D.b. Income Tax Appeal v. Ram Dev Kumar Chitlangia

D.B. Income Tax Appeal No.112/2007Commissioner of Income Tax, BikanervsRam Dev Kumar Chitlangia DATE OF ORDER: 8[th]May 2012 HON'BLE MR. JUSTICE DINESH MAHESHWARI'HONBLE MR. JUSTICE NARENDRA KUMAR JAIN-II Mr. K.K. Bissa, Government Counsel for the appellant.Mr. Manoj Bissa for Mr. Sanjeet Johari, for the respondent. <><><> This appeal by the revenue is directed against the judgmentof the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpurdated 09.01.2004 whereby the ITAT decided two appeals andconnected cross-objections pertaining to the assessment years1994-95 & 1995-96 relating to the same assessee (the respondentherein). The present appeal relates to assessment year 1994-95(referable to Appeal No.371/JDP/99 before the ITAT) and wasadmitted on 16.08.2007 on the following substantial questions oflaw:- “1) Whether on the facts and circumstances of the case as wellas in the law, the learned Income Tax Appellate Tribunal wasright in holding the NRI gifts as genuine ignoring the fact that theassessee failed to prove the capacity of the donor who isstranger and gift was not made on any social occasion? 2) Whether on the facts and in the circumstances of the case andin law, the learned tribunal was right in confirming the orderpassed by the learned CIT(A) deleting the addition ofRs.40,000/- made by the A.O. treating the gifts as arranged bythe assessee by utilizing his undisclosed income?” The learned counsel for the appellant has frankly pointed out that the other appeal pertaining to the assessment year 1995-96,arising out of Appeal No.372/JDP/99 before the ITAT, wasregistered in this Court as Income Tax Appeal No.57/2006 and was admitted on essentially the similar nature substantial questions oflaw; and the said appeal in this Court (No.57/2006) was heard anddismissed by a co-ordinate Bench on 16.05.2008. The learned counsel for the appellant-revenue frankly submitsthat the issue involved in the present appeal stands covered againstthe revenue in view of the decision in the said Income Tax AppealNo.57/2006. In view of the submissions so made, this appeal standsdismissed following the order dated 16.05.2008 in Income TaxAppeal No.57/2006 and in the same terms. (NARENDRA KUMAR JAIN-II), J. (DINESH MAHESHWARI), J. cpgoyal/-