DHEERAJ GOYAL,KOTA vs. ITO, KOTA

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 439/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Dheeraj Goyal, Income Tax Officer, Vs. Maina Mansion, A-27, Vallabh Ward 1(1), Nagar, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGYPG 1854 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Saurabh Harsh(Adv) jktLo dh vksj ls@ Revenue by : Smt. Poonam Roy (DCIT) lquokbZ dh rkjh[k@ Date of Hearing : 22/11/2017 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 23/11/2017 vkns'k@ ORDER

PER: BHAGCHAND, A.M. This is an appeal filed by the assessee emanates from the order of the ld. CIT(A),Kota dated 16/03/2017 for the A.Y. 2012-13. The only issue involved in the appeal is sustaining the addition of Rs. 2,85,000/- on account of unexplained cash credit U/s 68 of the Income Tax Act, 1961 (in short the Act). 2. The assessee derives income from dealer of various kinds of agricultural produce, general kirana items and service provider of HDFC

ITA 439/JP/2017_ 2 Dheeraj Goyal Vs. ITO

bank. During the year under consideration, the assessee has shown

receipt of Rs. 85,000/- from Smt. Asha Jain and Rs. 2,00,000/- from Shri

Raju. The Assessing Officer observed that the information submitted

regarding the lenders was not sufficient, therefore, the assessee was not

able to discharge the onus casted upon him to establish the identity of the

persons, creditworthiness and genuineness of the transactions. It was

also noted by the A.O. that some unverifiable information was filed in the

case of Shri Raju Rathore and a ledger in the name of Raju Kelwara was

shown as confirmation. The Assessing Officer observed the veracity and

capacity of the lender remained doubtful.

holding that the appellant has not fully discharged his initial burden of

proving the genuineness of the credits.

behalf of the assessee, the ld AR has submitted that confirmation from

Shri Raju alongwith PAN but the authorities below has not considered the

same. He also submitted that Smt. Asha Jain is absconding with her

husband and other family members in Bapawar case, wherein the

assessee has also been falsely implicated by police investigation team

without there being any evidence whatsoever. Therefore, the PAN of Smt.

Asha Jain could not be filed. Ld. AR further submitted that the

ITA 439/JP/2017_ 3 Dheeraj Goyal Vs. ITO

confirmation of Shri Raju Rathore was furnished to the Assessing Officer

alongwith PAN. He also pleaded that M/s Seth ML Goyal & Sons is

proprietory concern of Dheeraj Goyal, which is evident from the

submissions made before the ld. CIT(A) wherein it has been clearly

mentioned that M/s Seth ML Goyal & Sons is proprietory concern of

Dheeraj Goyal.

authorities below.

submitted copy of ledger account of Shri Raju Kelwara in the books of M/s

Seth ML Goyal & Sons (Kalwara Branch), which is a branch of proprietory

concern of Dheeraj Goyal (assessee), wherein the credit has been shown

from G.R.K. Feeds through the journal entry which has been also

transferred through Journal to M/s Seth M.L. Goyal & Sons (H.O.) (evident

from page No. 5.) In the head of ledger account, this amount has been

credited in the name of Raju Kalwara and payments have been made

through HDFC Bank account No. 1672640000175 by cheque No. 0222217

on 03/9/2011. Thus the account was squired up during the relevant

financial year. The PAN number given in confirmation is BEHPR 8841A.

Mr. Raju Rathore has confirmed that he had received the amount back on

03/9/2011. The revenue authorities have not understood the entries in

ITA 439/JP/2017_ 4 Dheeraj Goyal Vs. ITO right perspective. Therefore, considering all these aspects, I am of the

view that the assessee was able to discharge the onus with regard to this

amount. However, the assessee has not submitted any document in

support of credit of Rs. 85,000/- in the name of Smt. Asha Jain, therefore,

the addition is sustained to that extent. The assessee gets relief of Rs. 2,00,000/-.

Order pronounced in the open court on 23/11/2017. Sd/- ¼Hkkxpan½ (BHAGCHAND) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 23rd November, 2017 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Dheeraj Goyal, Kota. 1. izR;FkhZ@ The Respondent- The ITO, Ward 1(1), Kota. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 439/JP/2017) 6.

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत