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TMI Blog2018 (7) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld CIT(A) from A.O. shivpuri on dated 13-01-2015., before passing Appeal order, because 1st remand report of the AO dated 04-03-2013, was not accepted by the appellant on dated 13-10-2015. Therefore, without providing the 2nd remand report to the Appellant, the decision passed by Ld. CIT(A) is bad in Law as well as facts of the case. 3. That the Ld. CIT(A) has erred in confirming addition of Rs. 12000/- made on account of agriculture income. The confirmation of addition on this account is bad in law as well as on facts of the case. 4. That the Ld. CIT(A) has erred in confirming the addition of Rs. 8,00,000/- made of gift amount which was received by your appellant as gift from Smt. Rekha Arora w/o Sushil Kumar Arora PAN- AEDPA9264K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO, inter alia, noted that: (a) There was no social occasion involved when the gift was made by the donor to the donee. (b) The donor's total worth was of just Rs. 6 to 7 lacs, which was too inadequate to make gift. (c) The appellant was receiving gift from someone, even when the donor's own sons were there, which was against human probability. (d) The credits which were there, out of which gifts were made, were not explained by the appellant by producing evidences in support of the donor's claim of the same being out of sale proceeds of house. (e) The explanation given by the donor u/s 131 of the IT Act was a concocted explanation. (f) The gift was found given on 12-12-2006, whereas the affidavit was got prepared mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionship. Exchange of Gifts, in Indian social mileu, between the wives of brothers is unheard of. Strange fact of donor's making gift of almost entire sale consideration profusely indicates that the Gift transaction is not genuine. Affidavit / Confirmation or the receipt of amount by cheque at best explains the form and not the substance and all these just explain the receipt of amount from Rekha Arora (so called donor) but these do not prove that the amount was genuinely received as a genuine gift. With this dismissing Ground Nos. 2 to 8 & II of the appeal are dismissed and the order of the AO is upheld." 7. The ld. Counsel for the assessee has contended that the assessee had filed the following documents before the AO and the CIT(A): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out any discrepancy in the documents filed before him in support of the explanation offered by the appellant, had rejected the explanation and had made the addition under section 68 of the Act, against which, an appeal was preferred before the ld. CIT(Appeals), who too, without pointing out any defect, either in the explanation offered before the AO, or in the documents filed in support of the gift, has rejected the explanation and has sustained the addition made by the AO under section 68 of the Income Tax Act, treating the gift at Rs. 8 lakh, received through cheque, as non-genuine; that during the year under consideration, the appellant had received the amount of Rs. 8 lakh as gift from her bhabhi (Jethani), Smt. Rekha Arora, through che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; and that the deposits in the bank account are not in dispute, nor the AO had made any adverse comment in respect of the deposit in the account of the donor, which the CIT(Appeals) has also not doubted. 8. Thus, as per the assessee, the Authorities below have not considered the above documentary evidence filed by the assessee. 9. Per contra, the ld. DR strongly relies on the impugned order. He contends that as rightly held by the ld. CIT(A), during the first appeal proceedings, the appellant had reiterated the submissions which were made before the AO. Specifically, it has been argued that the ld. CIT(A) has correctly held that the undisputed and un-rebutted fact of the issue is that the gift was made without there being any social occas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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