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TMI Blog2015 (10) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... mere technical formality and the AO had not brought on record any evidence that assessee had passed on any consideration in cash to her husband from unaccounted sources. Therefore, Revenue’s appeal on this account is dismissed. However, above observation required to be verified by the AO by allowing opportunity to the assessee, being the finding of last fact finding authority i.e. ITAT. The aspect of construction made on this plot and Urban tax @ 25% paid by the assessee to the UIT, Kota need to be verified after allowing reasonable opportunity of being heard to the assessee. For limited purpose, this case is set aside to the AO. - Decided partly in favour of revenue for statistical purposes. - ITA No. 282/JP/2013 - - - Dated:- 11-8-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Commission of India s Identity Card, Ration Card, Electricity Bill dated 31.05.1990, Water Bill dated 24.05.1990 filed to prove that address of the assessee was mentioned as 573, Basant Vihar, Kota, which is the house for which matter is under assessment. This house was under possession of the assessee since 1988. The AO recorded the statements of Smt. Nand Kanwar Chandel, assessee, Shri Ravindra Kumar Goyal, seller of plot, Shri Gajanand Verma, Power of Attorney holder on various dates. The contents of statements had been reproduced by the AO at pages 2, 3 4 of his order. After considering all the evidences and statements, the AO observed that on one hand the assessee had purchased the said plot on 19.08.1988 for ₹ 45,000/- fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, Basant Vihar, Kota got transferred on 16.05.2008. The assessee also incurred the registration charges of ₹ 1,84,270/-. Therefore, total investment in her property at ₹ 31,84,270/- was treated as unexplained investment in the hands of the assessee. 3. Being aggrieved by the order of AO, assessee carried the matter before ld. CIT (A) who had allowed the appeal of the assessee by observing that there are sufficient evidence to establish that there was a house at 573, Basant Vihar, Kota in the year 1989 or earlier and assessee was residing there. The statement given by the various persons before the AO also stated that property was purchased in 1988 but got registered in the year 2008. Normally when a person purchases a proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ravindra Kumar Goyal in favour of Shri Gajanand Verma to look after this plot, to appear before any court or office and other purposes and for registry, construction, water connection, electricity connection. The ld. A/R further has drawn our attention on page 9 of paper book to show that Smt. Nand Bai w/o Shri Gajanand Verma had Election Identity Card at the address 573, Basant Vihar, Tehsil Ladpura, District Kota. Further, Ration Card in the name of Shri Gajanand Verma was also issued at the address of 573, Matunda House, Basant Vihar, Kota in which assessee s name i.e. Nand Kanwar w/o Gajanand Chandel was also mentioned. Therefore, it was submitted that this was formality of passing the title in the name of Smt. Nand Kanwar through regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kota. Thus this issue is set aside to the AO to reconsider this aspect. The Sale Deed registered on 16.05.2008 by Shri Gajanand Verma in favour of the assessee is mere technical formality and the AO had not brought on record any evidence that assessee had passed on any consideration in cash to her husband from unaccounted sources. Therefore, Revenue s appeal on this account is dismissed. However, above observation required to be verified by the AO by allowing opportunity to the assessee, being the finding of last fact finding authority i.e. ITAT. The aspect of construction made on this plot and Urban tax @ 25% paid by the assessee to the UIT, Kota need to be verified after allowing reasonable opportunity of being heard to the assessee. For ..... X X X X Extracts X X X X X X X X Extracts X X X X
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