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2019 (9) TMI 630 - AT - Income TaxAddition on account of cash gift - sufficient evidence or material on record to prove creditworthiness of the donor and genuineness of the gift in the matter - HELD THAT:- D.R. rightly objected to the admission of the same at this stage. Exclude the confirmation-cum-Gift Deed from consideration of the issue. It, therefore, stand proved on record that assessee has failed to explain the nature and purpose of the gift. No confirmation and Gift Deed was filed from the donor. In the absence of any evidence or material on record, the A.O. has correctly treated the Gift to be non-genuine. The assessee failed to prove the creditworthiness of the donor and genuineness of the transaction in the matter. No reasons or occasion of Gift have been filed on record. Gifts have been made on seven different dates in cash, for which, no explanation have been given, despite donor was maintaining her Bank A/c. Since no sufficient evidence have been filed before the authorities below to prove genuineness of the gift in the matter, therefore, it is clear that gifts are not genuine gifts and are arranged affairs of the assessee. Assessee failed to prove ingredients of genuine gift in the matter. As rely upon case of CIT vs. Anil Kumar [2007 (3) TMI 223 - DELHI HIGH COURT], CIT vs. P. Mohankala [2007 (5) TMI 192 - SUPREME COURT] and in the case of Yashpal Goyal vs. CIT [2009 (1) TMI 58 - PUNJAB AND HARYANA HIGH COURT] . Assessee failed to produce sufficient evidence or material on record to prove creditworthiness of the donor and genuineness of the gift in the matter. Durga Prasad More [1971 (8) TMI 17 - SUPREME COURT] and Smt. Sumati Dayal [1995 (3) TMI 3 - SUPREME COURT] have held that “the Courts and Tribunals have to Judge the evidence before them by applying the test of human probabilities”. If the said test is applied in the matter, it is clearly established that assessee has failed to prove the genuineness of the gift in the matter. - Decided against assessee.
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