TMI Blog2017 (8) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... sing old jewellery for a sum of ₹ 22 lakhs. Thus considering the above discussion there was no justification for the authorities below to make above addition of ₹ 15,36,500/- out of marriage expenses spent by the assessee. It may be noted that the Ld. CIT(A) has already deleted the addition on account of roka ceremony because it was performed in the preceding A.Y. Considering the totality of the facts and circumstances, set aside the orders of the authorities below and delete the entire addition of ₹ 15,36,500/-. In the result the remaining grounds of appeal of the assessee on merit are allowed. - ITA. No. 1691/Del./2016 - - - Dated:- 22-8-2017 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER For The Assessee : Dr.Rakesh Gupta and Sh. Somil Agarwal, Advs. For The Revenue : Shri T. Vasanthan, Sr. D.R. ORDER This appeal by assessee has been directed against the order of Ld. CIT(A)-2, Gurgaon dated 28.01.2016 for the A.Y. 2004- 05, challenging the addition of ₹ 15,36,500/- out of the total addition made by the Assessing Officer of ₹ 32,36,500/- on account of marriage expenses of daughter of the assessee. 2. Briefly the facts of the case ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has estimated the value of jewellery at ₹ 22 lakhs but no satisfactory evidence has been filed in this regard. The assessee has submitted a will as per which all the movable/immovable assets of Smt.Chanda Devi was passed to the assessee and her daughter but no evidence was filed in respect of such assets. Therefore, balance of ₹ 32,36,500/- was added to the taxable income of the assessee as the sources of the expenses are not proved. 2.1. The assessee challenged the addition before the Ld. CIT(A) and written submissions of the assessee are reproduced in the order in which assessee briefly explained that ₹ 5.50 lakhs were spent in roka ceremony in the preceding Assessment Year (A.Y.). Therefore it should be excluded. Of the balance of ₹ 26,86,500/- remaining, ₹ 22 lakhs was estimated by the assessee to being attributed to the value of jewellery given to her daughter on the occasion of marriage. The list of jewellery is mentioned in the FIR. The entire jewellery was received from mother-in-law through will were: (i) Gold Diamond Necklace : 150 grams (received by will from grandmother of bride). Other jewellery possessed are : Assessee: Gold Nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ji S/of Shri Tara Chander Prop. of M/s Ram Jewellery Palace in which he has confirmed having issued bill for the assessee and this bill was for cleaning and polishing of ornaments. The explanation of the assessee cannot be relied upon in toto, because, as per estimate/bill the jewellery may not appear to be of ₹ 22 lakhs. The assessee might have given other jewellery in the marriage besides the jewellery which was cleaned and polished from M/s Ram Jewellery Palace, New Delhi. The A.O. also stated that the bill on roka ceremony at Radisson Hotel Delhi dt. 9.2.2003 for ₹ 8,776/- and it is not possible to verify the extent of expenses incurred on the roka ceremony. 2.2. The Ld. CIT(A) after considering the explanation of the assessee, material on record and remand report, confirmed the findings of the A.O. with regard to estimate of marriage expenses at ₹ 55,00,000/- because the figure was mentioned in the FIR. As regards the amount of ₹ 5,50,000/- spent on roka ceremony it was found that it was held on 9.2.2003 i.e. in the preceding A.Y. and no evidence has been produced for claiming expenditure of ₹ 5,50,000/-. The Ld. CIT(A), therefore reduced the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R or others, therefore, there is no evidence on the record to prove that the assessee incurred ₹ 55 lakhs in the marriage of her daughter. The assessee explained before the authorities below that total expenses incurred was ₹ 46,05,000/- , therefore, this figure should have been accepted by the authorities below. If the A.O. wanted to disbelieve the explanation of the assessee in this regard, he should bring some relevant and cogent material on record for estimating the marriage expenses incurred by the assessee. I accordingly set aside the orders of the authorities below and direct the A.O. to accept the explanation of the assessee regarding marriage expenses incurred for ₹ 46,05,000/- The assessee has also furnished the evidences with regard to the amount withdrawn from the bank account of assessee and her daughter for ₹ 11 lakhs and 8 lakhs but it was taken at lesser amount without giving any justification. Therefore explanation of the assessee in this regard cannot be disbelieved. The other major addition is on account of the estimate made for jewellery given in the marriage. The assessee explained that the assessee has inherited gold and diamond neck ..... X X X X Extracts X X X X X X X X Extracts X X X X
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