TMI Blog2017 (11) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has held that since the assessee has failed to produce the donors as well as the creditworthiness of the donors whereas various opportunities were allowed to the appellant, which the appellant failed to furnish any explanation, there is no option but to confirm the order passed by the authorities below. No illegality in the orders of the authorities below as well as in the impugned order of the Tribunal and since the assessee/appellant has failed to prove the creditworthiness of the donors as well as failed to place any evidence in support of her contention in respect of the issue which are raised before the Tribunal therefore we find no error in the order of the Tribunal. - Decided against assessee. - Income Tax Appeal No. 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer after 31.03.2003? (e) Whether upon the facts and circumstances of the case, the confirmation of the additions regarding the alleged unexplained gift and alleged unexplained credit in bank account is correct in law? Heard Sri Shakeel Ahmad, learned counsel for the appellant and Sri Krishna Agarwal, learned counsel appeared on behalf of the Revenue. The brief facts of the case are that in the assessment year 2000-01 the appellant has filed her return. During the pendency of the return a notice dated 28.11.2003 has been issued under Section 148 of the Income Tax Act, 1961, hereinafter referred as 'The Act'. The reasons for issuance of the notice under Section 148 of the Act was that the appellant had not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operated the bank account of the appellant. The relevant extract of the conclusion of the assessing authority is quoted herein below. From the perusal of bank a/c of M.K. Shukla R.A. Shukla as received from Directorate of Income-tax (Inv.) Kanpur, it is clear that the persons are habitual donors and had given entries to so many persons. The assessee was not able to produce these persons for confirmation of gift of ₹ 3,00000/- and the creditworthiness of the donors could not be proved by the assessee. Thus the income of ₹ 3,00000/- is provede to be income of assessee. Now coming to the details of bank statement of the assessee for the period under consideration, it is noticed that following credits were made in this accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax (Appeals) has dismissed the appeal by affirming the order passed by the Assessing Authority by observing that the appellant has failed to prove the genuineness of the credits. The C.I.T. (Appeals) has further observed that the appellant has not offerred any explanation regarding the credits in the bank account. He has further observed that on the other hand, the Assessing Officer has proved that the credits were not genuine, though, he is not supposed to prove it as per law. Aggrieved by the order of the CIT (Appeals) the appeal has been preferred by the appellant before the ITAT. The appellant has reiterated the same submissions as had been submitted before the CIT (Appeals). The Tribunal has decided the appeal by conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no option but to confirm the order passed by the authorities below. We have considered the submissions of the learned counsel for the parties and after perusal of the orders passed by the assessing authority, order of the CIT (Appeals) and the impugned order of the Tribunal, we find no illegality in the orders of the authorities below as well as in the impugned order of the Tribunal and since the assessee/appellant has failed to prove the creditworthiness of the donors as well as failed to place any evidence in support of her contention in respect of the issue which are raised before the Tribunal therefore we find no error in the order of the Tribunal. The order of the ITAT therefore is confirmed and the appeal filed by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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