SHRI DR. ASHOK SHARMA,INDORE vs. THE ITO-1(1), INDORE

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.

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.

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.

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.

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.

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