9911796707
TMI Blog2019 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... itation fees and name of assessee son was also appeared - Assessee, stated before AO that the admission process was undertaken by the Assessee s father-in-law - HELD THAT:- The Court finds that the AO has taken pains to summon Shri Bhati, the father-in-law of the Assessee and record his statement. Unfortunately, the statement made by the Assessee s father-in-law was not helpful in explaining the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explained in the application, the delay in re-filing the appeal is condoned and the applications are allowed. ITA 601/2019 and CM APPL. 30434/2019 (stay) 3. This appeal by the Assessee is directed against an order dated 23rd October 2018 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.4441/Del/2017 for Assessment Year ('AY') 2013-14. 4. Brief facts are that for the AY in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound appearing at Sl.No.72. The capitation fee was shown as ₹ 23 lacs. 5. On the above basis, notice was issued to the Assessee under Section 148 of the Act on 23rd March 2015. He was also issued notices under Section 142(1) on 23rd June and 9th July 2015 but neither he nor anyone on his behalf attended the hearing of the Assessing Officer (AO) in response thereto. 6. Finally, in response ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing ₹ 4.18 lacs was withdrawn from the bank account of Shri Bhati. 8. Since no credible evidence explaining the source of ₹ 23 lacs paid as capitation fee was forthcoming, the AO added it to the income of the Assessee under Section 69C of the Act. 9. The appeals filed by the Assessee both before the Commissioner of Income Tax (Appeals) ['CIT(A)'] as well as the ITAT were dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee's father-in-law was not helpful in explaining the source of payment of ₹ 23 lacs as capitation fees. Shri Bhati only explained the payment of ₹ 7.18 lacs as regular fees. With there being no credible explanation offered by the Assessee for the payment made as capitation fee, the AO is justified in adding it to the Assessee's income. 12. The Court is unable to find any legal error ..... X X X X Extracts X X X X X X X X Extracts X X X X
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