Case Number: ITA 1769/DEL/2020
Appellant: Atul Kumar Rawat, Ghaziabad
Respondent: ITO Ward 1(1), Ghaziabad
Assessment Year: 2011-12
Case Filed On: 2020-10-23
Order Type: Final Tribunal Order
Date of Order: 2022-04-06
Pronounced On: 2022-04-06
The appeal by Atul Kumar Rawat against the ITO Ward 1(1), Ghaziabad, for the assessment year 2011-12 was dismissed by the Income Tax Appellate Tribunal, Delhi ‘SMC’ Bench. The case, stemming from unsubstantiated cash deposits amounting to Rs.10,00,000 during the financial year 2010-11, was resolved through video conferencing under the direction of Shri Kul Bharat, Judicial Member.
Atul Kumar Rawat raised multiple issues challenging the legitimacy of the income tax assessment:
No representative for Atul Kumar Rawat appeared at the hearing, and the notice for the hearing was returned unserved. The tribunal noted that the case was reopened based on information about a significant cash deposit in Rawat’s bank account. Despite claims of these funds being gifts from his father and brother, no credible evidence was provided to support this claim.
The tribunal supported the findings of the lower authorities, noting the absence of any substantial evidence from the assessee. The decisions of both the Assessing Officer and the CIT(A) were upheld, affirming the tax additions made.
The tribunal dismissed the appeal, citing a lack of evidence to support the claims of gift receipts which were intended to justify the cash deposits. This case highlights the importance of providing credible and substantial evidence when challenging tax assessments.
Order pronounced in the open Court on 06th April, 2022.
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