{"id":34749,"date":"2010-04-05T00:00:00","date_gmt":"2010-04-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-5-april-2010"},"modified":"2015-11-07T14:55:19","modified_gmt":"2015-11-07T09:25:19","slug":"commissioner-vs-heard-on-5-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-5-april-2010","title":{"rendered":"Commissioner vs Heard on 5 April, 2010"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Heard on 5 April, 2010<\/div>\n
Author: D.A.Mehta,&Nbsp;Honourable Ms.Justice H.N.Devani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/287\/2009\t 7\/ 8\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No.287 of 2009\n \n\n \n For\nApproval and Signature:  \nHONOURABLE\nMR.JUSTICE D.A.MEHTA\t\tSd\/-\n \n \n\n\n \n\nHONOURABLE\nMS.JUSTICE H.N.DEVANI \t\tSd\/-\n \n===================================================\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo\n\t\t\tbe referred to the Reporter or not ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\n===========================================\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nMIRA\nS KHURANA - Opponent(s)\n \n\n=================================================== \nAppearance\n: \nMR MR BHATT, SR. STANDING COUNSEL, with MRS\nMAUNA M BHATT for Appellant(s) : 1, \nMR JP SHAH with MR MANISH J\nSHAH for Opponent(s):\n1 \n===================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\n           \n\t\t\tand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n\nDate\n: 05\/04\/2010 \n\n \n\n\n ORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n
On
\n\t08.03.2010 the following order was made:\n<\/p>\n
 1.\tHeard
\nlearned Senior Standing Counsel for the Appellant Revenue.\n<\/p>\n
2.\tNotice
\nfor final disposal returnable on 30.03.2010.\n<\/p>\n
Sd\/-\n<\/p>\n
            Sd\/-      <\/p>\n
\n\n \n\t \n\n\n\t(D.A.Mehta,\n\tJ.)     (H.N.Devani, J.)                      \n\t\n\t \n\n\n\t  \n\nHeard\n<\/pre>\n
\tlearned Senior Standing Counsel for the appellant-revenue and
\n\tlearned advocate appearing for the respondent. ADMIT. The
\n\tfollowing substantial question of law arises from impugned order of
\n\tIncome Tax Appellate Tribunal (the Tribunal) dated 08.08.2008:\n<\/p>\n
 Whether
\n\ton the facts and in the circumstances of the case the Tribunal was
\n\tjustified in law in restoring the matter to the file of the
\n\tAssessing Officer without recording any findings as to how the order
\n\tmade by Commissioner (Appeals) was bad in law?\n<\/p>\n
With
\n\tthe consent of the learned counsel the appeal is taken up for final
\n\thearing and disposal today.\n<\/p>\n
The
\n\tgrievance made by the appellant is that considering the findings
\n\trecorded by the Assessing Officer and Commissioner (Appeals) the
\n\tTribunal has erred in law in shifting the onus on the revenue when
\n\tit was respondent-assessee who had failed to establish the
\n\tgenuineness of the gift from the donors.\n<\/p>\n
As
\n\tagainst that on behalf of the respondent it was submitted that
\n\tsubsequent to the order made by the Tribunal the Assessing Officer
\n\thad passed a fresh order and hence, this appeal was required to be
\n\tdismissed. On merits it was submitted that the communication
\n\taddressed by the assessee to the Assessing Officer was not
\n\tconsidered by the Assessing Officer and hence,\u00a0even for the
\n\tsaid reason the matter was required to be sent back to the Assessing
\n\tOfficer. Therefore, also no error was committed by the Tribunal. It
\n\twas submitted that out of various documents filed before
\n\tCommissioner (Appeals) only one of the documents, namely,
\n\tcertificate by the Chartered Accountants had been considered by the
\n\tCommissioner (Appeals) and for this reason also, impugned order made
\n\tby the Tribunal was not required to be interfered with.\n<\/p>\n
As
\n\tcan be seen from the facts on record the assessee received gift
\n\tworth Rs.15,00,000\/- from one Non-resident Indian Shri Sajabhai
\n\tAjabhai Karia of Al Fahidi Street, Khor, Dubai. The Assessing
\n\tOfficer came to the conclusion that the assessee had failed to prove
\n\tsound financial capacity of the said donor; had failed to establish
\n\tthe circumstances leading to gift; and had failed to establish that
\n\tthe money was received as gift only. The explanation tendered by the
\n\tassessee was not found to be acceptable and the reasons recorded by
\n\tthe Assessing Officer have been summarized in Paragraph No.2.4 of
\n\tthe assessment order. The same reads as under:\n<\/p>\n
\tIt can
\n\tbe seen from the above that the assessee has tried to legitimate the
