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2018 (10) TMI 1026 - AT - Income TaxUnexplained Gift - addition of sum credited to the Capital Account, which is a gift from her husband - application of Rule 29 of the Appellate Tribunal Rules, 1963 seeking to admit additional evidence in the form of gift deed and acknowledgements of ITR filed by husband of the assessee, who the assessee claims in the donor of the gift - Held that:- Taking into account the facts and circumstances of the case on this issue, where the addition of ₹ 8 lakhs has been made and sustained for want of filing of required details / supporting documents to prove the gift by the assessee, the interest of substantial justice would be served by admitting the additional evidence in the form of documents, i.e. copies of gift deed dt.19.2.2014 and IT Returns for Assessment Year 2014-15 & 2015-16, since they are necessary and relevant and could go to the root of the matter for proper adjudication of this issue. We admit the additional evidence as laid out above - restore the matter to the file of AO. Disallowance of payment of Advance Tax - Held that:- On an appreciation of the facts on record, as find that NIL Advance Tax was paid by the assessee in the year under consideration, as is reflected in the assessee's Income Tax Return for Assessment Year 2015-16. Therefore, find merit in the Assessing Officer’s view that no Advance Tax of ₹ 1 lac was paid by the assessee in the year under consideration as shown in her Capital Account for the year ending 31.3.2015. Further, also find that the assessee has actually paid only Self Assessment Tax of ₹ 1 lac vide Axis Bank Cheque on 1.5.2015 which would be reflected in the assessee's Capital Account for the next financial year. - Decided against assessee. Charging of interest u/s.234A, 234B & 234D - Held that:- The charging of interest is consequential and mandatory and the Assessing Officer has no discretion in the matter. This proposition has been upheld by the Hon'ble Apex Court in the case of Anjum H Ghaswala [2001 (10) TMI 4 - SUPREME COURT] and we therefore uphold the action of the Assessing Officer in charging the said interest in the case on hand.
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