RITU CHAUHAN,SHIMLA vs. DCIT, CC-II, CHANDIGARH

आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeals have been preferred by the assessee against the separate orders dated 30.7.2017 of the Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred to as ‘CIT(A)’].

ITA Nos. 1677 & 1678/Chd/2017- Ritu Chauhan, Shimla 2 handed over the papers to his C.A. Shri Manoj Gupta for filing the appeal,

however, the said C.A. could not file the appeal in time as the file got

misplaced in the office of the C.A. due to rush of tax audit. That when the

appellant enquired about his appeal, only then her C.A. made enquiry and

thereafter the papers were traced and immediately the appeal was filed.

The above plea has been supported with the affidavit of Shri Manoj Gupta,

C.A.

Considering the above submissions, the delay in filing the appeals is

hereby condoned.

On merits of ITA No.1677/Chd/2017, the Ld. Counsel for the 4.

assessee has submitted that the Ld. CIT(A) has confirmed the addition of

Rs. 7 lacs made by the Assessing officer u/s 68 of the Income-tax Act,

1961 (in short 'the Act') on the ground that the assessee had failed to

establish with cogent evidence that she had received the gift of Rs. 7 lacs

from her mother in the year under consideration. The Ld. Counsel for the

assessee has further invited our attention to para 5.2.2 of the appellate

order, wherein, the Ld. CIT(A) has mentioned that the assessee had filed

an application for additional evidence to prove the factum of the aforesaid

gift by the mother of the assessee. However, the Ld. CIT(A) without

considering the said evidences, rejected the application and thereby

confirmed the addition made by the Assessing officer. The Ld. Counsel for

the assessee has further invited our attention to the page 5 of the paper

book which is copy of the application for the additional evidence, whereby,

the assessee has sought permission to place on record the bank statement

recorded alongwith confirmation received from the mother of the assessee

and has further prayed that these evidences go to the root of the matter and

ITA Nos. 1677 & 1678/Chd/2017- Ritu Chauhan, Shimla 3 the same is required to be admitted as additional evidence. It has also been

explained in the said application that the bank account statement and

confirmation of the mother was not available with the assessee at that time.

The Ld. Counsel for the assessee in this respect has also invited our

attention to the copy of the bank statement and confirmation of the mother

of the assessee.

goes to the root of the case and is very essential for the just and proper

decision of the case, hence, in our view, the same is required to be

considered. We, therefore, set aside the order of the CIT(A) and restore

the matter to the file of the CIT(A) with a direction to admit the additional

evidences sought to be produced by the assessee and give his findings on

the merits of the case after duly considering the evidences submitted by

the assessee in accordance with law.

The appeal of the assessee is allowed for statistical purposes.

ITA No.1678/Chd/2017 –

1677/Chd/2017. In this case, the Assessing officer has made addition of

Rs. 3,60,321/- found credited in to the bank account of the assessee. The

assessee during the appellate proceedings before the Ld. CIT(A) had

sought to produce additional evidence to explain the source of the said

deposits into the bank account of the assessee. However, the Ld. CIT(A)

rejected the application for production of additional evidences and thereby

dismissed the appeal of the assessee. The Ld. Counsel for the assessee has

invited our attention to page 5 of the paper book and submitted that the

ITA Nos. 1677 & 1678/Chd/2017- Ritu Chauhan, Shimla 4 said amount was received from Insurance company and, therefore, has sought to produce on the file the surrender letter received form M/s Birla Sun life Insurance Company in this respect and further the copy of the bank account statement etc.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Sd/- Sd/- ( बी , आर . आर . कुमार / B.R.R. KUMAR) (संजय गग� / SANJAY GARG ) लेखा सद�य/ Accountant Member �या�यक सद�य /Judicial Member

Dated : 11.02.2019 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar