9911796707
TMI Blog2015 (6) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... or the AY under consideration, assessee filed her return of income on 31/07/2009 declaring income of Rs. 4,41,636. At the time of assessment proceeding, on verification of the informations available on record, AO found that assessee was maintaining three bank accounts as under: 1. SB Account No. 867810110002627 - Bank of India 2. SB Account No. 129510025020748 - Andhra Bank, Attapur Branch 3. SB Account No. 01/00019264 - Andhra Bank, Nampally Branch. When AO called upon assessee to explain the source of cash deposits made in the bank accounts, assessee submitted, all the transactions including cash deposits in the bank accounts were relating to Smt. Baddam Kalavathy and the said person has also admitted the same before AO in course o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed in case of Smt. Baddam Kalavathy there is no mention of the deposits made in SB A/c held in Andhra Bank, Nampally Branch and whether it has been considered at the hands of Smt. Baddam Kalavathy. Therefore, AO treating cash deposits of Rs. 60 lakhs made into the SB A/c Andhra Bank, Nampally Branch as unexplained added the same to the income of assessee. Being aggrieved of such addition, assessee preferred appeal before ld. CIT(A). 4. In course of hearing of appeal before ld. CIT(A), assessee reiterated the submissions made before AO. Ld. CIT(A) after considering the submissions of assessee in the context of materials available on record, confirmed the addition with the following observations: "6.1 Neither in the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hra Bank, Nampally branch is unaccounted and therefore has to be taxed in the hands of the account holder i.e., the appellant. Accordingly, the addition made by the AO of Rs. 60 lakhs towards unexplained cash deposit remained unexplained and is therefore confirmed." 5. Ld. AR submitted before us, during the assessment proceeding assessee herself has offered an explanation about the source of deposits into the SB A/c and has also explained that the said accounts though stood in the name of assessee, but, the transactions therein were made by Smt. Baddam Kalavathy. It was submitted, in course of assessment proceeding of Smt. Baddam Kalavathy, she owned up the deposits made in the SB A/c held in the name of assessee and accordingly, income wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Leasing & Finance Corpn.Ltd. Vs. ITO, [2008] 112 ITD 205 (Delhi)(TM) to submit that the Tribunal should decide the issue on merit in stead of remitting the matter to AO. Further ld. AR relied upon a decision of ITA, Mumbai Bench in case of Vijay Kumar Sarda Vs. DCIT, 40 Taxmann.com 113 (Mum.) to contend that appellate authority can only give direction to AO in regard to assessee before him and not in respect of third person, whose appeal is not pending before the appellate authority. 6. Ld. DR, on the other hand, strongly supporting the reasoning of the AO as well as ld. CIT(A) submitted before us, there is nothing on record to suggest that the deposits made in the Andhra Bank, Nampally Branch account were offered by Smt. Baddam Kalavath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re considered at the hands of Smt. Baddam Kalavathy while completing the assessment in her case. 8. When there is no dispute to the fact that cash deposits to the extent of Rs. 60 lakhs were found in a bank account standing in the name of assessee, primary onus is on assessee to prove the source of such deposits with supporting evidence. In the present case, observations made in the assessment order as well as in the order of ld. CIT(A) clearly demonstrate that assessee has not been able to establish the fact that deposits of Rs. 60 lakhs were either offered as income by Smt. Baddam Kalavathy or was assessed in her hands. Even before this forum also, apart from a copy of letter dated 14/12/2011 claimed to be of Smt. Kalavathy, assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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