IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: `SMC' NEW DELHI
BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER
ITA No. 855/Del/2019
Assessment Year: 2009-10
Tej Lal Bharti vs ITO
A-101, Sahara Apartments, Ward-67(4),
Sector-VI, Dwarka, New Delhi. Civic Centre,
PAN No. AJMPB5066A New Delhi.
APPELLANT RESPONDENT
Assessee by Shri Tej Lal Bharti, Assessee
Revenue by Shri S.L. Anuragi, Sr. DR
Date of Hearing 23.05.2019
Date of Pronouncement 23.05.2019
ORDER
This is an appeal by the assessee against the order of Ld. CIT(A)
dated 15.11.2018. The assessee has taken various grounds of
appeal which is in the form of facts of the case. However, the crux
of grounds of appeal is the action of the Ld. CIT(A) by which he
has confirmed an addition of Rs. 16,65,000/- which the AO had
made on account of deposits in his bank account.
2. At the outset, the assessee stated that he is an old person of
80 years and his three sons used to help him financially and one
of his son is a citizen of Ireland and another is British citizen and
third is a Doctor in the Government Medical College in Delhi and
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Tej Lal Bharti
these all my sons had been helping financially for the purpose of
constructing a house in my native village in Punjab. However, due
to sudden death of my brother, I did not construct the house and
had to deposit the entire amount laying with me in the bank
account which the authorities below have wrongly added to my
income. It was submitted that the passport copies of my sons and
the confirmations by them confirming therein the financial
support of me were filed but the authorities below have rejected
the same.
3. The Ld. DR, on the other hand, submitted that assessee
could not substantiate that the payments deposited by him in the
bank account were received by him from his children as the
authorities below clearly held that the visits of the sons and their
wives happened only after the deposit of money in the bank. The
assessee in his rejoinder stated that before their arrival my sons
used to send me money through relatives and whenever he visited
them in foreign countries, he was given money by sons. Therefore,
it was prayed that the addition sustained by Ld. CIT(A) may be
deleted.
4. I have heard the rival parties and have gone through the
material placed on record. I find that the Assessing Officer did not
believe the written confirmations filed by his sons as he had held
that no specific instance and amount was mentioned by the sons
of the assessee and moreover, the authorities below has held that
the money was deposited before the visit of sons and their wives.
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Tej Lal Bharti
The contention of the assessee that money was kept by him for
construction of a house was also not accepted by the authorities
below. However, keeping in view the facts and circumstances of
the case, and the fact that the children of the assessee were well
settled. I, feel that one more opportunity should be given to the
assessee to substantiate the source of funds. In view of the above,
I set aside the issue to the office of the Assessing Officer who
should re-adjudicate the issue after hearing the assessee.
Assessee will be at liberty to file any other evidence to substantiate
his claim.
5. In view of the above, the appeal filed by the assessee is
allowed for statistical purposes.
Order pronounced in the open court on 23/05/2019
Sd/-
(T.S. KAPOOR)
ACCOUNTANT MEMBER
Dated: 23.05.2019
*Kavita Arora
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
TRUE COPY
ASSISTANT REGISTRAR
ITAT NEW DELHI
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Tej Lal Bharti
Date of dictation 23/05/2019
Date on which the typed draft is placed before the dictating 23/05/2019
Member
Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr. PS/PS 23/05/2019
Date on which the fair order is placed before the Dictating Member 23/05/2019
for pronouncement
Date on which the fair order comes back to the Sr. PS/PS 23/05/2019
Date on which the final order is uploaded on the website of ITAT 23/05/2019
Date on which the file goes to the Bench Clerk 23/05/2019
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar for
signature on the order
Date of dispatch of the Order
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