds of appeal:-
“1. On facts and in circumstances of the case and in law, whether the ld. Assessing Officer has erred to treat the source of income of Rs. 6,00,000/- as unexplained and to add it as unexplained investment u/s. 69 of the Act. 2. On facts and circumstances of the case and in law, whether the Ld. Assessing Officer has erred in concluding that onus to prove the source of income in the hands of the donor shall also lie on the appellant.
ITA NO. 2697/AHD/2016 A.Y. 2009-10
On facts and circumstances of the case and in law, whether Ld. AO has erred in treating the gift of Rs. 6,00,000/- as not genuine transaction despite of the fact that all possible evidences regarding the same is very much produced by the appellant.”
The solitary ground of appeal of the assessee is against the decision of the Ld. CIT(A), Ahmedabad-5 in sustaining the addition of Rs. 6,00,000/- as unexplained investment u/s. 69 of the Act. All the three grounds of appeal of the assessee are pertained to the aforesaid common issue. Therefore, these grounds of appeal are adjudicated together in this order.
The brief fact of the case is that assessment u/s. 143(3) of the Act was made on 08.12.2011. Subsequently, the Commissioner of Income Tax vide order u/s. 263 of the Act dated 20.03.2014 has set aside the assessment to the file of AO with the direction to examine the issue afresh relating to the claim of cash gift of Rs. 6,00,000/- received by the assessee and total investment in a property.
Thereafter, during the course of assessment to verify the gift of Rs. 6,00,000/- received by the assessee from his maternal uncle Shri Shashikant R. Barevadiya, the AO has issued a summon u/s. 131 of the Act to the uncle of the assessee and his statement was recorded on 10.02.2015. In the statement the donor has stated that he was having ownership of approximately 50 Bigha of agricultural land on which he generate yearly income to the amount of Rs. 5,00,000/-. The AO has not accepted the explanation of the assessee that the donor has not substantiated that he actually earned such income from his land holding during the relevant financial year and prior to it. Consequently, the AO has treated the whole amount of Rs. 6,00,000/- as unexplained and added to the total income of the assessee.
Aggrieved assessee has filed appeal before the Ld. CIT(A). The Ld. CIT(A) has dismissed the appeal of the assessee reiterating the similar reason cited by the AO. 2
ITA NO. 2697/AHD/2016 A.Y. 2009-10
During the course of appellate proceedings before us the Ld. Counsel has filed paper book containing detail/submission filed before the AO and Ld. CIT(A) during the course of assessment and appellate proceedings. The Ld. Counsel also contended that Ld. CIT(A) has not considered the fact that A.O. has not disproved the material fact that donor uncle of the assessee was having huge ownership of agricultural land from which he was having sufficient agricultural income.
On the other hand the Ld. DR has supported the order of CIT(A).
We have heard both the sides and perused the material on record. The issue in the appeal is pertaining to the genuineness of gift received by the assessee from his maternal uncle. The AO has treated the amount of the gift received by the assessee as unexplained on the ground that donor of the gift has not proved that he was having sufficient income to make gift of the aforesaid amount to the assessee. With the assistance of the Ld. Representatives we have gone through the material on record and noticed that the donor has submitted copy of (7x12 documents) in support of ownership of agricultural land which demonstrates that he was having ownership of huge agricultural land.In support of carrying of agricultural activities copies of sample bills of purchases were also produced. It is also noticed that in the paper book the assessee has also placed a copy of Form No. 8 on which details of crops cultivated on the agricultural land are maintained. It is also contended to verify the claim of carrying out agricultural activities by the uncle of the assessee not any certificate from the Talati was called for. In view of the above and the claim of the donor that he was having income only from agriculture it become imperative for the A.O. to examine the supporting material/details furnished to claiming that the uncle of the assessee has earned sufficient agricultural income out of which the gift of Rs. 6,00,000/- was given to the assessee. Therefore, we restore this case to the file of the AO to decide afresh after examination and verification of the specific information in support of earning of agricultural income furnished by the donor. Accordingly, we set aside this case to the file of the AO for deciding
ITA NO. 2697/AHD/2016 A.Y. 2009-10
afresh as directed above after affording adequate opportunity to the assessee. Therefore, this appeal of the assessee is allowed for statistical purposes.
In the result, thisappeal of the assessee is allowed for statistical purposes.
This Order pronounced in Open Court on 21/05/2019
Sd/- Sd/- (KUL BHARAT) (AMARJIT SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 21/05/2019 TANMAY TRUE COPY आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4.आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध,आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file.
By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण,अहमदाबाद । 1.Date of dictation on 01.05.2019 2.Date on which the typed draft is placed before the Dictating Member 02.05.2019 3.Date on which the approved draft comes to the Sr.P.S./P.S. 02.05.2019 4.Date on which the fair order is placed before the Dictating Member for Pronouncement 21.05.2019 5.Date on which the fair order comes back to the Sr.P.S./P.S 21.05.2019 6.Date on which the file goes to the Bench Clerk 21.05.2019 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Despatch of the Order………