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TMI Blog2019 (2) TMI 1586X X X X Extracts X X X X X X X X Extracts X X X X ..... isprove the claim of the assessee that he has not opened any of these accounts in this Dena Bank branch. As the revenue has not gathered any evidence, despite the assessee denying opening of these accounts and the assessee filing a Civil Suit in the court of law on this issue, hold that the additions, in question, have been unjustly made in the hands of the assessee in all the three assessment years. Such additions cannot be sustained. - Decided in favour of assessee. - I.T.A. Nos. 2295 to 2297/Kol/2017 - - - Dated:- 19-12-2018 - Sri J. Sudhakar Reddy, Accountant Member For the Appellant : Shri Subash Agarwal, Advocate For the Respondent : Shri Piyush Mukherjee, JCIT ORDER All these three appeals filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income for Assessment Year 2006-07, 2007- 08 and 2008-09 along with the interest without proper application of mind arbitrarily and unjustifiably. I would like to submit before your Honour that the said investment has never been related to me and I have never opened any investment in fixed deposits with the bank in Mumbai. An account, if any is opened, it may have been through forgery and fraud and my name has been utilized for unlawful gain and misused and I am not involved in said transaction at Suit No.12168 of 2013 (a copy of the same is enclosed herewith for your kind reference) against the bank officials, which is pending as on the day. It is quite clear from the mentioned fact I should not be penalized for any wrong doing on the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in this case denied having opened any of these bank accounts. He alleged fraud and has filed a Civil Suit before the 4th Civil Judge, Junior Division Court, Alipore at Title Suit No.12168/2013 against M/s. Dena Bank, Malabar Hill Branch wherein he stated as follows: 4. That the plaintiff has never opened any fixed deposit account alone or jointly in any bank at Mumbai and there is no occasion for the plaintiff to open any account of fixed deposit at Dena Bank, Malabar Bill Branch, Mumbai. 5. The plaintiff reasonable believes and apprehends that the said account had been opened fictitiously by committing forgery and by practicing fraud on the plaintiff. The plaintiff had never given any documents of identity or address proof to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has never opened the said bank accounts and files a suit in the court against M/s Dena Bank alleging fraud, he cannot be asked to produce documents in support of his claim that he has not opened a bank account. The negative cannot be proved. The burden of proof cannot be placed on the assessee. It is for the revenue which is making the allegation, to investigate and obtain material to disprove the claim of the assessee that he has not opened any of these accounts in this Dena Bank branch. As the revenue has not gathered any evidence, despite the assessee denying opening of these accounts and the assessee filing a Civil Suit in the court of law on this issue, I hold that the additions, in question, have been unjustly made in the hands of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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