TMI Blog2015 (6) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ve incurred an expenses of ₹ 50,62,370/-. However nothing was brought on record to substantiate that the said expenditure was in fact incurred by the assessee. The assessee later on clarified to the AO that actual expenses for cloth accessories and Barat Kharcha were at ₹ 50,000/- and ₹ 80,000/- respectively and jewellery worth ₹ 1,40,000/- purchased in earlier years was given. The said explanation appears to be plausible considering the expenses incurred by the assessee on the occasion of the marriages of his other daughters in the earlier years. Therefore, we are of the view that the AO was not justified in making the addition of ₹ 39 lacs and the Ld. CIT(A) also sustained the addition of ₹ 1,00,000/- on estimate basis without bringing any material on record. In our opinion when the ld. C.I.T.(A) had accepted that the assessee had some past saving and jewellery & utensils, personal effects etc., the addition of ₹ 1 lac on estimate basis was not justified. Thus we deem it appropriate to delete the addition sustained by the Ld. CIT(A). - Decided in favour of assessee. - ITA No. 4518/Del/2013, C.O. No. 402Del/2013 - - - Dated:- 5-6-2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f his daughter Mohsina Khan in November, 2005 but her relations with her husband and in-laws got with Crime Branch and his daughter gave list of articles given at the time of marriage along with jewellery etc. Being her father, the assessee had to join her in her fight and in anguish gave list of items given, expenditure incurred on marriage etc. This was stated by him of an amount of ₹ 51 lakhs. This was manipulated inflated one as guided by the lawyers. The assessee being govt. servant had no capacity to spend that much. The marriage was solemnized at Shehnai Banquet Hall, Asif Ali Road, N. Delhi. The marriage was attended by 200 persons and was a simple occasions. An amount of ₹ 60 to 70,000/- was spent on the function. The assessee gave gold jewellery weighing 20 to 22 tolas to her and in laws. The said jewellery was purchased by him much earlier from time to time as and when he saved money from his salary. Copies of some of the receipts/bills of jewellery purchased are enclosed herewith. When, the criminal proceedings start, one has to go as per the advice of the lawyers and when the situation goes to the extent of separation, as a natural human being and a father ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see at home and out of the savings made by his wife form household expenses. No revised estimate was given before the Women Cell or any other authority. The estimate given before the Women Cell should not be relied upon because it was a manipulated one, given under anguish and under abnormal circumstances. Daughter has gone back to her respective home, is happily living with her husband. Now the relations between them and both the families are smooth and normal. No one has got any complaint against each other. 3. That this statement is duly signed by me and I confirm and say that averment made by my counsel in his letter dt. 31.10.2011 is correct and true except that the statement was given before the Women Cell and not Crime Branch. 4. That the matter has been settled and withdrawn in Court. Copy of withdrawal letter and order of the Court is enclosed herewith. 9. The AO was not satisfied from the reply of the assessee and considered the expenditure incurred for marriage as per statement given before the Women Cell, Delhi Police at ₹ 50,62,370/-. The AO by keeping in view the status of the family of the assessee and considering this fact that the purchased je ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said cash and jewellery, I got up and I tried to take back my articles. He injured me badly and ran away. I recognized him and filed a complaint with the Police. Thief is known to me. Since, he has tried to harm me, injured me badly, taken away my jewellery worth ₹ 2 lakhs and cash of ₹ 50,000/-. To harass him, I have made statement in the Police that the thief ran away with cash of ₹ 15 lakh and jewellery worth ₹ 20 lakhs. During interrogation, I got back my correct valuables and I withdrew the case, the case was compromised and allegations retracted. Now, since I have stated that the thief went away with cash of ₹ 15 lakhs and jewellery of ₹ 20 lakhs which was later on retractred and case compromised. The Income tax department came to know of my false original statement has made addition in my income only on the ground that I had once stated the same before the Police. Had I stated 2 crore, whether the Income tax department is empowered legally to add the said ₹ 2 crore straight away or the Income tax department is to prove the said income beyond reasonable doubt to take tax from a citizen. 3 That case of the appellant is not differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Your honour may call the records of A.Yr.2005- 06 and can verify the same fact from the ward file of the department also. 5. That copies of order dt. 16.9.11 of Pooja Talwar, MM/Mahila Court, statement of petitioner Mohsina Khan,daughter and an application dt. 7.9.11 for withdrawal of complaint are enclosed herewith. 6. That a letter in original from Shri Abid Ahmed, son in law of the appellant with whom the entire disputes arose is enclosed herewith. He has categorically stated that there were no truths in RTI application and it was just reaction to FIR filed by his wife and the appellant. He has admitted that there is no truth in the complaint filed with IT department by him. He has also stated that he can always appear before the Income Tax Authorities as and when asked to do so to make a statement that the complaint filed by him was false and it was filed to give some pains to the appellant since he had given an extra exorbitant list of expenditure and dowry given at marriage. In addition to the above, the appellant would like to give some more evidence and copises of judgements on which he relies in support of the submissions given herein. For the purpose, it is req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As has already been stated and details of expenditure given during assessment proceedings that it was a simple occasion. The said details are not being repeated for the sake of brevity. Mohsina Khan is B.U.M.S. from Jamia, Delhi and is also M.B.A., Her husband Abid Ahmed is in pvt. Service at Bangalore. v) 5th youngest daughter namely Zenab Khan is B.Tech. aged 26 is unmarried and is in find of some job. vi) Wife of appellant namely Smt. Durdana is housewife. 3. In our community of mohamdans, it is never a big show in marriages. The appellant concentrated on the education of their daughters and since his daughters are well educated, their marriage was never a problem for him. Marriages were done in a very low profile manner and amount spent on their education was considered as value and their marriages done in good families. 4. That whether it is possible that in the year 2004, the appellant is spending ₹ 75000/- in marriage of one daughter, may spend ₹ 50 lakhs in the year 2005 in the marriage of another daughter. No father can do so. Expenses incurred to the tune of ₹ 75000/- has been accepted In the preceding year. 5. As regards the financial sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proved in Section 2 which is as under:- PROVED:- A fact is said to be proved when, after considering the matters before it, the Court either believes it to exist, or considers its existence so probable that a prudent man ought, under the circumstances of the particular case, to act upon the supposition that it exists. DISPROVED:- A fact is said to be disproved when, after considering the matters before it, the Court either believes that it does not exist, or considers it non-existence so probable that a prudent man ought, under the circumstances of the particular case, to act upon the supposition that it does not exist. NOT PROVED:- A fact is said not to be proved when it is neither proved nor disproved. 8. That now coming back to the appellant's case, a statement of claims was given. No decision on it was taken. No inference was drawn by the Court. The case was withdrawn by both the parties. It did not reach to the stage of witnesses and conclusion. When, a matter remained undecided, the said list of dowry etc. cannot be taken as an admission or evidence under Income Tax assessment. 9. That an affidavit of the appellant that whatever factual position has been st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be made more than ₹ 2.5 lakhs for the fourth daughter's marriage. Since he had some past savings and jewellery and utensils, personal effect etc. I make an addition of ₹ 1,00,000/- on estimate basis towards the marriage expenses of appellant's fourth daughter u/s 69C of the I.T. Act. The total income assessed after this appellate order will be ₹ 3, 15,010/- and the balance amount of ₹ 39,00,000/- will be deleted. 13. Now, the department is an appeal against the relief of ₹ 39,00,000/- and the assessee is in appeal against the sustenance of addition of ₹ 1,00,000/- . The Ld. DR strongly supported the order of the AO and reiterated the observations made in the assessment order dated 19.12.2011. In his rival submissions, the Ld. Counsel for the assessee reiterated the submissions made before the authorities below and further submitted that the AO had taken the amount of marriage expenses only on the basis of statement recorded by the officers of Women Cell, Delhi Police which was merely statement of claim but not statement of truth, it was just out of anger and annoyance with an intention to give some pains to the in-laws of daughter w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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