Urmilla Ghanshyam Dass Ghiraiya v. ACIT

Case Laws Analysis
REFERRED Ms. Srinivasa Naicker & Ors v. ITO 2007 TaxPub(DT) 0946 (Mad-HC)

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The Tax Publishers2020 TaxPub(DT) 2353 (Del-Trib) IN THE ITAT, DELHI BENCH G.S. PANNU, V.P. & SUDHANSHU SRIVASTAVA, J.M. Urmilla Ghanshyam Dass Ghiraiya v. ACIT ITA Nos. 579, 578, 580/Del/2015 26 May, 2020 In favour of assessee. Assessee by : Sameer Kapoor, CA Department by : Anupam Kant Garg, CIT-DR ORDER *Sudhanshu Srivastava, J.M.* All these three appeals have been preferred by the assessee and challenge the three separate orders passed by the learned Commissioner (Appeals)-3, Hisar (CIT (A)) pertaining to assessment year 2012-13. A common issue is involved in all these three appeals, and, therefore they were heard together through the virtual hearing set-up of the Tribunal on an application by the assessee and no-objection from the Department. They are being disposed of by this common order for the sake of convenience. 2.0 The brief facts of the case are that a Maruti-Zen Car Bearing Registration No. HR-20N-3810 en route from Hisar to Delhi was apprehended by the police in Rohtak on 6-8-2011. It was found that one of the assessees, Shri Ghanshyam Dass Ghirayia and his brother, travelling in the vehicle were in possession of Rs. 85 lacs in cash. The police confiscated the cash of Rs. 85 lacs which was thereafter seized by the Directorate of Income Tax (Investigation) under section 132A of the Income Tax Act, 1961 (hereinafter called the Act) after pursuing the case with the police and the learned Chief Judicial Magistrate, Rohtak. It was the assessee s contention before the tax authorities that the cash related to sale proceeds of an agricultural land which was in the joint names of Smt. Urmila Ghanshyam Dass Ghirayia (second of the assessees in this appeal and wife of Shri Ghanshyam Dass Ghirayia) and Smt. Usha Devi (the third assessee in this appeal and cousin of Shri Ghanshyam Dass Ghirayia). The assessing officer (AO) completed the assessment of Shri Ghanshyam Dass Ghiraiya by adding Rs. 85 lacs to his income as protective addition. Apart from this, the assessing officer made an addition of Rs. 20 lacs per acre by considering the sale consideration at Rs. 35 lacs per acre instead of the declared sale value of Rs. 15 lacs per acre. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2020 TaxPub(DT) 2353 (Del-Trib)

IN THE ITAT, DELHI BENCH

G.S. PANNU, V.P. & SUDHANSHU SRIVASTAVA, J.M.

Urmilla Ghanshyam Dass Ghiraiya v. ACIT

ITA Nos. 579, 578, 580/Del/2015

26 May, 2020

In favour of assessee.

Assessee by : Sameer Kapoor, CA

Department by : Anupam Kant Garg, CIT-DR

ORDER

Sudhanshu Srivastava, J.M.

All these three appeals have been preferred by the assessee and challenge the three separate orders passed by the learned Commissioner (Appeals)-3, Hisar (CIT (A)) pertaining to assessment year 2012-13. A common issue is involved in all these three appeals, and, therefore they were heard together through the virtual hearing set-up of the Tribunal on an application by the assessee and no-objection from the Department. They are being disposed of by this common order for the sake of convenience.

2.0 The brief facts of the case are that a Maruti-Zen Car Bearing Registration No. HR-20N-3810 en route from Hisar to Delhi was apprehended by the police in Rohtak on 6-8-2011. It was found that one of the assessees, Shri Ghanshyam Dass Ghirayia and his brother, travelling in the vehicle were in possession of Rs. 85 lacs in cash. The police confiscated the cash of Rs. 85 lacs which was thereafter seized by the Directorate of Income Tax (Investigation) under section 132A of the Income Tax Act, 1961 (hereinafter called the Act) after pursuing the case with the police and the learned Chief Judicial Magistrate, Rohtak. It was the assessee s contention before the tax authorities that the cash related to sale proceeds of an agricultural land which was in the joint names of Smt. Urmila Ghanshyam Dass Ghirayia (second of the assessees in this appeal and wife of Shri Ghanshyam Dass Ghirayia) and Smt. Usha Devi (the third assessee in this appeal and cousin of Shri Ghanshyam Dass Ghirayia). The assessing officer (AO) completed the assessment of Shri Ghanshyam Dass Ghiraiya by adding Rs. 85 lacs to his income as protective addition. Apart from this, the assessing officer made an addition of Rs. 20 lacs per acre by considering the sale consideration at Rs. 35 lacs per acre instead of the declared sale value of Rs. 15 lacs per acre.