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TMI Blog2011 (6) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... 961. 2. During the relevant previous year, the assessee had received an amount of ₹ 2,30,924 from Capt. R. K. Behram, based in Canada. This amount was stated to have been received as gift by the assessee. However, as assessee could not submit documentary evidences in support of the said gift, the Assessing Officer added this amount of ₹ 2,30,924 as assessee's income from undisclosed sources. Aggrieved, assessee carried the matter in appeal before the Ld. CIT(A) and produced all the relevant details and supporting evidences, but the learned CIT(A) declined to admit these evidences, and upheld the stand of the Assessing Officer. The assessee is not satisfied with the stand of the Ld. CIT(A) as well, and is in further appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or allows the assessee to file additional evidences. Viewed in this perspective, and having regard to the fact that no evidences at all could be produced at the assessment stage, the Ld. CIT(A) was clearly in error in not admitting the evidences submitted by the assessee particularly as assessee is an elderly lady, with passive incomes in her eighties, and particularly as information was to be obtained from abroad. In view of these discussions, we are of the considered view that the stand of the Ld. CIT(A) cannot be approved. 5. Having held so, normally we would have remitted the matter to the file of the Ld. CIT(A) for adjudication on merits, but, on the peculiar facts of this case and having noted that the assessee is a senior citizen a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cutta (now Kalkota) to Assam and Patna. 6. During this period 1953 to 1955 Kersi and I shared the same accommodation and lived like brothers until 1955 when he came to Mumbai as a Harbour Pilot. 7. In 1963 I migrated to Canada, but was in close touch with Kersi through correspondence and telephone and also when on visits to Mumbai. 8. During years 1972 and onwards when Kersi was in Tehran, Iran, due to increased financial liabilities including the mortgage of my residential property, I took up Kersi's offer of financial assistance from time to time, with an understanding that I would repay the amount as and when I could. The total amount received from time to time was $50,003.00 (US dollars), from his earnings in Iran. 9. Therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gift received by the assessee before us. The assessee, as also person having made the remittance, are known to each other for over half a century, there is a plausible explanation for remittance having been made to the assessee, the receipt is not of an income nature, and it is not a case where there are inconsistencies contradictions in the explanations of the assessee. 9. We have also noted the Assessing Officer's observations about an apparent contradiction in the stand of the assessee inasmuch as the amount was said to have been received from her husband, but eventually money was found to have been received from her husband's old friend. However, as is clear from the contents of the affidavit this money was believed to have been owed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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