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Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: NEW DELHI
Before: SHRI BHAVNESH SAINI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.6121/Del./2017 Assessment Year 2009-2010 Shri Avtar Mohan Bahal, The Income Tax Officer, 164, First Floor, Jor Bagh, Ward-72(3), vs. New Delhi – 110 016. New Delhi. PAN AAFPB7067D (Appellant) (Respondent) For Assessee : Shri Avtar Mohan Bahal Party-in-Person For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 12.02.2019 Date of Pronouncement : 14.02.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-21, New Delhi, Dated 18.07.2017, for the A.Y. 2009-2010.
The A.O. noted that as per ITR filed by assessee, it revealed that the assessee has claimed deduction under section 80C of Rs.1 lakhs and under section 80D of Rs.15,000/-. But, no details and justification of such claim have been submitted. The A.O. accordingly, disallowed Rs.1
2 ITA.No.6121/Del./2017 Shri Avtar Mohan Bahal, New Delhi. lakh and Rs.15,000/-. The Ld. CIT(A) on the same reasoning dismissed the appeal of assessee on these grounds.
The assessee in the present appeal has challenged the addition of Rs.1 lakh under section 80C of the I.T. Act and Rs.15,000/- under section 80D of the I.T. Act, 1961.
I have heard the assessee in person and Ld. D.R. for the Department. The assessee has submitted Aviva Life Insurance Cover in the name of Ms. Gouri Bahal from Aviva Life Insurance in which the premium of Rs.1,02,000/- have been paid on 18.09.2008 and also filed copy of the Punjab National Bank through which the amount in question was transferred through banking channel on 16.09.2008. He has submitted that Ms. Gouri Bahal is daughter of the assessee, therefore, eligible for deduction under section 80C of the I.T. Act. He has submitted that the receipts were not available originally to the assessee.
The Ld. D.R. suggested that the matter may be remanded to the A.O. for verification.
3 ITA.No.6121/Del./2017 Shri Avtar Mohan Bahal, New Delhi. 6. In view of the above, I set aside the Orders of the authorities below and restore the issue of deduction under section 80C to the file of A.O. with a direction to verify the Life Insurance cover filed by assessee along with bank statement and in case claim of assessee is correct, then, resultant benefit may be granted to the assessee. The assessee is directed to file copies of the same Insurance cover and bank statement before A.O. for his perusal and verification. The A.O. shall give reasonable, sufficient opportunity of being heard to the assessee.
However, as regards the deduction claimed under section 80D of the I.T. Act, the position is same. No evidence have been produced to justify the claim. Therefore, the addition of Rs.15,000/- is confirmed.
In the result, appeal of Assessee is partly allowed.
Order pronounced in the open Court. Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Delhi, Dated 14th February, 2019 VBP/-
4 ITA.No.6121/Del./2017 Shri Avtar Mohan Bahal, New Delhi.
Copy to 1. The appellant 2. The respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT ‘SMC’ Bench, Delhi 6. Guard File. // BY Order //
Assistant Registrar : ITAT Delhi Benches : Delhi.