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TMI Blog2023 (5) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... matters and in the process there is a delay of 177 days. The said delay is neither intentional nor for want of any undue benefit. Therefore, in the interests of justice, delay in filing of appeal may be condoned. 3. The ld. DR, on the other hand opposing petition filed by the assessee submitted that reasons given by the assessee neither comes under bonafide reasons nor reasonable cause as provided under the Act, for condonation of delay and thus, petition filed by the assessee should be dismissed. 4. We have heard both the parties and considered relevant contents of petition filed by the assessee for condonation of delay. We find that the assessee could not file appeal within time allowed under the Act due to sudden demise of his auditor Shri. Muralidharan. It was further noticed that the assessee was able to identify another counsel who can handle tax matters and represent his case and this process took considerable time. The delay of 177 days in filing of appeal is neither intentional nor to derive any undue benefit. Thus, we condone the delay in filing of appeal and admit appeal filed by the assessee for adjudication. 5. The assessee has raised the following grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Axis Bank account (Customer ID: 832843234). H. For that in the absence of any finding recorded by the Ld. AO or by Ld. CIT(A) that apart from depositing the cash into bank as explained by the assessee, there was any other user by the assessee of the amount of Rs.48,59,000/- and in the absence of that, simply because there was a time gap, the explanation of the assessee cannot be rejected. I. For that the Ld. CIT(A) failed to appreciate that the appellant is a Central Government servant (Office Superintendent in O/o. Chief Labour Commissioner, Shastri Bhavan) having no source of income other than salary and in this backdrop, the preponderance of probability of the factum of gift from his sister-in-law of Rs. 50 lakhs is in favour of the appellant. J. For these and other additional grounds that may be adduced before or at the time of hearing, the appellant prays that the appeal be allowed." 6. The brief facts of the case are that, the assessee employed with Chief Labour Commissioner deriving salary income had filed his return of income for the assessment year 2017-18 on 29.03.2018, admitting a total income of Rs. 2,31,840/-. The case was selected for scrutiny for verifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2979 drawn on City Union Bank, Nanganallur Branch 22.02.2012 4000000 By way of Pay order dt.22.02.2012 bearing number 852978 drawn on City Union Bank, Nanganallur Branch 22.02.2012 8350000 By cash Total 18000000 3.3.2 On verification of the bank statement, it was noted that SB account number 911010053682747 of Smt. Pakkiriammal (Assessee's sister in law) maintained with Axis Bank, Medavakkam Branch showed an amount of Rs. 1,08,00,000/- being the proceeds received from sale of property being deposited during the financial year 2011-12. However, the total consideration received is Rs. 1,80,00,000/-. Hence, submission made by the assessee that entire amount received was centrally deposited into the account of Smt. Pakkiriammal SB A/c. No. 911010053682747 is not correct. In respect of the balance amount i.e Rs. 72,00,000/- assessee has not submitted any proof / evidence as to which account the said balance amount was deposited or to whom it has been paid. 1. Similarly on verification of bank statement for the financial year 2012-13 sb a/c. number 911010053682 747 pertaining to Smt. Pakkiriammal, it is observed that Smt. Pakkiriammal had withdrawn Rs. 10 lakhs o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... human probabilities. In the case or the assessee, it is seen that the deposits of SBN notes are made on 15.11.2016 and on 01.12.2016 spread over for 15 days, which the assessee could not substantiate withreasonable explanation. 3.4 Therefore, onus was squarely upon the assessee to explain the nature and Source of deposits in the said bank accounts. Assessee was given sufficient Opportunity to explain the nature and source. The only explanation came from the assessee was that the cash deposit made during demonetisation period represents his share amount received from sale of ancestral property. 3.5 It is held that the assessee had neither any plausible explanation to offer with regard to the cash deposit nor had placed any evidence or placed on record any material which could show that impugned cash deposits made were cash received by him, being his share from sale of ancestral property. 3.6 Considering the entire facts on record, no material was brought on record to explain the source of cash deposit made during the specified period in the bank account maintained with Axis Bank, Medavakkam Branch. When the test of human probabilities are applied to the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to furnish any reason or explanation for his claim of keeping huge cash in hand. No details of personal/ household expenses incurred in cash has been brought on record by the Appellant to further substantiate his claim. The Appellant has not maintained books of accounts and has not furnished relevant balance-sheets and documentary evidences have been submitted by the Appellant that there was Cash and to the extent of Rs.48,59,000/- which was subsequently deposited post demonetisation in November- December, 2016. From perusal of facts of this case. the Doctrine of preponderance of probabilities is clearly attracted. The normal rule which governs civil proceedings is that a fact can be said to be established if it is proved by a preponderance of probabilities. This is for the reason that under Section 3 of the Evidence Act, 1872, a fact is said to be proved when the court either believes it to exist or considers its existence so probable that a prudent man ought, under the circumstances of the particular case, to act upon the supposition that it exists. The belief regarding the existence of a fact is thus to be founded on a balance of probabilities. A prudent man faced with co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the sale proceeds was retained in her bank account. He further submitted that, Smt. Pakkiriammal has withdrawn a sum of Rs. 59 lakhs on 29.01.2013 and gifted to the appellant. The source for cash deposit during demonetization period is out of gift received from sister-in-law. The assessee has filed all details including notarized confirmation letter and affidavit from the sister-in-law. But, the AO has ignored all evidences and sustained additions made towards cash deposits. 10. The ld. DR, on the other hand supporting the order of the CIT(A) submitted that, the assessee has changed the stand right from assessment proceedings to appellant proceedings. Initially, the assessee claimed that he had received his share of consideration towards sale of ancestral property. Subsequently, he has changed his stand and argued that he had received gift from his sister-in-law Smt. Pakkiriammal. Finally, now the assessee claims that money received from his sister-in-law has been kept for medical treatment of his brother Shri. Balakrishnan and the same amount was deposited into bank account during demonetization period. There is inconsistency in arguments made by the assessee at different s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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