TMI Blog2014 (4) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) TMI 167 - PUNJAB AND HARYANA HIGH COURT ) are clearly applicable to the facts of the case. In view of this we find nothing wrong with the order of the Ld. CIT(A) and confirm the same - Decided against assessee - ITA No. 242/Chd/2009, ITA No. 244/Chd/2009 - - - Dated:- 21-4-2014 - SHRI T.R. SOOD, ACCOUNTANT MEMBER AND Ms. SUSHMA CHOWLA, JUDICIAL MEMBER For the Appellant: Shri Amar Parti For the Respondent: Shri Manjit Singh O RDER PER T.R. SOOD, A.M These appeals are directed against the order dated 23.1.2009 of the Ld CIT(A), Chandigarh. Issues in these appeals are common and the appeals were heard together so these are being disposed off by this consolidated order for the sake of convenience. ITA N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as drawing a pension of ₹ 4000 pm. After retirement he went to USA to join the business of his son, Shri Suresh Bajaj who was already in USA for the last 10 years. In respect of various transactions in his NRE account No. 1062 with Vijay Bank, Sector 17, Chandigarh it was stated that pay orders were paid to various persons through one Shri Ramesh Kumar. Pay orders were issued in lieu of cash received from so called donees and he has not given any loan or gift to any person out of NRE account No. 1062 with Vijay Bank, Chandigarh. Thereafter a notice u/s 148 was issued. Originally it was stated that original return filed by the assessee may be treated as return filed in response to the notice u/s 148. Further it was stated that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon by both the ld representatives are kept in juxtaposition with the facts of the present appeal before us, it is clearly oozing out that no sufficient or good reason has been explained bite assessee to condone the delay, as we have discussed in the preceding paras, the assessee has not explained the delay of each month, if not of not each day. Even if we take a liberal approach in condoning the delay for the substantial cause of justice, still the assessee is suppose to explain the delay with the help of documentary evidence which has not been done in the present appeal, otherwise there will be no meaning of keeping the section / provision in the Limitation Act. From the perusal of record rather it can be said that the assessee was sleep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no reasonable cause for filing the appeal late. On merits also he strongly supported the order of the LD. CIT(A) and submitted that the gift has been received from non relative and therefore same can not be accepted. In any case the assessee has himself surrendered the amount therefore the assessee has not right to file an appeal against the agreed addition. He also relied on the decision of Hon'ble Supreme Court in case of CIT V. P. Mohankala (Supra) and Smt. Usha Rani Vs. CIT, 301 ITR 121 (PH). 7 We have gone through the rival submissions carefully. In this case according to the LD. CIT(A) the demand notice was served on 28.2.2006 and appeal has been filed on 9.1.2007 therefore same was late by 270 days. We do not find force in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee was confronted with the statement given by Shri Abinashi Lal Bajaj before the Investigation Wing. There after the assessee vide letter dated 20.2.2006 stated as under: 1 That during the period relevant to Assessment year 2000- 01, I received a gift for ₹ 10 lakhs from Abnashi Lal Bajaj s/o Shri B.D. Bajaj r/o H No. 3046, Sector 20D, Chandigarh through Pay order which was credited to may saving account No. 1127 with PNB Manimajra. Copy of the said bank statement Gift Deed duly signed by the donor and a copy of the affidavit executed by the said donor to this effect has already been submitted. 2 That unfortunately now the donor is not cooperating with us in the income tax proceedings. Therefore to avoid litigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akesh Bajaj in his statement before the Investigation Wing clearly admitted that he has not given any gift and the pay order was issued in lieu of cash. Summons could not be served on Smt. Bhupinder Kaur and independent enquiries revealed as under: Independent enquiries is also made by the ADIT (Inv)-II from the bank it came to notice that NRE bank account No. 10635070 with Bank of Punjab, Sec 35, Chandigarh of Smt. Bhupinder Kaur W/o Shri Surjeet Singh is being operated by one Power of Attorney holder Shri Daljit Singh. The address of Shri Daljit Singh is not available with the bank. The perusal of the bank account reveals that almost all the credit entries in the bank a cc of Smt. Bhupinder Kaur is by way of deposit of US Dollars and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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