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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI C.M. GARG & SHRI O.P. MEENA
आदेश /O R D E R
PER SHRI C.M. GARG, JM
This appeal has been filed by the assessee against the order of
the learned CIT(A)-32, New Delhi, having concurrent jurisdiction
over CIT(A)-II, Indore, dated 20.1.2016 in First Appeal No. IT-
292/15-16/181 for the assessment year 2002-03.
Dr. Ashok Sharma ITA No. 188/Ind/2016 2. At the time of hearing, the learned counsel for the assessee did
not press ground no. 1. The same is, therefore, dismissed as such.
Ground no. 2 is that the credits to the saving bank account, in
cash, deposits amounting to Rs.77,500/- have been added to the
total income of the assessee by the authorities below against the
facts of the case.
Briefly stated, the assessee derives income from salary from
the State Government. A notice u/s 148 of the Act was issued.
However, the assessee did not file any return in response thereto.
The Assessing Officer issued notice u/s 142(1) of the Act in
response to which the assessee filed written submissions without
filing the return in response to notice u/s 148 of the Act. The
Assessing Officer, therefore, passed ex–parte assessment order u/s
144 of the Act. In the assessment order total deposits of
Rs.2,24,500/- in respect of S.B. Account No. 1190010152 have
been added. It includes some cheques/transfers/deposits as well,
the details of which are given at page 3 of the assessment order. It
was the submission of the assessee before the Assessing Officer
that the cash deposits were only to the extent of Rs.77,500/- which
Dr. Ashok Sharma ITA No. 188/Ind/2016 are out of withdrawals from another bank account. However, the
Assessing Officer did not accept this contention of the assessee.
The Assessing Officer, therefore, made the addition of Rs.2,24,500/-
On appeal, the Commissioner of Income Tax (Appeals) after
considering the issue, restricted the addition of Rs. 2,24,500/- to
Rs.77,500/- i.e. the Commissioner of Income Tax (Appeals)
maintained the addition of Rs. 77,500/- towards deposits out of
withdrawals. Against this action of the Commissioner of Income
Tax (Appeals), the assessee is in appeal before us.
We have heard both the sides. Before us, the learned counsel
for the assessee filed an affidavit sworn in by the assessee to the
effect that the assessee was getting salary from the Department of
Health and Family Welfare and during the relevant period he was
posted at Bhopal. The said salary was deposited by the assessee in
his bank account and since the family of the assessee was residing
at Indore, he used to withdraw cash from his salary account at
Bhopal and out of the cash withdrawal, he used to deposit the said
cash into savings bank account with State Bank of Indore, MYH
Campus Branch, Indore. The learned counsel for the assessee,
Dr. Ashok Sharma ITA No. 188/Ind/2016 therefore, submitted that whatever cash was deposited, it was out
of the withdrawal from the assessee’s bank account being
maintained at Bhopal. These facts mentioned in the affidavit of the
assessee have not been controverted by the learned DR.
We have considered the submissions of both the sides. From
the affidavit filed by the assessee before us it is apparent that
whatever cash was deposited in the bank account at Indore was
withdrawn by the assessee from his bank account being maintained
at Bhopal. The contents of the said affidavit have not been
controverted by the learned DR. We, therefore, direct the Assessing
Officer to delete the addition of Rs.77,500/- towards cash deposits.
In the result, the appeal of the assessee is allowed.
The order has been pronounced in open Court on 9th May,
2017.
Sd/- sd/-
लेखा सद�य �या�यक सद�य (O.P.Meena) (C.M. Garg) Accountant Member Judicial Member May 9, 2017.
Dn/ 4
Dr. Ashok Sharma ITA No. 188/Ind/2016