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TMI Blog2019 (9) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... d Ms. Katrina Kaif were deleted by first appellate authority in their respective appeals. In the present case, first appellate authority has merely followed the decision in those cases. In MS. KATRINA ROSEMARY TURCOTTE [ 2017 (11) TMI 669 - ITAT MUMBAI] no material in the possession of the AO to demonstrate that the assessee has received any amount in cash from M/s. Matrix India Entertainment P. Ltd. For Dhaka event. On the contrary, the evidences on record do indicate, though, the assessee appeared in the Dhaka event conducted through M/s. ATN Records Ltd., however, she has received her fees fully in cheque and has offered it as income in the relevant assessment year. As no material has been brought before us by the Revenue to controvert the aforesaid facts we are inclined to affirm the order of the CIT(A) on this issue by dismissing the ground raised by the Revenue. - I.T.A. No. 5957/Mum/2017 - - - Dated:- 8-8-2019 - Shri Sandeep Gosain, JM And Shri Manoj Kumar Aggarwal, AM For the Assessee : Shri Prakash K. Jotwani-Ld.AR For the Revenue : Chaudhary Arun Kumar Singh- Ld. DR ORDER MANOJ KUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he evidences gathered from the loose papers seized at the premises of M/s. Matrix India Entertainment Pvt. Ltd. and hence cannot be brushed aside merely by relying on the order of another CIT(A). 5. Whether on the facts, in the circumstances of the case and as per law, the Ld. CIT(A) erred in giving relief to the assessee and deleting the addition of ₹ 1 crore as undisclosed income merely by relying on the order of another CIT(A) without appreciating that when the cheque receipt as reflected in the digital evidence unearthed from the mobile back-up of Miss Sandhya Ramchandran matches that of the income shown by the assessee from the performance at Dhaka, the cash receipts reflected in the same digital evidence for the same performance should have necessarily been included in the Total income of the assessee . 6. The appellant prays that the order of CIT(A) on the above grounds be set aside and that of the Assessing Officer restored. 2.1 Facts in brief are that the assessee being a film artist was subjected to reassessment proceedings for the year under consideration. The assessment was framed u/s 143(3) read with Section 147 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pitching the event call and make offers but these are not confirmed offers. Matrix do detail background check of the organizers and proceed only after verifying their credentials. In the above background, it was submitted that the amount of ₹ 1 Crore in cash and ₹ 75 Lacs in cheque, as mentioned in the loose papers found at the premises of M/s Matrix was a mere proposal which never materialized. Such an offer was stated to be made by a person claiming to be an organizer for a show to be held in Dhaka on 11/01/2011 but neither Salman Khan nor Katrina Kaif performed at any such show. The only show which the duo preformed in Dhaka was held on 24/02/2011 and that too with ATN records. The payments received for this show were well documented and the copies of invoices raised by M/s Matrix on the organizers as well as the invoice raised by Salman Khan on Matrix was furnished. The payment received from ATN records was stated to be by wire transfer and payment made to Salman Khan was vide cheque as per details mentioned in the documents. The attention was drawn to the fact that professional remuneration received by the assessee for the show was ₹ 85 Lacs and not ₹ 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be deleted. The operative portion of the impugned order, for ease of reference, could be extracted in the following manner: - 4.2 I have circumspected the facts circumstances of the case and have carefully considered the findings of the Assessing Officer as well as rival submission of the Assessing Officer, carefully. I find that the similar addition was made on the basis of same loose paper in the case of Miss Katrina Rosemary Turkotte in A.Y.2011-12 which was, after considering the facts circumstances of the case, deleted by the Ld. CIT(A)-47, Mumbai vide her order No. CIT(A)-36/AP.274/2014-15 dated 20.03.2015. I conquer with the finding of the Ld. CIT(A) because in this case also the Assessing Officer has made the addition on the ground that during the course of such action at the residential premises of Miss Sandhya Ramchandran, Manager of Miss Katrina Rosemary Turkotte and employee of M/s. Matrix India Entertainment Pvt. Ltd., a loose paper was found in which there was a mention of receivable amounts of ₹ 1,75,00,000/-. Out of this amount, ₹ 75 lakhs was to be paid, as mentioned by the Assessing Officer to Miss Katrina and ₹ 1 crore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that Tribunal has already confirmed the stand of Ld. first appellate authority in the case of Ms. Katrina Kaif and therefore, factual matrix being the same, identical view may be taken in the matter. The copy of the relevant order of the Tribunal has been placed on record. 5. We have carefully heard the rival submissions and perused relevant material on record. The position that emerges is that the assessee has been saddled with additions of ₹ 1 Crore as undisclosed income during the reassessment proceedings. The basis of the addition was a loose paper found during survey operations on the premises of M/s Matrix Entertainment Pvt. Ltd. Upon perusal of the said paper, it was alleged by the revenue that the assessee was in receipt of a sum of ₹ 1 Crore to perform a certain shown in Dhaka. However, except for this loose paper, there is nothing in record which corroborate the stand of revenue. This paper was found at the premises of a third party and the complete onus to prove that certain cash got exchanged between M/s Matrix and the assessee, was on revenue. This become all the more important since all the concerned parties viz. Ms. Sandhya, M/s Mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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