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2016 (5) TMI 94 - ITAT AGRA

2016 (5) TMI 94 - ITAT AGRA - [2016] 47 ITR (Trib) 283 - Addition on deposits made in the bank account - appointment of handwriting expert - Held that:- The handwriting expert engaged by the Assessing Officer has compared the signature of the assessee with the summons dated December 13, 2010, which is highly doubtful and could not be given any credence. When two different reports of the handwriting experts were available on record, i.e., one engaged by the Assessing Officer and the two engaged b .....

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therefore, the Assessing Officer has failed to bring sufficient evidence on record to justify the findings that the assessee opened the said bank account under her signature. Considering the above, it is clear that there is doubt in the version of the Revenue-Department to prove that the assessee has opened the bank account in question. Therefore, no liability can be put up on the assessee for deposits made in this bank account of ₹ 41,31,432. We, therefore, do not find any justification .....

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t the order of the learned Commissioner of Income-tax (Appeals)-II, Agra, dated March 29, 2012, for the assessment year 2000-01. 2. In this appeal, the assessee challenged the reopening of assessment under section 147 of the Income-tax Act, 1961, and the addition of ₹ 41,31,432 made on account of unexplained deposit in the bank account No. 5060 in SBI, Kamla Nagar, Agra. 3. Briefly, the facts of the case are that in this case a complaint was received by the Department that the assessee, Sm .....

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bearing No. 661375, dated February 8, 2000, for ₹ 2 lakhs, cheque No. 611376, dated February 10, 2000, for ₹ 2 lakhs, cheque No. 661378, dated February 11, 2000, for ₹ 1 lakh and cheque No. 661379, dated February 11, 2000, for ₹ 5,00,000 signed by "S Agarwal". The Assessing Officer, having reason to believe that income to the tune of ₹ 25 lakhs has escaped assessment. Then the Income-tax Officer-4(4) initiated proceedings under section 147 of the Income-t .....

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aside the order of the Assessing Officer under section 263 of the Income-tax Act, vide order dated December 4, 2009, and directed to make assessment afresh. 5. In view of the order under section 263 of the Act, present proceedings were conducted by the Assessing Officer. The assessee raised an objection with regard to the reopening of assessment under section 147 of the Act. The objection of the assessee was rejected because the assessee claimed in the proceedings under section 263 of the Income .....

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the claim of the assessee, the matter was referred to the handwriting expert, Shri Raj Kumar Shrotiya, who, after comparing the handwriting available on summons dated December 13, 2010 (paper book page 220) with the documents acquired from the State Bank of India, Kamla Nagar, Agra, furnished a detailed report dated December 20, 2010 (paper book page 190) and reported that the signature available on the cheques were actually put by Smt. Subhra Agarwal. The report was confronted to the assessee .....

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assessee on December 30, 2010 (paper book pages 221 and 197). These experts also desired to cross-examine Shri Raj Kumar Shrotiya, the handwriting expert, appointed by the Department. Therefore, an opportunity of cross-examination was extended to both the experts, appointed by the assessee. The sum and substance of the cross-examination revealed that the report furnished by Shri Raj Kumar Shrotiya was correct and the Assessing Officer believed the same. The Assessing Officer noted that the asse .....

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to be added under section 69/69A of the Income-tax Act. The theory of peak was rejected because the money has not been circulated by way of withdrawals and deposits of any business activities. 8. The Assessing Officer also considered the deposit in another bank account No. 6831 maintained with the State Bank of India, Lohamandi, Agra. Reference was also made to the account opening form of Canara Bank Account No. 16129 in the name of Sushna which has been operated and maintained by the assessee a .....

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he Income-tax Act. 9. The assessee challenged the addition and reopening of assessment before the learned Commissioner of Income-tax (Appeals). Both contentions of the assessee were rejected. The learned Commissioner of Income- tax (Appeals) noted that the present proceedings have been initiated because of the order passed under section 263 of the Act, therefore, the Assessing Officer is bound to follow the order. The issue of reopening cannot be agitated in the present appeal because reopening .....

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horities below. The Assessing Officer made an addition of ₹ 41,31,432 in the hands of the assessee because the SB Account No. 5060 with the State Bank of India, Kamla Nagar, Agra, was found to be operated by the assessee. The assessee, however, denied the maintenance of any such bank account or having operated the same. The Assessing Officer appointed handwriting expert, Shri Raj Kumar Shrotiya, who has given his report dated December 28, 2010 (paper book page 190) and has compared the han .....

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ere is a question of comparison of the same signature to that of the signature of the assessee. It is not clarified why the Department has not referred the matter to the Government agency for obtaining the report of handwriting expert in this regard. It is also not explained why the private handwriting expert was engaged and who has authorised for the same on behalf of the Revenue- Department. The assessee on receipt of the report was examined by the Assessing Officer on oath, in which she has d .....

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t the signature of the assessee in English were compared with the Hindi word "Sushna". Except these materials on record, the Assessing Officer has not brought any other material on record to prove that the assessee maintained the bank account in question with SBI, Agra. 11. The records reveal that the Assessing Officer at the original assessment stage under section 147 of the Act recorded the statement of Shri KVS Chahar, branch manager, State Bank of India, Kamla Nagar, Agra, under se .....

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r is also available. It was explained in his statement that this account was opened on December 7, 1998, and at that time the Branch Manager was Suresh Chand Agarwal who had already retired. No material was produced by the Branch Manager to prove that the said account was opened by the assessee, Smt. Subhra Agarwal. Copy of the statement of Suresh Chand Agarwal recorded by the Assessing Officer on December 22, 2007, under section 131 is filed at page 50 of the paper book in which he has explaine .....

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unt No. 5060 was opened in the name of Smt. Sushna and shown his inability to produce any document to prove the opening of the said bank account and no account opening form, etc., were produced before him. He has explained that after verifying all the things, new bank account is opened in this case. His further statement was also recorded on December 27, 2007 (paper book page 53) in which he has explained that he can certainly say that it was not a benami account. The statement of the assessee w .....

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er was taken for hearing by the learned Commissioner of Income-tax (Appeals), the assessee filed detailed submissions (paper book 1) in which the assessee at page 17 of the explanation contended that if the reports of the handwriting expert filed by the assessee are not relied upon, the assessee requested the learned Commissioner of Income-tax (Appeals) that the matter may be referred to the Government examiner to examine the handwriting in the matter to verify the correctness of the signature o .....

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e Bank of India, Agra. It is explained by the branch manager in the statement on oath before the Assessing Officer that for opening of a new bank account, photograph of the new account holder, his identity proof along with the residential proof are taken on record and the same have been verified. New account has to be introduced by the existing account holder of the same bank. However, none of the above evidences have been brought on record to prove that the assessee has opened the bank account .....

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2010, which is highly doubtful and could not be given any credence. When two different reports of the handwriting experts were available on record, i.e., one engaged by the Assessing Officer and the two engaged by the assessee and when both gave different versions, it would have been better to refer the matter to the Government handwriting expert for examining the correctness of the matter. Despite request made by the assessee in this regard before the learned Commissioner of Income-tax (Appeals .....

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