9911796707
TMI Blog2010 (10) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... morandum from Mrs. Venetia Fernandes, was filed at the assessment stage - In order to establish the genuineness of the gift the onus was upon the assessee to establish the identity and capacity of the donor along with the genuineness of the transaction - The passport of Mrs.Venetia Fernandes (wife of donor) could not be held to be a valid document to prove the genuineness of the gift received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition amounting to Rs.13,57,265 made by the Assessing Officer by holding the gift received by the assessee from NRE friend as bogus. The Revenue is also aggrieved against the admission of additional evidence in contravention of provisions or rule 46A. 3. Briefly stated the facts of the case are that the assessee claimed to have received NRE gift of Rs.13,57,265 from the husband of her childhood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee claimed to have received gift from Mr.Brian Fernandes who was stated to be husband of assessee's friend Mrs.Venetia Fernandes. No evidence worth the name, except copy of memorandum from Mrs. Venetia Fernandes, was filed at the assessment stage. In view of these facts the addition was made. The learned CIT(A), however, relying on the copy of passport of Mrs.Venetia Fernandes deleted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer requested the assessee to furnish documentary evidence in the form of copy of NRE account statement, copy of bank account statement and copy of passport of the donor along with proof of remittance from abroad, which was not complied with by the assessee. This finding of fact recorded by the AO has not been controverted by the ld. CIT(A). Further no evidence has been filed before us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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