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TMI Blog2012 (1) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... e cross objection, the assessee is assailing the decision of Ld CIT(A) in confirming the unexplained gift amount of ₹ 77,298/-. 4. The facts relating to the above said issues are stated in brief. The assessee is engaged in civil construction works and also deriving commission from booking of air tickets. As against the returned income of ₹ 5,24,500/-, the AO determined the total income at ₹ 23,69,420/- by making various additions. The appeal filed by the assessee before Ld CIT(A) was partly allowed. Hence both the parties are before us. 5. The first issue in the appeal of the revenue pertains to disallowance of a portion of Carting and Labour charges. The assessee had claimed a sum of ₹ 9,91,080/- as expenses u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her, absence of vouchers does not always mean that the expenses were not incurred. Hence, on a conspectus of the matter, we are of the view that a round sum disallowance of ₹ 25,000/- may be made to take care of deficiencies and we hope that the said disallowance would meet the ends of justice. We order accordingly. The order of Ld CIT(A) on this issue stands modified. 6 The next issue pertains to addition of unexplained gifts u/s 68 of the Act. The assessee had shown receipt of gifts from the following persons:- Shri Laxmanbhai Dhanjibhai Hirani - ₹ 10,00,000/- Smt. Rohini S Kamdar - ₹ 6,50,000/- Shri Chetanbhai Arvindrai Patel - ₹ 77,298/- The explanations offered with regard to these three gifts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation deeds for receipt of gifts of ₹ 5,00,000/- each. (b) Two certificates from the Corporation Bank, Bhuj branch certifying that the Demand Drafts of ₹ 5,00,000/- each was issued from NRE SB a/c No.187 maintained by the donor. (c) Photocopy of first page of Pass book issued by Republic of Seychelles . Now, we shall examine these three documents vis- -vis the three ingredients to satisfy the primary burden of proof, which were stated above. The identity of the donor is proved by the photocopy of pass port. The assessee has received the impugned gift cheques by way of Demand drafts. Since the Corporation bank has certified that the said demand drafts were taken from out of the NRE SB account maintained by the donor, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the credit worthiness of donor. 11. In the case of Chetankumar Arvindrai Patel, it is stated that the said donor was working as a supervisor in the works carried on by his father. He has stated that he has saved money from out of the money given by his father for his personal use. He was not filing return of income, since he did not have taxable income. He does not have a bank account and the impugned gift was given by way of a Pay Order. It is pertinent to note that the assessee has filed only confirmation letter from this donor. From the above said discussions, we are of the view that the said donor did not have credit worthiness to make the impugned gift. 12. From the foregoing discussions, we feel that the assessee has failed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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