Case Law Details
Kamaldeep Kaur Vs ITO (ITAT Delhi)
Facts giving rise to the present appeal are that the Assessing Officer was having information regarding incurrence of expenses of Rs. 40,00,000/- for purchasing jewellery worth Rs. 25,00,000/- and Rs. 15,00,000/- for other articles by the assessee during the period relevant to assessment year 2011-12. Therefore, the case of the assessee was reopened for assessment and a notice u/s 148 was issued. In response to the notice the Ld. authorized representative of the assessee attended the proceedings. The Assessing Officer thereafter proceeded to frame the impugned assessment assessing income at Rs. 9,39,200/- against the declared income at Rs. 1,92,392/-. Aggrieved against this the assessee preferred appeal before the learned CIT(Appeals), who, after considering the submissions, dismissed the appeal. Aggrieved, the assessee is in appeal before this Tribunal.
it was stated that loan was received from 14 people amounting to Rs. 2,15,000/-; gift received from 101 persons of Rs. 1,71,050/-; and family relatives of Rs. 3,99,500/-. It was also stated that the assessee had incurred expenses out of savings from her parents, money left by her grand-father late Sh. S. Jiwan Singh; loan taken by her brother for her marriage to the tune of Rs. 2,60,000/- and her personal savings to the tune of R. 96,196/-. The Assessing Officer gave benefit of loan taken by her brother and expenses incurred out of her past savings. Learned counsel submitted that both the authorities failed to appreciate the fact that there is tradition in marriage of a female. She gets gift etc. and the assessee also had taken loan from various persons who have also confirmed the same, but the authorities below for the reasons best known to them have not considered the evidences.
It is seen from the record that the assessee had filed various evidences in the form of affidavit etc. The learned CIT(A) has brushed aside those evidences without even verifying the veracity of such affidavit. Merely stating that the affidavit was procured subsequent to marriage, in my considered view is not justified. The learned CIT(Appeals) ought to have verified the correctness of the claim of the assessee. I, therefore, set aside the impugned order and restore the assessment to the file of the Assessing officer to decide it afresh after considering the evidences placed by the assessee in the form of affidavit and frame the assessment afresh. Grounds raised in this appeal are allowed for statistical purpose.
FULL TEXT OF THE ORDER OF ITAT DELHI
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