TMI Blog2009 (10) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... Member(s) : B. R. JAIN., K. S. S. PRASADA RAO. ORDER-K.S.S. PRASAD RAO, J.M.: This appeal is filed by the assessee against the order dt. 21st Oct., 2008 of learned CIT(A) Central, Jaipur. 2. The assessee has raised two issues challenging the addition of gift items lying with the assessee as income of the assessee. 3. Both the parties were heard regarding the issues raised and their legal implications. 4. On careful analysis of the material made available with the Tribunal in the light of rival submissions, the undisputed facts relating to both the issues are that during assessment proceedings the assessee has stated to have received gift amounts of Rs. 40,000 and Rs. 2 lacs given by Shri Hira Lal and Shri Om Parkash Singhal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In this view of the matter, entry of similar amount found in the bank account of the donor just prior to the gift and non-establishment of relationship between the donors and the assessee, cannot be a ground for taking decision that the gifts are not genuine. There is no positive material made out by the Departmental authorities regarding the ingenuineness of the gifts in question. Therefore, in the light of decisions rendered by this Tribunal in the case of Dy. CIT vs. Ramdeo Kumar Chitlangia (2004) 89 TTJ (Jd) 346 (ITA Nos. 371 and 372/Jd/1999, asst. yrs. 1994-95 and 1995-96) as well as the decision rendered by Hon'ble jurisdictional High Court of Rajasthan in CIT vs. Padam Singh Chouhan (2008) 215 CTR (Raj) 303 : (2008) 3 DTR (Raj) 190 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to contact the first donor, Shri Hira Lal and other donor, Shri Om Parkash Singhal is residing in New Jersy and due to sickness of his wife, he is not able to come to India to be present before the AO. Therefore, the action of the Departmental authorities in not accepting the claim of the assessee is very much right as the assessee is not able to prove the same by cogent evidence. Therefore, the impugned orders are very much right and sought to uphold the same by dismissing the appeal of the assessee. 8. On careful analysis of the material made available with the Tribunal in the light of decisions of this Bench of the Tribunal as well as by Hon'ble jurisdictional High Court, it is found that the Departmental authorities have not made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 66 TTJ (Chd) 656; (iii) Asstt. CIT vs. Radhey Shyam Bansal (2000) 68 TTJ (Rajkot) 136. 9. In the present case anything except observing that the donors were not produced for examination, there is no finding by the Departmental authorities that they are not having sufficient income to make the disputed gifts to the assessee and their identities are doubted. In this view of the matter we are of the considered view that Departmental authorities' action in rejecting the claim of the assessee basing on only non-existence of relationship between the donor and the donee, cannot be a ground to brand the gifts as non-genuine without making out any positive material to show that the gifts are in genuine and the act of gifts in question is a gui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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