9911796707
TMI Blog1996 (6) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... his loan was obtained from father through cheque No. 286497 drawn on Savings Bank A/c No. 031053 with Punjab Sindh Bank, Sector-17C, Chandigarh. Confirmation from the aforesaid Shri N.S. Gujral accompanied with statement of bank account is available at pages 6 and 8 of the paper book. 2. Rs. 3,000 from Shri G.B.S. Bedi (Husband) :--- A certificate from husband giving his account number is available at page 4 of the paper book. The husband stated that it was festival loan given by his employer. 3. Rs. 7,000 from Mrs. Rajinder Kaur (Mother) :--- A certificate from Punjab Sindh Bank that above loan was advanced to the assessee on security of NSC for Rs. 10,000 in the name of Mrs. Rajinder Kaur, photocopy of which is available at pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was available. But without verification, such evidence has been rejected. According to Shri Gupta, the loans have been proved in accordance with law and addition on the facts of the case is unsustainable. The ld. D.R. opposed the above submissions. She pointed out that no confirmation was filed before the AO ; in appeal before the DCIT (Appeals) only photocopies of documents and bank statements were produced. Such photocopies are inadmissible in evidence. In this connection, she relied upon the decision of Hon'ble Supreme Court in the case of CIT v. Durga Prasad More [1971] 82 ITR 540, and submitted that as authentic evidence was not forthcoming, the ld. DCIT (Appeals) insisted upon production of appellant-assessee. In spite of several oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of hearing was that only photostat copies were made available to DCIT (Appeals) and original documents were not filed. As per settled law the rigid and technical rule of evidence Act are not applicable to income-tax proceedings and document produced in the income-tax proceedings is not to be proved under the Indian Evidence Act like the proceedings before a Civil Court. A photocopy or any sort of copy certified by the assessee is good enough for assessment proceedings. Having regard to the nature of proceedings, no rules have been framed regarding production and proof of document or other evidence. The Assessing Officer has power to demand original and insist on such proof as warranted by the circumstances and in case such evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from close relations. Having regard to the background that it was a case of small investments with the assessee having no scope of earning income from undisclosed sources, the ld. DCIT (Appeals) should have accepted the evidence placed before him without insisting upon personal presence of the assessee and further proof. The DCIT (Appeals) through his staff or through the Assessing Officer could have got the matter investigated from the bank or Income-tax records if he considered it necessary to do so. Without above enquiry or investigation, he could not shift entire burden on the assessee and for her failure to appear, the matter decided against her. The technical objections raised by the ld. D.R. are inappropriate and cannot be accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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