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TMI Blog2016 (7) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Income-tax (Appeals), that the amount of cash deposit was duly considered in the assessment of mother of the assessee. We find that issue in dispute has already been considered in the hand of mother of the assessee, therefore, the addition in the hand of assessee is not justified. - Decided in favour of assessee. - ITA No. 6379/Del/2013 - - - Dated:- 13-6-2016 - Sh. H. S. Sidhu, Judicial Member And Sh. O. P. Kant, Accountant Member For the Appellant : Sh. S.R. Sanapathi, Sr. D.R. For the Respondent : None ORDER Per O. P. Kant, A. M. This appeal of the Revenue is directed against order dated 20/09/2013 of learned Commissioner of Income-tax (Appeals)-XXX, New Delhi, for assessment year 2010-11, raising fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and marriage ceremony dated 09/02/2010. The Assessing Officer was not satisfied with the explanation of the assessee because the amount of ₹ 1,73,000/- stated to be received from relatives was deposited in the bank accounts prior to the date of marriage and the cash of ₹ 80,000 stated to be received as gift, was deposited on various dates, after marriage, from 5/3/2010 to 27/03/2010. The Assessing Officer also mentioned that the assessee offered the said gifts for taxation as he could not obtain confirmation from the relative and friends in respect of the gifts .The Assessing Officer also held cash deposits of ₹ 88,77,900/- in the bank account maintained jointly with mother of the assessee on protective basis. In the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner of Income-tax (Appeals) has not adjudicated on the submission of the assessee and simply restored the matter for the consideration of the Assessing Officer, which was not within his powers as provided under section 251 of the Act. On being pointed out by the bench as to why the issue may not be restored back to the file of the learned Commissioner of Income-tax(Appeals) to decide the issue in view of the submission of the assessee, both parties did not object. In view of the above, we restore the issue back to the file of the Ld. Commissioner of Income-tax(Appeals) with the direction to provide sufficient opportunity of hearing to both the assessee as well as to the Assessing Officer. Accordingly, this ground of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank account maintained at branch of Axis Bank at Kolkata. The assessee as well as his mother has accepted the bank account as pertaining to the business activity of the mother of the assessee. This fact has not been disputed by the Assessing Officer also. He has made addition on protective basis only to protect the interest of the Revenue in case the addition was not considered in the hand of mother of the assessee . But we find from the order of the learned Commissioner of Income-tax (Appeals), that the amount of cash deposit was duly considered in the assessment of mother of the assessee. The relevant finding of the learned Commissioner of Incometax( Appeals) on the issue is as under: 6.1 I have considered the issue and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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