{"id":246715,"date":"2009-08-04T00:00:00","date_gmt":"2009-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mr-harjit-singh-on-4-august-2009"},"modified":"2015-03-26T21:09:16","modified_gmt":"2015-03-26T15:39:16","slug":"commissioner-of-income-tax-vs-mr-harjit-singh-on-4-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mr-harjit-singh-on-4-august-2009","title":{"rendered":"Commissioner Of Income-Tax vs Mr.Harjit Singh on 4 August, 2009"},"content":{"rendered":"
Punjab-Haryana High Court<\/div>\n
Commissioner Of Income-Tax vs Mr.Harjit Singh on 4 August, 2009<\/div>\n
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH\n\n\n                                            ITA No. 79 of 2009 (O&M)\n                                            Date of decision: 4.8.2009\n\n\n\nCommissioner of Income-Tax, Faridabad\n                                                        ......Appellant\n                                    Vs.\n\nMr.Harjit Singh,\nProp. M\/s Sabarwal International,\n\n                                                         ...Respondent\n\n\nCORAM:- HON'BLE MR.JUSTICE ADARSH KUMAR GOEL\n        HON'BLE MRS.JUSTICE DAYA CHAUDHARY\n\n\nPRESENT: Mr.Rajesh Katoch, Standing Counsel for revenue.\n         Mr.Rajiv Sharma, Advocate for the assessee.\n                            ****\n\n\nADARSH KUMAR GOEL, J. (Oral)\n<\/pre>\n
1.           The revenue has preferred this appeal under Section260A of the<\/p>\n
Income Tax Act, 1961 (for short, “the Act”) against the order dated<\/p>\n
23.5.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘I’<\/p>\n
New Delhi in ITA No. 243 \/DEL\/2005 for the Block Assessment 1.4.1989 to<\/p>\n
31.3.1999, proposing to raise the following substantial questions of law:<\/p>\n
                          A. “Whether on the facts and in the circumstances<\/p>\n
                          of the case Ld. ITAT was right in law in restoring<\/p>\n
                          the       issue     of   undisclosed      investment   of<\/p>\n
                          Rs.3,77,041\/- based on material seized during<\/p>\n
                          search (Document No.A-12 pages 3 and 4) on<\/p>\n
                          account of purchase of Maruti Gypsy Car, back to<\/p>\n
                          the file of Assessing Officer, whereas the assessee<\/p>\n
                          did not produce any details\/evidence before the
\n ITA No. 79 of 2009                                          -2-<\/span><\/p>\n
                        Ld.CIT(A) or the Assessing Officer despite<\/p>\n
                        opportunities allowed by both of them.”<\/p>\n
                        B. “Whether on the facts and in the circumstances<\/p>\n
                        of the case Ld. ITAT was right in law in<\/p>\n
                        upholding the order of Ld. CIT(A) in restricting<\/p>\n
                        the   addition      to   Rs.1,30,000\/-      instead   of<\/p>\n
                        Rs.7,75,000\/- made by the Assessing Officer as<\/p>\n
                        undisclosed      investment    in     M\/s    Sabharwal<\/p>\n
                        International based on Partner’s statement, in the<\/p>\n
                        absence of any evidence to the contrary produced<\/p>\n
                        by the assessee.”\n<\/p><\/blockquote>\n
                        C.”Whether on the facts and in the circumstances<\/p>\n
                          of the case, Ld.ITAT was right in law in<\/p>\n
                          restoring the issue of charging interest u\/s 158<\/p>\n
                          BFA(1) to the file of Assessing Officer,<\/p>\n
                          whereas charging of interest u\/s 158 BFA(1) is<\/p>\n
                          mandatory in nature.”\n<\/p><\/blockquote>\n
\n<\/blockquote>\n
2.          On the basis of some documents found from search under<\/p>\n
Section 132(1) of the Act on 12.3.1999, at the premises of Inderjit Singh<\/p>\n
Sabharwal, relative of the assessee, notice under Section 158 BD was<\/p>\n
issued.     In response, the assessee declared his undisclosed income to<\/p>\n
be ‘Nil’.   The Assessing Officer assessed income on the basis of<\/p>\n
unexplained investment in the purchase of car, unexplained investment in<\/p>\n
the Firm M\/s Sabharwal International and directed that interest be
\n ITA No. 79 of 2009                                       -3-<\/span><\/p>\n
recovered under Section 158 BFA(1). The CIT(A) upheld the assessment<\/p>\n
attributable to investment in purchase of car but partly deleted the addition<\/p>\n
in respect of   the investment in M\/s Sabharwal International and also<\/p>\n
upheld levy of interest. The Tribunal remanded the matter to the Assessing<\/p>\n
Officer in respect of purchase of car and levy of interest but upheld part<\/p>\n
deletion towards investment in M\/s Sabharwal International. Relevant part<\/p>\n
of the finding recorded by the Tribunal is as under:\n<\/p>\n
                               ” We have considered the rival contentions<\/p>\n
                               and found from the record that assessee has<\/p>\n
                               got Maruti Zipsy through M\/s Som Dutt<\/p>\n
                               Financer Ltd., and also paid margin money<\/p>\n
                               of 10% . However, due to default in<\/p>\n
                               payment on finance instalments, the vehicle<\/p>\n
                               was taken back by the financer and,<\/p>\n
                               therefore nothing was alleged to be paid<\/p>\n
                               subsequently.    There is no dispute to the<\/p>\n
                               well settled legal proposition that onus lies<\/p>\n
                               on the assessee to substantiate the entries<\/p>\n
                               found recorded in seized material. In the<\/p>\n
                               instant case, claim made with reference to<\/p>\n
                               the return of vehicle by the finance<\/p>\n
                               company and the fact that only margin<\/p>\n
                               money was paid, was on the assessee. If<\/p>\n
                               only margin money is paid and the assessee<\/p>\n
                               defaults in the very beginning resulting in
