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TMI Blog2013 (8) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... is own presumption and without having any documentary evidence of for doing so. In this regard assessee could not prove genuineness of the cash deposited in the bank. 3. The ld. Commissioner of Income Tax (Appeals) has erred in law and on facts while telescoping the addition of Rs.1,44,000/- in addition of Rs.16,78,774/- on account of zero house hold expenses as appearing in bank statement shown by the assessee without appreciating the fact that these expenses has not been disclosed by the assessee in his computation of total income in the year under consideration. The assessee has no other sources of income also from which he can cover up the house hold withdrawals." ITA No. 242/Agra/2012 by the Revenue:- "1. That learned CIT(A) passed the impugned order dated 09.02.2012 on the basis of remand report sent by learned AO, but remand report sent by ld. AO didn't brought into the picture, the fact that assessee has produced all the relevant documents and has clarified beyond doubt that he has not claimed TDS mentioned in his 26 AS statement." 3. The assessee filed Stay Application No. 01/Agra/2012 which was dismissed by the ITAT vide order dated 20.07.2012 as none was present on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied to gross receipt of Rs.83,93,869/- and TDS of Rs.1,90,216/- on account of hiring charges. 8. The relevant reply noted by CIT(A) in his order reads as under :- (Page No.6) "That I have no concern with receipts and TDS as stated in above mentioned notice. It is true that details shown in 26AS and TDS during the year in question are in my name and PAN, but it is also true that till today neither I have received the amount nor the TDS and also I have no concern with these receipts and TDS. It may be possible that some one by mistake or oversight, have used my name & PAN for his own receipts and TDS Previously I have received the TDS and also the refund from the department but during the year in question transaction of this kind have been not made by me upto the best of my knowledge and belief." 9. After considering the above reply, the A.O. did not satisfy with the reply given by the assessee and he made the addition of Rs.83,93,869/-. 10. Similarly the assessee denied cash deposited on 31.03.2008 in Saving Bank Account, Arya Vrat Gramin Bank Branch, Gomti Nagar, Lucknow. It was submitted that the assessee has no connection with the account which was submitted that the amount d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account household expenses giving set off of addition of Rs. 16,78,774/-sustained in truck hiring receipt account. The relevant finding of the CIT(A) are reproduced as under :- (Page21 to 23) "8.1 G.O.A.No.1 It is on record that TDS certificates were issued on hiring charges of Rs.83,93,869/- wherein PAN of the assessee is mentioned clearly. The assessee was given due opportunity in the assessment proceedings but the matter remained un- clarified. Before me, the appellant claimed that these were hiring charges received by his elder brothr Shri Pankaj Mishra, who is running a transport activity in the name and style of Indore Raipur Transport Company. As the later name was also found mentioned in the impugned TDS certificates, there appeared to be some valid possibility of confusion and hence I directed the A.O. to re-verify the appellant's promise that he would show these receipts in the books of his brother Shri Pankaj Mishra. Unfortunately as the two remand reports clearly suggest, the appellant has not been able to effect any such favourable verification, in spite of repeated opportunities during assessment proceedings and even now during remand proceedings. The behavior o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l appears in bank account. Also the estimation of Rs.12000/- per month house hold and personal expenses is very very reasonable. Thus, addition of Rs.1,44,000/- is upheld in principle. However, as in case of above ground of appeal; there is no need for upholding this addition of Rs.1,44,000/- separately, once unaccounted income from plying of trucks to the extent of Rs.16,78,774/- has been upheld in ground of appeal No.1. To that extent Rs.1,44,000/- would stand telescoped." 13. We have heard learned representatives of the parties and records perused. As regards the first ground of cross appeal, as the CIT(A) has partly allowed the relief, therefore, the assessee and Revenue both are in appeal. We find that as per record with the A.O. hiring receipt of Rs.83,93,869/- wherein PAN of the assessee is mentioned clearly. The A.O. and CIT(A) both asked for necessary explanation from the assessee. Even the CIT(A) has provided opportunity for giving necessary explanation by calling report from the A.O. The contention of the assessee is that the hiring charges received by his brother Shri Pankaj Mishra, who is running a transport agency in the name and style of Indore Raipur Transport Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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