KANWAL JEET SINGH,FARIDABAD vs ITO, WARD-1(4), FARIDABAD

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SHRI H. S. SIDHU

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI

BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER

I.T.A. No. 5311/Del/2018 Assessment Year: 2010-11 KANWAL JEET SINGH, vs. ITO, WARD 1(4), C/O CA, D.C. GARG, FARIDABAD 205, SECTOR15-A, CGO COMPLEX, FARIDABAD NH-4, FARIDABAD HARYANA HARYANA (PAN: BOTPS4345Q) (ASSESSEE) (RESPONDENT)

Assessee by: Sh. D.C. Garg, CA Revenue by: Sh. SL Anuragi, Sr. DR.

ORDER This appeal is filed by assessee against the Order dated

28.5.2018 passed by the Ld. CIT(A), Faridabad relating to Assessment

Year 2010-11.

Facts narrated by the revenue authorities are not disputed by

both the parties, hence, the same are not repeated here for the sake of

brevity.

During the hearing, Ld. counsel for the assessee has stated that

the addition in dispute has been made by the AO and confirmed by

the Ld. CIT(A) was only on account of non-production of Donor Smt.

Lokesh Kumari. However, the assessee’s counsel has submitted all

the evidences were filed before the lower authorities i.e. Return of

Income and computation; copy of notice u/s. 148 and reasons

recorded by the AO; copies of land acquisition documents; copy of

bank statement of assessee; copy of PAN card, Aadhar Card, Gift

Deed, duly sworn affidavit and Bank statement of Mrs. Lokesh Kumari

(Donor) to prove the identity, creditworthiness and genuineness of the

transaction, but the same was not considered properly. Hence, he

requested to delete the addition in dispute and allow the appeal of the

assessee.

Ld. DR relied upon the orders of the authorities below.

I have heard both the parties and perused the records. During

the hearing, the Bench asked the assessee’s counsel whether the

assessee will produce the donor before the AO or not? The assessee’s

counsel agreed to produce the donor Mrs. Lokesh Kumari before the

AO for substantiating his claim. Ld. DR has not raised any serious

objection to this proposition. Keeping in view of the facts and

circumstances of the case and in view of the acceptance of the Ld.

counsel for the assessee to produce the Donor Smt. Lokesh Kumari

before the AO to substantiate his claim and in the interest of justice, I

set aside the issues in dispute to the file of the AO to decide the same

afresh, in accordance with law and after considering all the

documentary evidences filed by the assessee and give adequate

opportunity of being heard to the assessee. Assessee is also directed

through his counsel to appear before the Assessing Officer on

25.02.2019 at 10.00 AM alongwith the Donor, Smt. Lokesh Kumari

to substantiate his case and fully cooperate with the AO in the

proceedings and did not take any unnecessary adjournment and file

all the documentary evidences. There is no need to issue separate

notice for hearing.

In the result, the appeal filed by the assessee stands allowed for

statistical purposes.

Order pronounced on 05/02/2019. Sd/-

[H.S. SIDHU] JUDICIAL MEMBER Date 05/02/2019

“SRBHATNAGAR” Copy forwarded to: - 1. Appellant - 2. Respondent - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY By Order,

Assistant Registrar, ITAT, Delhi Benches

KANWAL JEET SINGH,FARIDABAD vs. ITO, WARD-1(4), FARIDABAD