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TMI Blog2015 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Kothari vs. CIT [2003 (9) TMI 62 - GAUHATI High Court] the assessee is not required to prove the source of source from which the creditor had advanced to the assessee. Therefore, we find Ld. CIT(A) was not agreed with the finding of the AO and accordingly rightly deleted the addition of ₹ 11,80,000/-, which does not need any interference on our part, hence, we uphold the same. - Decided in favour of assessee. Disallowance of travelling and conveyance expenses - CIT(A) deleted addition - Held that:- AS Under the head of Travelling expenses no discrepancy has been noticed by the AO. Therefore, the addition made of ₹ 7,000/- is correctly deleted - Decided in favour of assessee. - I.T.A. No. 2035/DEL/2010 - - - Dated:- 31-12-2014 - Shri N. K. Saini And Shri H. S. Sidhu,JJ. For the Petitioner : Sh. Vikram Sahay, Sr. DR For the Respondent : Sh. Ashwani Taneja, CA ORDER Per H. S. Sidhu : JM This appeal by the Revenue is directed against the Order of the Ld. Commissioner of Income Tax (Appeals)-Meerut dated 1.2.2010 pertaining to assessment year 2005-06 on the following grounds:- 1. In the facts and circumstances of the case, the Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d u/s. 143(3) of the I.T. Act, 1961 assessee appealed before the Ld. CIT(A), who vide impugned Order dated 18.3.2010 partly allowed the appeal of the assessee by deleting the additions on account of travelling-conveyance expenses of ₹ 7000/-; unexplained gifts of ₹ 5,00,000/- and unexplained unsecured loans of ₹ 11,80,000/-, as aforesaid. 4. Against the above order of the Ld. CIT(A) dated 18.3.2010, Revenue is in appeal before us. 5. At the time of hearing Ld. Departmental Representative has relied upon the order of the Assessing Officer and reiterated on the contentions raised in the grounds of appeal filed by the Revenue and also requested to set aside the order of the Ld. CIT(A) and that of the AO be restored. 6. On the other hand, Ld. Counsel of the assessee in support of his contention has relied upon the order of the Ld. CIT(A) and also filed copies of the following judgments of the Hon ble High Courts and requested that the order of the Ld. CIT(A) may be upheld. - ITAT NO. 263 of 2011 - GA No. 2856 of 2011 CIT vs. M/s Dataware Private Limited - High Court of Calcutta - Order dated 21.9.2011. - ITA No. 5 of 2003 - Nemi Chand Kothari vs. CIT - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would part with copies of their I.T. returns or copies of the passports. The fact that the assessee has been able to produce the copies of the I.T. returns of all the donors which have been filed in UK/ USA as also the copies of their passports would show that there is a close friendship/relationship between the assessee and the donors. The Revenue has also not disputed the facts of the photograph of the assessee with the family of the Donor D. The A.O. had only been finding fault with the affidavit as produced and none of the other evidences have been faulted with. Further, It is noticed that the assessee had given the details of the donor as early as in January, 2004, and the assessment has been completed in March, 2004. It is further noticed that even through the assessee authority had vast powers available under ss. 131 and 133(6), the assessing authority has not used any of his powers of the genuineness of the claim of the assessee by verifying correspondence with the donor. If the. assessing authority had doubted, the transaction of the gifts, after receiving the evidences which have been produced by the assessee in support of its claim., it was very much open to the A.O. to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him. On this issue the Allahabad Bench of the Hon'ble IT AT in the case of ITO vs. Matadin Snehlata (HUF) (2004) 90 ITD 203 has passed order wherein the Hon'ble bench held that there may be relationship by behaviour also. The same view was also taken by the Hon'ble ITAT New Delhi 121 TTJ (Del.) 228 (Supra) In the totality of facts and circumstances of the case and the position of law, I therefore, conclude that the assessee has sufficiently discharged the onus that lay on her in terms of provisions of Section 68 and it cannot be said that the receipts in her hands are in any way unexplained. The unilateral view entertained by the A.O. was more based on unfounded presumptions without converting them into evidences and the evidences filed by the assessee have remained unaddressed and unrebutted. The addition of ₹ 5,00,000/- is deleted. 7.1 In view of the above, we find considerable force in the conclusion drawn by the Ld. CIT(A) that assessee has sufficiently discharged the onus that lay on her in terms of provision of Section 68 and it cannot be said that the receipts in her hands are in any way unexplained. The unilateral view entertained by the AO was more ..... X X X X Extracts X X X X X X X X Extracts X X X X
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