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 Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate
 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

Tej Lal Bharti A-101, Sahara Apartments, Sector-VI, Dwarka, New Delhi. vs. ITO Ward-67(4), Civic Centre, New Delhi.
May, 24th 2019
               DELHI BENCH: `SMC' NEW DELHI


                      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


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
                                                     ITA No. 855/Del/2019
                                                            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

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.
                                                       ITA No. 855/Del/2019
                                                              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

                                               (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
                                                                         ITA No. 855/Del/2019
                                                                                Tej Lal Bharti

Date of dictation                                                    23/05/2019
Date on which the typed draft is placed before the dictating         23/05/2019
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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