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Income Tax Appellate Tribunal, DELHI BENCH “SMC-I”, NEW DELHI
Before: SHRI S.V. MEHROTRA
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-I”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER Assessment Year : 2009-10 Sarabjit Singh, ITO, Ward- 4(1), B-601, Som Vihar Appt., Gurgaon Vs. R. K. Puram, New Delhi. PAN : AOPBS 3725 H (Appellant) (Respondent) Appellant by : Shri N. S. Bhatnagar, Adv. Respondent by : Shri F. R. Meena, Sr.DR Date of hearing : 06-12-2016 Date of pronouncement : 23-12-2016 O R D E R PER S.V. MEHROTRA, A.M :
This is an appeal filed by the assessee against the order dated 26.02.2015 passed by the Commissioner of Income Tax (Appeals)-1, Gurgaon, u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”) relating to assessment year 2009-10.
Brief facts of the case are that the assessee filed his return of income declaring an income of Rs.3,47,630/-. The Assessing Officer observed that the case was selected for scrutiny through CASS. He pointed out that notice u/s 143(2) remained un-complied and since the assessee failed to produce the source of deposit of Rs.17,80,030/- in saving bank account maintained with ABN Amro Bank, Gurgaon, therefore, addition on the basis of AIR Information was made. He, further, made an addition of Rs.18,97,550/- in respect of cash deposit in Royal Bank of Scotland.
3. Before the ld. CIT(A), the assessee had submitted as under :-
“5.1 During the course of appellate proceedings, the appellant submitted the following against the aforesaid additions:- "1. I have only one saving bank account in my individual name in Royal Bank of Scotland Bank which was earlier under the name ABN Amro Bank as per RBI letter enclosed. Appendix No.1.
2. Please find enclosed the statement Bank Account No. 234378 in the name of Sarabjit Singh which is saving bank account in Royal Bank of Scotland Bank formerly known as ABN Amro Bank Statement. Appendix-II.
Please note account clearly shows no deposit of cash of amount Rs. 1,78,030/- or Rs. 18,97,550/- in this individual bank A/c.”
Ld. CIT(A) called for a remand report for Assessing Officer.
The Assessing Officer in the remand report again confirmed the addition, inter-alia, observing that there was other bank account also which was available in the assessment records some of which have been closed by the assessee during the year under consideration.
Ld. counsel for the assessee referred to summary of balances and pointed out that copy of information was not given to assessee on the basis of which additions have been made. He pointed out that the Assessing Officer has not given any bank account number in respect of which addition has been made. He pointed out that ABN Amro Bank, Gurgaon later merged with Royal Bank of Scotland and, therefore, facts need to be properly appreciated before arriving at any conclusion. Ld. DR relied upon the order of CIT(A).
I have considered the submissions of both the parties and have perused the record of the case. It is evident from the orders of the authorities below that the facts need to be re-marshaled particularly in view of the statement of assessee. The submission of assessee is that he had only one saving bank account in his name in Royal Bank of Scotland earlier known as ABN Amro Bank. The addition can be made only after proper appreciation of facts. Therefore, the matter is restored back to the file of the Assessing Officer for passing the assessment order de-novo after affording reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 23rd day of December, 2016.