DEEPA AGARWAL, MUMBAI v. DCIT CEN CIR 33, MUMBAI

2 ITA NO.7817/MUM/2010 3 BEFORE THE CIT(A) THE ASSESSEE FLED SWORN AFFIDA VIT OF SMT MINU AGRAWAL WHO CONFIRMED TO HAVE MADE GIFT OF ` 1 32 099/- TO THE ASSESSEE WHO IS HER SISTER. IT WAS SUBMITTED THAT THE DONOR IS NON-RESI DENT INDIAN AND THAT SHE WAS IN SERVICE WITH STANDARD CHARTERED BANK AS VICE PRESID ENT IN ABU DHABI. THE BANK STATEMENT OF THE DONOR AND THE DONEE WERE PRODUCED BEFORE THE CIT(A) TO SHOW THAT THE MONEY WAS RECEIVED THROUGH BANK ACCOUNT I N CONVERTIBLE FOREIGN EXCHANGE. IT WAS ALSO SUBMITTED THAT THE DONOR I.E . THE SISTER OF THE ASSESSEE HAS NATURAL LOVE AND AFFECTION TOWARDS HER SISTER. ACCORDINGLY IT WAS SUBMITTED THAT IDENTITY AND CAPACITY OF THE DONOR IS PROVED A ND THERE IS NO DOUBT ABOUT THE GENUINENESS OF THE TRANSACTION. THEREFORE THE GIFT SHOULD BE ALLOWED. VARIOUS CASE DECISIONS WERE ALSO CITED BEFORE THE CIT(A). 4 HOWEVER THE CIT(A) WAS NOT SATISFIED WITH THE EX PLANATION GIVEN BY THE ASSESSEE AND CONFIRMED THE ACTION OF THE ASSESSING OFFICER. WHILE DOING SO HE NOTED THAT ALL THE EVIDENCES FILED BEFORE HIM ARE N EW EVIDENCES WHICH WERE NOT SUBMITTED BEFORE THE ASSESSING OFFICER ALTHOUGH HE HAD SPECIFICALLY ASKED FOR THOSE DETAILS DURING THE COURSE OF ASSESSMENT PROCE EDINGS. FURTHER THERE IS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T SUBMITTING THOSE DOCUMENTS. RELYING ON THE DECISION OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF FAIRDEAL FILAMENTS LTD VS CIT REPORTED IN 302 ITR 173 (GUJ) THE CIT(A) HELD THAT THE ASSESSEE HAS NO RIGHT TO PRODUCE AD DITIONAL EVIDENCE AT THE APPELLATE STAGE. HE ACCORDINGLY REJECTED THE ADDI TIONAL EVIDENCES FILED BEFORE HIM AS UN-ADMITTED. HE ALSO DECIDED THE ISSUE ON MERIT AND HELD THAT THE ASSESSEE FAILED TO DISCHARGE THE ONUS CAST ON HER PROVING THE IDENTITY AND CAPACITY OF THE DONOR AND GENUINENESS OF THE TRANSA CTION. AGGRIEVED WITH SUCH ORDER OF THE CIT(A) THE ASSESSEE IS IN APPEAL HERE BEFORE THE TRIBUNAL.