TMI Blog2022 (3) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... ht person i.e. the Appellant on the basis of the Transfer Instruction provided by the Enforcement Directorate . We find that the Ld.CIT(A) considered this aspect of the matter elaborately with reference to the submissions of the assessee and the averments in the Assessment Order and sustained the addition made by the Assessing Officer correctly. - Decided against assessee. - ITA Nos. 542, 543, 544 And 545/MUM/2019 - - - Dated:- 9-3-2022 - Shri Vikas Awasthy, Hon'ble Judicial Member And Shri S. Rifaur Rahman, Hon'ble Accountant Member For the Assessee : None For the Department : Shri R.A. Dhyani ORDER PER S. RIFAUR RAHMAN (AM) 1. These appeals are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)-47, Mumbai [hereinafter in short Ld.CIT(A) ] dated 28.11.2018 for the A.Y. 2001-02, 2002-03 and 2006-07. 2. Since the issues raised in all the appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking ITA.No. 542/Mum/2019 for Assessment Year 2001-02 as a lead case. 3. Assessee has r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on received from the Enforcement Directorate, the appellant had received an amount of USD 7 Million in her A/c No. 18-2203316-01 maintained with Standard Chartered Bank, Dubai. As per the document received from the Enforcement Directorate, the transaction of USD 7 million is dated March 12, 2001. Thus, the transaction relating to transfer of money clearly falls under the AY. 2001-02, which is the current assessment year, under consideration. 10.4 After examining in details the Transfer Instruction provided by the Enforcement Directorate, I am of the considered opinion that this is a speaking document and can't be considered as dumb documents by any. stretch of imagination. All the ingredients/components for levying taxation are clearly decipherable from the document either on standalone basis or in association with other documents. The components which enter into the concept of taxation are first, the transaction/events which attract the levy, second, the person on whom the levy is imposed and who is obliged to pay the tax, third, the assessment year in which charge of income-tax is levied, fourth, whether any taxable income arises from the transaction recorded in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the husband of the appellant. In the said letter dated 13th December, 2011, Late Shri Kashinath Tapuriah and the appellant had clearly admitted that the bank A/c. No. 18-2203316-01 of Standard Chartered Bank, Dubai belongs to Mrs. Chandrika Tapuriah, the Appellant. The tabular data containing the details of the foreign bank accounts owned and admitted by the Appellant and her husband in the year 2011, being important is reproduced hereunder: - Sr. No Bank detail Account No. Accepted or not belonging to me Belongs to Transaction during the FY. 2003-04 Remark 1 UBS, Zurich 760001 Accepted Kashinath Tapuriah No transaction in F.Y.2003-04 The Account was opened in year 1986 and was closed in the year 2000. 2 Standard Chartered Bank, Sahrjah 18-5748968- 01 Accepted Kashinath Tapuria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed on record. Thus, the Appellant had been playing hide and seek with the Department and had miserably failed to adduce any evidence to rebut the transactions reflected in the Transfer Instruction provided by the Enforcement Directorate. 10.17 I have taken note of the fact that when the matter went to the Hon ble ITAT in the original assessment proceedings, the Appellant had contended that the Bank A/c under reference does not belongs to her but to her husband, Late Shri Kashinath Tapuriah. In this regard, reference may be made to Para 8 on Page 17 of the order of the Hon'ble ITAT 'D Bench, Mumbai in the case of the appellant in ITA No. 3822 to 3828/MI10 for AY.s 2001-02 to 2007-08. The relevant Para 8 being important, the same is reproduced hereunder:- 8. We have heard the parties, and perused the material on record. This is a Tranfer Instruction (TI) based addition, made and confirmed in the absence of the assessee furnishing any explanation qua the said transaction/s or even information as to the stated bank account. Similar additions stand made in the case of HAK, his wife, Rheema Hassan Ali Khan (RHAK), and KT, and for principally the same reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation of the transactions by the assessee, are kept open. This decides all TT- based additions in these appeals, viz. Gd. 5 for AYs 2002-03 and 2006- 07. We may, however, before concluding this aspect, add that qua some accounts, the assessee has stated that the bank account/s under reference does not belong to her but to her husband, KT and, therefore, no addition could be made in its respect in her hands. This contention shall be considered on merits qua each account, i.e., where made. In respect of the instant Ground, this plea cannot be accepted; the assessee herself admitting her account vide her letter dated 13/12/2611 (APB 6/pages 936 - 938). .. 10.21 As far as the evidences provided by the Enforcement Directorate are concerned, the authenticity and correctness of the same cannot be doubted, as the source of such information is a Department of Govt. of India. In any case, the appellant had failed to provide any material evidence, which even prima-facie indicate that the information provided by the Enforcement Directorate is not correct. 10.22 There is material evidence on record to show that Shri Kashinath Tapuriah, husband of the appellant was wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.37 At this juncture, it is also brought on record that the AO had taxed the right person i.e. the Appellant on the basis of the Transfer Instruction provided by the Enforcement Directorate. In the case of ITO Vs. Atchaiah, (1996) 1 SCC417, the Hon'ble Supreme Court has held that the right person and the right person alone has to be taxed by the LT. Authorities. The relevant observations in this regard are reproduced below:- 7. In our opinion, the contention urged by Dr Gauri Shankar merits acceptance. We are of the opinion that under the present Aa, the Income Tax Officer has no option like the one he had under the 1922 Act. He can, and he must, tax the right person and the right person alone. By right person , we mean the person who is liable to be taxed, according to law, with respect to a particular income. The expression wrong person is obviously used as the opposite of the expression right person . Merely because a wrong person is taxed with respect to a particular income, the Assessing Officer is not precluded from taking the right person with respect to that income. This is so irrespective of the fact which course is more beneficial to t ..... 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