Appellant: Tej Lal Bharti, New Delhi
Respondent: ITO, Ward-67(4), New Delhi
Assessment Year: 2010-11
Case Filed on: 2019-02-05
Order Type: Final Tribunal Order
Date of Order: 2019-05-23
Pronounced on: 2019-05-23
Background
This appeal by Tej Lal Bharti is against the order of the Ld. CIT(A) dated 15.11.2018. The appellant took various grounds of appeal primarily revolving around the confirmation of an addition of Rs. 16,65,000/- made by the Assessing Officer (AO) on account of deposits in his bank account.
Appellant’s Argument
Tej Lal Bharti, aged 80, stated that his three sons, who are well-settled abroad, helped him financially for constructing a house in his native village in Punjab. Due to the sudden death of his brother, the construction did not proceed, and he had to deposit the entire amount in his bank account. He submitted passport copies and confirmations from his sons as evidence, but these were rejected by the authorities below.
Respondent’s Argument
The Ld. DR argued that the appellant could not substantiate that the payments deposited were from his children. The authorities held that the deposits were made before the visits of his sons and their wives, casting doubt on the appellant’s explanation. The appellant, in his rejoinder, stated that money was sent through relatives and also received during his visits to his sons abroad.
Tribunal’s Findings
The tribunal, after hearing both parties and examining the material on record, noted that the AO did not believe the written confirmations from the appellant’s sons due to the lack of specific instances and amounts. Additionally, the money was deposited before the sons’ visits, and the claim of saving the money for house construction was not accepted.
However, given the appellant’s age and the financial status of his children, the tribunal felt that one more opportunity should be given to substantiate the source of funds. The issue was set aside to the AO for re-adjudication after hearing the appellant, allowing him to submit further evidence.
Conclusion
The appeal by Tej Lal Bharti was allowed for statistical purposes, with the tribunal directing the AO to re-evaluate the case, giving the appellant a fair chance to substantiate his claim.
Final Judgment
Order pronounced in the open court on 23/05/2019.
Sd/-
T.S. KAPOOR
ACCOUNTANT MEMBER
Dated: 23.05.2019
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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