SAMBASIVA RAO GOPAVARAPU,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR
What did the Tribunal hold?
The Tribunal upheld the CIT(A)'s order confirming the addition. The assessee failed to provide corroborating evidence for the gift from the elder daughter, including her bank account details and creditworthiness.
What were the facts?
The assessee claimed gifts from his daughters to explain bank deposits. The Assessing Officer accepted the gift from the younger daughter but added the gift from the elder daughter as bank details were not provided.
What were the issues?
Whether the assessee provided sufficient evidence to substantiate the genuineness of the gift received from his elder daughter.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM DB BENCH VISAKHAPATNAM
Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.
PER VIJAY PAL RAO, VICE PRESIDENT :
This appeal by the Assessee is directed against the Order dated 27.01.2026 of the learned CIT(A)-National Faceless Assessment Centre [in short “NFAC”], Delhi, for the assessment year 2020-2021. 2 ITA.No.293/Viz./2026
None has appeared on behalf of the assessee when this appeal was called for hearing. The notice issued by the Tribunal through speed post as well as to the email on the email ID given by the assessee in Form-36 has not been responded by the assessee. The notice issued through speed post received back unserved with the postal remark “due to incomplete address”. Thus, the notice was issued at the address given by the assessee is received back unserved and despite repeated
The order continues below.
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