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2019 (2) TMI 225 - AT - Income TaxCash deposits in the bank account after withdrawing the some amount out of the same bank account - Held that:- Revenue should prove, it was the assessee who spent the amount in question. Meaning thereby burden is upon by Revenue to prove that withdrawn amount by the assessee have been spent by assessee somewhere else. CIT(A) put a negative onus upon the assessee to prove that money withdrawn from the bank account of the family was not utilized. Since the explanation of assessee has been partly accepted by the AO that cash withdrawn from the same bank account in assessment year under appeal is available to assessee to make re-deposit in the same bank account, therefore, considering the facts of the case, details of record and in the light of decision in the case of Shiv Charan Dass (1980 (4) TMI 74 - PUNJAB AND HARYANA HIGH COURT), the amount withdrawn during the year from the same bank amount is available to assessee to make re-deposit in the same bank account in assessment year under appeal. Thus, the assessee would be entitled to the benefit of ₹ 5,79,100/-. Assessee claimed gifts of ₹ 5 lakhs from family member. The assessee filed affidavits and ITR of the 3 family members in which they have stated that amount of ₹ 2 lakhs, ₹ 2 lakhs and ₹ 1 lakh have been gifted to the assessee, however, no evidence of their creditworthiness have been produced before the authorities below. Mere filing of affidavits and ITR is not sufficient to prove creditworthiness of the donors. No reasons or occasion of gifts have been explained. No evidence of financial capacity of the donors and their source have been filed on record. Therefore, it appears that it was the unexplained amount of the assessee which assessee tried to explain through the alleged gifts. No interference is called for in the matter. Confirm the addition of ₹ 5 lakhs. No other source of balance amounts have been explained and is not supported by any evidence. Ld. Counsel for assessee also contended that assessee is working in UNO, therefore, no addition could be made against the assessee. Since, cash amount have been deposited in the bank account, therefore, Section 69 would apply against the assessee. It is a deeming provision and addition is made on account of unaccounted income of the assessee for which source is not explained. Therefore, whether assessee is working with UNO or not would not make out any case in favour of the assessee.
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