\n\ttransfer of funds in the garb of gift.\n<\/p>\n
\tThere
\n\tare no circumstances or a relationship as such which will legitimize
\n\tsuch a claim.\n<\/p>\n
\tThere is
\n\tno close relationship as claimed and the assessee has failed to
\n\testablish that the gift is out of the wealth of the donor. The onus
\n\tto produce at-least some financial data was on the assessee to prove
\n\tthe capability of the person to give the gift. The same has been
\n\tdone.\n<\/p>\n
\tThe
\n\tassessee has not been able to prove the financial capacity of the
\n\tdonors nor any proof of the financial worth was submitted. Any
\n\tdetails which would prove the financial soundness, like details of
\n\tincome and wealth with certified documents was not filed. As the
\n\tassessee has not submitted the information to prove the financial
\n\tcapacity of the donor the only obvious conclusion which can be drawn
\n\tis that the donors do not have financial worth to make such gift.\n<\/p>\n
Commissioner
\n\t(Appeals) has confirmed the aforesaid findings. While doing so
\n\tCommissioner (Appeals) has recorded as under:\n<\/p>\n
 .\n<\/p>\n
\t. . . . Appellant is a resident of Ahmedabad while the alleged donor
\n\twhen he was in India was staying at Khambhalia in Jamnagar. The
\n\tdonor and donee belong to different communities. No link leading to
\n\tfriendship of natural love and affection could be shown by the
\n\tappellant. The donor went to Dubai in the year 1998, and within a
\n\tperiod of less than 2 years i.e. May, 2000, he made a gift of Rs.15
\n\tlakhs to the appellant. There is no evidence to show that within
\n\tsuch a short time he became so rich to gift this amount to a near
\n\tstranger and unrelated person. . . . . .\n<\/p>\n
When
\n\tone goes through the impugned order of the Tribunal it becomes
\n\tapparent on reading Paragraph Nos.9 and 10 of the order that the
\n\tfindings  recorded  in  Paragraph No.10 are not borne out from the
\n\torders of the subordinate authorities. The Tribunal has failed to
\n\tappreciate that the Assessing Officer had granted opportunity to the
\n\tassessee to prove the genuineness of the gift and creditworthiness
\n\tof the donor but the assessee had failed to adduce any proof in this
\n\tregard. The onus then could not have been shifted to the Assessing
\n\tOfficer without dealing with the findings recorded by the
\n\tsubordinate authorities. The position in law is well-settled and it
\n\tis not necessary to refer to catena of decisions, suffice it to
\n\tstate that as recorded by this Court in the case of  Rameshchandra
\n\tM. Luthra Vs. Assistant Commissioner of Income-tax, [2002] 257
\n\tITR 460 (Guj.) the Tribunal is duty bound to consider the reasons
\n\tgiven by the appellate authority for its decision before upsetting
\n\tthe order made by the appellate authority.\n<\/p>\n
In
\n\tthe facts of the present case it is apparent that the Tribunal has
\n\tfailed to undertake the aforesaid exercise and the impugned order is
\n\tthus vitiated in law.\n<\/p>\n
In
\n\tthe circumstances, without expressing any opinion on merits of the
\n\tcontroversy the impugned order dated 08.08.2008 made by Income Tax
\n\tAppellate Tribunal, ‘C’ Bench, Ahmedabad, in so far as it relates to
\n\trespondent assessee, is quashed and set aside and Income Tax Appeal
\n\tNo.2692\/Ahd\/2004 for Assessment Year 2001-2002 stands restored to
\n\tfile of Tribunal for being decided afresh in accordance with law
\n\tafter granting an opportunity of hearing to the parties.\n<\/p>\n
The
\n\tquestion is answered accordingly. The appeal is allowed in the
\n\taforesaid terms with no order as to costs.\n<\/p>\n
Sd\/-\n<\/p>\n
[D. A.\n<\/p>\n
MEHTA, J]<\/p>\n
Sd\/-\n<\/p>\n
[
\nH.N.DEVANI, J]<\/p>\n
***<\/p>\n
Bhavesh*<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Heard on 5 April, 2010 Author: D.A.Mehta,&Nbsp;Honourable Ms.Justice H.N.Devani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/287\/2009 7\/ 8 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No.287 of 2009 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA Sd\/- HONOURABLE MS.JUSTICE H.N.DEVANI Sd\/- =================================================== 1 Whether Reporters of […]<\/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":[16,8],"tags":[],"class_list":["post-34749","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Heard on 5 April, 2010 - 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-vs-heard-on-5-april-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Heard on 5 April, 2010 - 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