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TMI Blog2018 (12) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... the father of the assessee but who had given the assessee the responsibility of collecting revenue earned from the same. Evidences substantiating the ownership of the land by the father were also filed. The documents evidencing leasing out of the agricultural land was also filed. None of the above documents have been controverted, nor any infirmity found in the same by the CIT(Appeals). In fact, we find that the CIT(Appeals) has not even taken the pain to go through them and has without any basis at all dismissed the above sources as attributable to the cash deposits. Moreover, we also find that the assessee had also filed a cash flow statement explaining the source of various cash deposits in the bank. CIT(Appeals) has erred, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Evidences to substantiate the above claim were also filed. The Ld.CIT(Appeals) after going through the submissions held that the assessee had not been able to establish the source of large cash deposits with evidence ,as listed in para 4.3 of his order as under: Date Amount 23.04.2009 ₹ 80,000/- 08.05.2009 ₹ 55,000/- 15.05.2009 ₹ 50,000/- 03.06.2009 Rs.1,40,000/- 08.06.2009 ₹ 55,000/- 20.06.2009 ₹ 40,000/- 01.10.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ily and his father Shri Sita Ram S/o Shri Gorkha Ram was the owner of 108.5 kanal of land at village Songri, Tehsil Rajaund and further due to old age and illness of his father he had been given the responsibility to look after the affairs of his father s agricultural land since his other two brothers were settled in Indore while the assessee was the only son staying with his father. It was also stated that the land was given on lease for cultivating to Shri Balwan Singh S/o Shri Ram Swaroop, VPO Songri, District Kaithal and the lease amount had been received from him. It was also stated that some matured poplar trees had been sold and the same collected by the assessee. The evidence of ownership of the said land by the father of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made without giving any basis that too after necessary evidences were filed by the assessee. The Ld. CIT(A), we find, has passed a cryptic order merely stating that the evidences filed by the assessee were not sufficient to explain the large cash deposits made by the assessee without pointing out the insufficiency in the evidences filed. We find that the assessee had demonstrated that he was earning salary alongwith his wife amounting in all to ₹ 2,26,680/- and ₹ 2,23,200/- respectively which had been substantiated by way of salary certificate filed. We find that the assessee had also stated that he was earning lease income from the agricultural land which was in the name of the father of the assessee but who had given the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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