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TMI Blog2016 (6) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... e additions of ₹ 42,44,508/- and ₹ 3,06,041/-. The Learned DR had prayed for setting aside of this appeal to the file of the Learned AO for verification of returns of Smt. Rita Bagaria. We feel that this is not necessary as we are thoroughly convinced that the entire credits in the bank account have been duly considered in the hands of Smt. Rita Bagaria and it would not advance the case of the revenue in any manner. Hence we find no infirmity in the order passed by the Learned CITA in this regard. - Decided against revenue - I.T.A No.2171/Kol/2013 - - - Dated:- 1-6-2016 - Shri N. V. Vasudevan, JM Shri M. Balaganesh, AM For The Appellant: Smt. Ranu Biswas, JCIT, Sr. DR For The Respondent: Shri Subash Agarwal, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments with evidences showing that the said savings account was a Joint Savings Bank Account in the name of Smt Raj Kumari Shah and Smt Rita Bagaria. Smt Rita Bagaria is the only daughter of the assessee. Smt Rita Bagaria is regularly filing her Return of Income before the ITO, Ward-3(2), Purulia. The said Joint Savings Account as discussed above is duly shown in the Accounts Statement of Smt Rita Bagaria which is duly filed before the concerned ITO. The said Bank Account is actually of Smt Rita Bagaria. In this regard the Copy of Return filed along with the Accounts were produced and submitted before the Learned A.O. who has accepted the same in his letter dated 19/12/2011. The said Bank details are properly shown in the Joint Holder's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer and is mentioned in assessment order. He relied on the I. T. Return and accompanying statements of Smt. Rita Bagaria. The Assessing Officer took the stand that return of Smt. Rita Bagaria was not filled in, only computation part was filled in. The first enquiry regarding an SB account is as to who has accounted the same in trial Balance. I find that the conclusion drawn is based on incorrect facts by Assessing Officer since the SB account figures in the Trial Balance of Smt. Rita Bagaria. It is seen that the argument of the appellant is correct. Hence relief is due to the appellant. 6. Even otherwise on merits also there is no case for addition. The reasons are as under:- (a) In the bank account cash deposits are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not substantiate that the amount has been deposited by 2nd name of the Jt. Bank Account holder. 2. That the Ld. CIT(A), Asansol has erred in law and on facts by deleting the addition of ₹ 3,06,141/- made by the AO on account of deposition of cash into Indian Bank, Purulia as the assessee could not substantiate that the amount has been deposited by 2nd name of the Jt. Bank Account holder. 5. The Learned DR vehemently relied on the order of the Learned AO. In response to this, the Learned AR reiterated the submissions made before the lower authorities that the joint bank account was Either or Survivor Account jointly held by assessee with her daughter Smt. Rita Bagaria and all the transactions in the said bank account were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oints of return of income wherein the CBDT had clearly stated that the return form should not be accompanied by any enclosures showing (i) computation of tax payable or (ii) proof of any tax, if any, claimed to have been deducted or collected at source, or (iii) proof of tax, if any, claimed to have been paid by way of advance tax or self asst tax or (iv) any document or copy of any account or form, or (v) audit report u/s 44AB. The CBDT had further emphasized the need to ensure strict compliance of the same by directing the CCITs to inform the receiving officials to detach all the annexures filed by the assessee by returning back to the assessee at the time of collecting the returns. It is true that the Govt is working progressively to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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