Itta/135/2023 Of Sunil Kumar Ahuja v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT FOR THE STATE OF TELANGANA MONDAY,THE THIRTIETH DAY OF OCTOBERTWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHYAND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY INCOME TAX TRIBUNAL APPEAL NO: 1 35 0F 2023 Appeal Under Section 260 A of the lncome Tax Act, 1961 against theorder dated 25-04-2023 for the Assessment Year 2007-08 in ITA No.'l55lHydl2022 on the file of the Court of the lncome Tax Appellate Tribunal,Hyderabad "A" Bench, Hyderabad preferred against the order of theCommissioner of lncome Tax ( Appeals ) -'t 1, 6th Floor, Aayakar Bhawan,Basheerbagh, Hyderabad in Appeal No. 10079 12019-20 daled 28-02-2O22preferred against the order of the Assistant Commissioner of lncome TaxCentral Circle -1, Hyderabad dated 30-12-2010 in PAN /GlR No. Between: Sunil Kumar Ahuja, Aged 54 years, Occ. Business, Rio H.No.6-3-596/72, NaveenNagar, Behind Taj Krishna, Hyderabad (PAN. ) / (PAN. )...APPELLANTANDAssistant Commissioner of lncome Tax, Central Circle 1(1 ), Hyderabad ...RESPONDENT Counsel for the Appellant: SRl. KAILASH NATH P S SCounsel for th6 Respondent:The Court made the following: THE HON'BLE SRI JUSTI(]E P.SAM KOSHY ANt) THE HON'BI-E SRT JUSTICE LAXN,II NARAYANA AI,ISIIETTY I.T.T.A.No.l35 of 2023 COMMONJUD GMENT :(per Hon'ble Sri .Iusrice P-SAM KOSHy) Heard Mr.Kailash Nath [p.S.S., ]Iearned counscl fbr the appellantand perused the material available on record.and perused the material available on record. 2. The challenge in the prcsenr prcsenr appeal is ro the au.ard passcd by theis ro the au.ard passcd by thero the au.ard passcd by thethe au.ard passcd by theau.ard passcd by theby thetheIncome Tax Appellate Tribunal, Hyderabad, bench .A. Hy,derabad inI'T.A.No. l55ft1YDl2o22 for rhe assessrnenr year 2007-200g. dated25.04.2023. The challenge in the prcsenr prcsenr appeal is ro the au.ard passcd by theis ro the au.ard passcd by thero the au.ard passcd by thethe au.ard passcd by theau.ard passcd by theby thethe 3. The challenge is primary on the ground thar the Tribunal below hasupheld the addition made under'section 6g of the Act with r.egard to cashdeposit, which according to the appellant rvaS in lact a gift received lromhis wife for the minor son in custody with the assessee and the gift was inthe form of cash receipt. 4. However, a perusal of the findings given by the assessir-rg officerwhich has been confirmed by thc commissioner Appears and .rso thereis a concurrent finding by the Tribunal, what is reflected is in trre courseof the assessment, the assessing officer had confronted the .ssessee and The challenge in the prcsenr prcsenr appeal is ro the au.ard passcd by theis ro the au.ard passcd by thero the au.ard passcd by thethe au.ard passcd by theau.ard passcd by theby thethe 3. The challenge is primary on the ground thar the Tribunal below hasupheld the addition made under'section 6g of the Act with r.egard to cashdeposit, which according to the appellant rvaS in lact a gift received lromhis wife for the minor son in custody with the assessee and the gift was inthe form of cash receipt. 4. However, a perusal of the findings given by the assessir-rg officerwhich has been confirmed by thc commissioner Appears and .rso thereis a concurrent finding by the Tribunal, what is reflected is in trre courseof the assessment, the assessing officer had confronted the .ssessee and asked to explain the [source ][of ][thc ][cash ][de-posits ][alleged ][to ][have ][been]received fiom his [estranged ][wife ][with ][whotn he ][has separated ][way ][back]in the year 2001 . Uporr [confrontation, the ][asscssee ][was ][not able ][to]so [far ][as ][the ][wlicreabouts ][ol'his ][estranged ][wife ][viz,]provide any detail, Smt.Ahuia is concemed. [Nor ][was ][he ][able ][to ][provide any ][other ][detail ][of]the cash receipts, so [made by ][the ][wile who ][is ][separated ][almost ][five ][years]back, except for a [letter which ][was ][said to ][have ][been ][issued ][which ][also]has been duly considered by [the ][fribunal. ][-l'he ][asscssing ][olficer ][also]lound that the said cash [gift ][reccived ][trom ][lris ][wile ][towards ][minor]children, was inlact utitizcd [by ][rhe ][assessee ][lbr his ][business ][activities ][and]it was proved it through [his accoutlts. ][-fhus, ][thc ][contention ][of ][the ][assessee]becomes doubtful.5. Given the said findings of [tacts ][by ][thc assessing ][officer which ][has]been concurrently [uphetd ][by the ][Commissioner Appeals as ][also ][by ][the]Income Tax Appellate Tribunal, [we ][do ][not ][find ][any ][substantial material]made available belore [this ][Couft ][for ][admitting ][the ][appeal. ][We ][do ][not ][find]any question of law, much [less ][a ][substantial ][question ][of ][law, ][as ][is]required under Section 260,4 [of ][the ][Income Tax ][Act.] 6. In view of the same, [we ][do not ][find ][any merits ][in ][the appeal ][and]the appeal is accordingly [rejected.] 7 . Consequently, rniscellaneous petitions [pending, ]if [iury. ]shall [stand] closed. sdr-B [S.9HI5AII+EREAH'/] qD IITRUE [COPY'/] SECTION To , ,.,.rorahad ,.,.rorahad [[,.A" ][Bench, ][Hyderabad]][[Bench, ][Hyderabad]][[Hyderabad]][["]][["]] , ,.,.rorahad ,.,.rorahad [[,.A" ][Bench, ][Hyderabad]][[Bench, ][Hyderabad]][[Hyderabad]]1. The [lncome Tax Appellate ][Tribunal' ][Hyderabad ][["]]F r o [o ][r' ][Aav ][a ][ka ][r], l[..f :[ E :..?::il""J; :iiffi ]8lJ [^o ][o':' ]"': l''" [[Tax ]][' Central ][[Circle ]][[Circle ]][['1']], l[..f :[ E :..?::il""J; :iiffi ]8lJ [^o ][o':' ]"': l''" [[Tax ]][' Central ][[Circle ]][[Circle ]][['1']] 1 The Assistant [Co"it'iont' ][of ][lncome ][[Tax ]][' Central ][[Circle ]][['1']] ; :'.:":::: [sRr' ][KATLA=H ][NArH ] [s ][S Advocate ][roPucr] 5. [Two ] [CoPies] HIGH COURT DATED: 3011012023 JUDGMENT lTTA.No.135 ot 2023 REJECTING THE APPEALWITHOUT COSTS23 5^{A e Or(.ltr-,1C)ic1.1\'\t\LU-"o+(:,(i[\\.]IPr [i]