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TMI Blog2022 (10) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... was also gainfully employed. Accordingly, the argument that there were past savings which were pooled in and collected and deposited keeping the purpose for which the assessee was working to achieve the claim has been discarded without any basis except the reasoning that t is very/highly improbable that such a huge amount can would be lying with him idle. Therefore, the assessee's contention is not acceptable . Keeping in view the purpose for which the assessee was working hard, the claim was justified on facts. Accordingly, the respective orders are set aside and Page addition is directed to be deleted. Said order was pronounced in the Open Court at the time of hearing itself. Appeal of the assessee is allowed. - ITA No. 95/CHD/2022 - - - Dated:- 5-9-2022 - Smt. Diva Singh, JM For the Assessee : Shri Avneet Singh, Advocate For the Revenue : Dr. Ranjit Kaur, Sr.DR ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 29.12.2021 of CIT(A) (NFAC i.e. National Faceless Appeal Centre) Delhi pertaining to 2011-12 assessment year is assailed on the following grounds : 1. That the CIT (A) has erred in facts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made in Ground No. 3 4above prayed for a set aside of the order wherein the appeal was dismissed in limine. Prayer for a remand back of the issues for a proper consideration on facts was made. 5.1 Referring to the record it was submitted that there was a delay of 29 days on account of COVID related issues. 5.2 On merits, it was his submission that the impugned order may be set aside and the issues be restored to the AO. 5.3 Referring to the record, it was submitted that the assessee has explained that the deposits were from the past savings and earnings of the entire family. These had been pooled together but the explanation had not been considered. The availability of funds with the assessee was necessitated for sending his child to Australia for further studies. 5.4 The visa application on query, it was stated was rejected. 5.5 It was submitted that since the earnings of the assessee or his family members was limited and did not require the filing of tax returns, hence he is not in a position to file any such document. The earnings of the family members were much below the taxable limits. Accordingly, it was his prayer that remand back for a fair appreciation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment. The Government exists and functions for its citizens. The citizens are taxpayers as well as the marginalized hardworking toiling masses engaged in building a fulfilling life for themselves. Thus, the arbitrary order where without giving notice the explanation appended in the Memo of Appeals was not going to be accepted cannot be upheld. The assessee's appeal has been thrown out noticing that before the Assessing Officer as well as the First Appellate Authority the assessee was represented by a counsel and appeal was filed by a C.A. Such a biased reasoning in a case like the present case reeking of prejudices cannot be upheld. The facts on record cannot be allowed to remain ignored. The said reasoning keeping the social, educational and financial background of the assessee working as a daily wage labourer is patently a very unfair exercise of power to reject the Condonation of delay of a few days ignoring the prayer made in the Memo of Appeal itself. Explanation is on record. Atleast give a fair hearing. Arbitrary and unfair actions by the Authorities can have serious consequences wherein the marginalized may consider themselves alienated from the system. Such an outcome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts would not only be an unfair order but also be detrimental and wasted exercise for all concerned. Keeping in view the realities and aspirations of the rising India and the efforts of the toiling masses where certain families instead of sitting in apathy for the State Administration to dole out State largesse the enterprising self respecting population also consists of such citizens who instead choose to make their own efforts to avail of the opportunities and advantages provided by educating their children. There are sections of Society who choose to involve every family member in industriously working and to simultaneously studying to ensure a proper and a decent livelihood for the next generation. To my mind, this spirit of the rising India should not be crushed by a mechanical effort of looking for evidences in 2022 for an activity which culminated in rejection of visa application of assessee's daughter on 15th July, 2010. As per record, the assessee has explained the deposits stating that these were made to meet study visa requirement on the basis of New FDR made on 15.04.2010, we have opened Overdraft Account no.. 65082236095 with same Bank on 16.04.2010 for Rs. 6,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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