TMI Blog2019 (3) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... The stand of the assessee is that visa agent on behalf of the assessee’s son has arranged this amount is concerned, it can be a corroborative circumstances, but should be supported with evidence. He has to pin point from where money was obtained, how it was obtained, and then how it was deposited. No confirmation from the lender has been filed. Even name of lender has not been disclosed. As far as judgment in the case of Smt.P.K. Norrjahan [1997 (1) TMI 6 - SUPREME COURT) and other decision of Hon’ble Gujarat High Court are concerned, they are not applicable in the present case. Smt.P.K. Norrjahan is a lady from whom it could not be assumed that she has any source of income, and in that background explanation was accepted. Here, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to explain source. Thus, he passed assessment order according to his best judgment under section 143(3) r.w.s. 144 of the Income Tax Act. He made addition of ₹ 47,11,554/-. On appeal, the ld.CIT(A) has re-appreciated circumstances and deleted the addition by a sum of ₹ 20 lakhs. The finding recorded by the ld.CIT(A) is worth to note. It reads as under: 3.3. I have considered the submissions of the learned Authorized Representative and the order of the Assessing Officer I am unable to accept the contention of the appellant that the case of the appellant is covered by any judicial decision. This is a unique case and there is no supporting evidence to prove the contentions of the Ld. Authorized Representative. Even if it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of P.K. Noorjahan (Supra), the Apex Court has held that it is against human probability that a young lady of 20 years will be able to earn substantial money and accepted her explanation that it was inherited from the step father Ld. Authorized Representative has not filed the decision of other relied upon cases i.e., Gujarat High Court's decision in case of Pramod K Patel in Tax Appeal No. 1939 of 2010 dated 10.01.2012 but from his own submission, it appears that in this case, the assessee had duly explained the sources of each deposits with confirmation and other details which are missing in the present case. Under these circumstances, when assessee has miserably failed to explain source of any single cash deposit in his bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be concluded that the entire deposits were from unexplained source. We do not see any reason to interfere with the finding of the Id.CIT(A), the same is hereby upheld. Thus, this ground of Revenue's appeal is rejected. On the issue of gap between cash withdrawal and redeposit in the bank account, ITAT, Delhi in the case of Gordhan Vs (TO vide their order dated 19.10.2015 in ITA No, 811/Del/2015 (AY: 2011-12) has held that merely because cash is re deposited after a gap of 5 months from the date of withdrawal of cash, the Assessing Officer cannot make addition of same amount. Similarly, ITAT, Delhi in the case of ACIT Vs Baldev Raj Charla 121 TTJ 366 (Del.) has held as under: We have heard the rival submissions and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before me, discussion made in para above and judicial decisions cited supra, the addition made by the Assessing Officer amounting to ₹ 27,11,544/- is confirmed and addition of ₹ 20,00,000/- is deleted as discussed above. The sole ground of appeal is partly allowed. 4. The ld.counsel for the assessee filed an application for permission to submit additional evidence. In this application he has sought to place on record copy of visa obtained by his son, Amit Manojbhai Vaghela for education purpose. The ld.counsel for the assessee contended that this evidence be taken on record and the matter be remitted to the file of the AO for re-adjudication. On the other hand, the ld.DR relied upon the order of the Revenue authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k account, qua that the assessee has not produced any material. The stand of the assessee is that visa agent on behalf of the assessee s son has arranged this amount is concerned, it can be a corroborative circumstances, but should be supported with evidence. He has to pin point from where money was obtained, how it was obtained, and then how it was deposited. No confirmation from the lender has been filed. Even name of lender has not been disclosed. As far as judgment in the case of Smt.P.K. Norrjahan (supra) and other decision of Hon ble Gujarat High Court are concerned, they are not applicable in the present case. Smt.P.K. Norrjahan is a lady from whom it could not be assumed that she has any source of income, and in that background e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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