\n ITA No. 79 of 2009                             -4-<\/span><\/p>\n
                     taking over of vehicle by the finance<\/p>\n
                     company, no amount is required to be paid<\/p>\n
                     thereafter, therefore, there is no reason for<\/p>\n
                     making any addition by assuming that<\/p>\n
                     instalments were paid by the assessee. In the<\/p>\n
                     interest of justice and fair play, we restore<\/p>\n
                     this ground to the file of the Assessing<\/p>\n
                     Officer and the assessee is directed        to<\/p>\n
                     furnish complete details with regard to the<\/p>\n
                     actual payment made towards initial margin<\/p>\n
                     and instalemnts and to file confirmation<\/p>\n
                     from the finance company with regard to the<\/p>\n
                     actual amount paid, thereafter the Assessing<\/p>\n
                     Officer is to decide the matter afresh.”<\/p>\n<\/blockquote>\n
                     xx     xx        xx       xx\n\n                     xx     xx        xx        xx\n\n\n\n<\/pre>\n
                     “The CIT(A) in his order quoted exactly the<\/p>\n
                     statement of Shri Surjit Singh, wherein he<\/p>\n
                     has stated that total capital investment at the<\/p>\n
                     commencement of business was around<\/p>\n
                     Rs.6 lacs and his contribution to the capital<\/p>\n
                     of the firm was around Rs.1 lac. It was also<\/p>\n
                     stated that the other partner has also<\/p>\n
                     contributed similar amount of Rs.1 lac. ON
\n ITA No. 79 of 2009                                 -5-<\/span><\/p>\n
                     the basis of these statements, the CIT(A) has<\/p>\n
                     restricted the addition of Rs.6 lascs to the<\/p>\n
                     extent of Rs.1 lac, and in respect of<\/p>\n
                     furniture etc., in place of addition of Rs.1.75<\/p>\n
                     lacs, a sum of Rs.30,000\/- was retained. As<\/p>\n
                     the assessee’s share of investment in such<\/p>\n
                     assets   were       found    to     the    extent   of<\/p>\n
                     Rs.30,000\/-, the CIT(A) retained total<\/p>\n
                     addition to the extent of Rs.1.30 lacs in<\/p>\n
                     place of Rs.7.75 lacs. We do not find any<\/p>\n
                     reason to interfere in the order of CIT(A) for<\/p>\n
                     restricting the addition of Rs.1,30,000\/-<\/p>\n
                     which is as per material on record.”<\/p>\n<\/blockquote>\n
                     xx             xx                     xx\n\n                     xx             xx                     xx\n\n\n\n<\/pre>\n
                     ” Before levying such penal interest, default<\/p>\n
                     on the part of the assessee is required to be<\/p>\n
                     established,        unless   such         default   if<\/p>\n
                     attributable on the part ofd the assessee, the<\/p>\n
                     revenue cannot penalize the assess for no<\/p>\n
                     default on him. Since this interest is penal in<\/p>\n
                     nature, the department cannot be allowed to<\/p>\n
                     say that levy of interest under Section<\/p>\n
                     158BFA(1) is automatic. There is no dispute
\n ITA No. 79 of 2009                                                      -6-<\/span><\/p>\n
                                        to the well settled legal proposition that<\/p>\n
                                        penal provisions of the Act should not be<\/p>\n
                                        construed in a manner to make them an<\/p>\n
                                        instrument of operation. They levy of<\/p>\n
                                        penalty is to be seen in the back drop of the<\/p>\n
                                        nature and reasons for which penalty is<\/p>\n
                                        imposed, unless there is any default on the<\/p>\n
                                        part of the assessee or there is a lack of<\/p>\n
                                        bona fide the department cannot effectuate4<\/p>\n
                                        the penal provisions.”\n<\/p><\/blockquote>\n
\n<\/blockquote>\n
3.              We have heard learned counsel for the parties.\n<\/p>\n
4.              We are of the view that the findings recorded by the Tribunal<\/p>\n
are findings of fact based on appreciation of evidence.                       Moreover, as<\/p>\n
regards investment in purchase of car and interest, the matter has only been<\/p>\n
remanded for giving further opportunity to the assessee, having regard to<\/p>\n
the circumstances of the case.\n<\/p>\n
5.              No substantial question of law arises.\n<\/p>\n
6.              The appeal is dismissed.<\/p>\n
\n\n                                                   (ADARSH KUMAR GOEL)\n                                                          JUDGE\n\n                                                     (DAYA CHAUDHARY)\nAugust 4, 2009                                             JUDGE\nraghav\n\n\n\n\n<\/pre>\n
Note: Whether this case is to be referred to the Reporter? ……..Yes\/No
\n ITA No. 79 of 2009   -7-<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Punjab-Haryana High Court Commissioner Of Income-Tax vs Mr.Harjit Singh on 4 August, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 79 of 2009 (O&M) Date of decision: 4.8.2009 Commissioner of Income-Tax, Faridabad ……Appellant Vs. Mr.Harjit Singh, Prop. M\/s Sabarwal International, …Respondent CORAM:- HON’BLE MR.JUSTICE ADARSH KUMAR GOEL HON’BLE MRS.JUSTICE DAYA […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-246715","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"\nCommissioner Of Income-Tax vs Mr.Harjit Singh on 4 August, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-mr-harjit-singh-on-4-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Mr.Harjit Singh on 4 August, 2009 - 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