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Facts
The appeal by the assessee is against an order dated 21.08.2023 passed by the CIT(A) for Assessment Year 2021-22. The Revenue has raised grounds challenging the CIT(A)'s decision to allow the assessee's appeal, alleging that the CIT(A) did not properly consider the evidence and allowed the appeal based on additional evidence without allowing the AO an opportunity to examine them. The assessee has filed a cross-objection supporting the CIT(A)'s order.
Held
The Tribunal held that the additions made by the AO were not sustainable. The sources of funds for the investment in the flat, including bank loans and sale of property, were sufficiently explained and supported by evidence. Similarly, cash deposits and credit entries into the appellant's bank account were also found to be adequately explained through documents like a will deed, savings, and hand loans, with proper confirmation from creditors.
Key Issues
Whether the CIT(A) erred in allowing the appeal of the assessee without considering the evidence and allowing additional evidence without granting the AO an opportunity to examine it, and whether the sources of investment and deposits explained by the assessee were adequately substantiated.
Sections Cited
69, 115BBE, 46A(3), 143(3), 69A
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Income Tax Appellate Tribunal, MUMBAI BENCH “A” MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHARY & SHRI OMKARESHWAR CHIDARA
ORDER
PER OMKARESHWAR CHIDARA, AM
This appeal by the assessee is directed against order dated 21.08.2023 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. National Faceless Appeal Centre, Delhi [in short ‘the Ld. National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2021-2 22.
In the above cited appeal, the Revenue has taken the following In the above cited appeal, the Revenue has taken the following In the above cited appeal, the Revenue has taken the following grounds :
a. On the facts and in circumstances of the case, the CIT(A) erred in allowing On the facts and in circumstances of the case, the CIT(A) erred in allowing On the facts and in circumstances of the case, the CIT(A) erred in allowing the appeal of the assessee without considering the fact that during the the appeal of the assessee without considering the fact that during the the appeal of the assessee without considering the fact that during the assessment proceedings, the assessee failed to furnish documentary assessment proceedings, the assessee failed to furnish documentary assessment proceedings, the assessee failed to furnish documentary evidences in respect of investment in im evidences in respect of investment in immovable properties as well as on the movable properties as well as on the issue of cash deposits made during the year. issue of cash deposits made during the year. b. On the facts and in circumstances of the case, the CIT(A) erred in allowing On the facts and in circumstances of the case, the CIT(A) erred in allowing On the facts and in circumstances of the case, the CIT(A) erred in allowing the appeal of the assessee without considering the fact that the contentions the appeal of the assessee without considering the fact that the contentions the appeal of the assessee without considering the fact that the contentions made by the assess made by the assessee during the appellate proceedings were different from ee during the appellate proceedings were different from those which were made by the assessee during the assessment proceedings. those which were made by the assessee during the assessment proceedings. those which were made by the assessee during the assessment proceedings. c. On the facts and in circumstances of the case, the CIT(A) erred in allowing On the facts and in circumstances of the case, the CIT(A) erred in allowing On the facts and in circumstances of the case, the CIT(A) erred in allowing the appeal of the assessee on the basis of the s the appeal of the assessee on the basis of the submissions and supporting ubmissions and supporting evidences, which were made for the first time during the appellate evidences, which were made for the first time during the appellate evidences, which were made for the first time during the appellate proceedings and were in the nature of additional evidences, without allowing proceedings and were in the nature of additional evidences, without allowing proceedings and were in the nature of additional evidences, without allowing the Assessing Officer to examine the additional evidences as per Rule 46A(3) the Assessing Officer to examine the additional evidences as per Rule 46A(3) the Assessing Officer to examine the additional evidences as per Rule 46A(3) of the L.T. Rules 1962. T. Rules 1962. d. The appellant craves leave to add, amend or alter or alter any The appellant craves leave to add, amend or alter or alter any The appellant craves leave to add, amend or alter or alter any ground/grounds, which may be necessary. ground/grounds, which may be necessary.
3. The assessee has filed a cross objection and the has filed a cross objection and these cross objections is se cross objections is basically supporting the CIT(A) order and her written submi basically supporting the CIT(A) order and her written submi basically supporting the CIT(A) order and her written submissions before the Ld. CIT(A).
As the issues are common, the appeal of department and cross As the issues are common, the appeal of department and cross As the issues are common, the appeal of department and cross objection of assessee are clubbed and a common order is passed there is objection of assessee are clubbed and a common order is passed there is objection of assessee are clubbed and a common order is passed there is delay of less than 1 month by both parties and after hearing the reasons delay of less than 1 month by both parties and after hearing the reasons delay of less than 1 month by both parties and after hearing the reasons for delay the same is hereby condoned and the case is adjudicated on me is hereby condoned and the case is adjudicated on me is hereby condoned and the case is adjudicated on merits. The facts of the case are as follows : merits. The facts of the case are as follows :
a) The Ld. AO issued 6 hearing notices, and there is response to The Ld. AO issued 6 hearing notices, and there is response to The Ld. AO issued 6 hearing notices, and there is response to only one notice, as observed from page 2 of assessment order only one notice, as observed from page 2 of assessment order only one notice, as observed from page 2 of assessment order and on 15/12/2022, the assessee and on 15/12/2022, the assessee has submitted documents has submitted documents relating to housing loan sanction letter, copy of will of mother relating to housing loan sanction letter, copy of will of mother relating to housing loan sanction letter, copy of will of mother-in- law, copy of passbook of her husband etc. law, copy of passbook of her husband etc. b) The first addition made is The first addition made is with respect to with respect to deposits made by appellant into the bank account of GP Parekh Sahakari Bank to appellant into the bank account of GP Parekh Sahakari Bank to appellant into the bank account of GP Parekh Sahakari Bank to the extent of Rs. 59,29, the extent of Rs. 59,29,000/- including cash of Rs. 37,93,000/ including cash of Rs. 37,93,000/-. As the appellant didn’t give proper explanation with respect to As the appellant didn’t give proper explanation with respect to As the appellant didn’t give proper explanation with respect to these deposits, addition of Rs. 59,29,000/ these deposits, addition of Rs. 59,29,000/- was made u/s. 69 r.w.s. 115BBE E of IT Act, as unexplained money. of IT Act, as unexplained money. c) The second additi The second addition made by Ld. AO is with respect to the on made by Ld. AO is with respect to the unexplained investment u/s. 69 of IT Act r.w.s. 115BBE. Out of unexplained investment u/s. 69 of IT Act r.w.s. 115BBE. Out of unexplained investment u/s. 69 of IT Act r.w.s. 115BBE. Out of the total investment of Rs. the total investment of Rs. 2.53 Cr. while purchasing the flat, le purchasing the flat, the Ld. AO held that the appellant couldn’t the Ld. AO held that the appellant couldn’t explain the source of explain the source of investment to the investment to the extent of Rs. 1,72,00,000/ extent of Rs. 1,72,00,000/- and hence added. The major amounts where Ld. AO was not satisfied and added he major amounts where Ld. AO was not satisfied and added he major amounts where Ld. AO was not satisfied and added are bank loan of SBI to the extent of Rs. 1,10,00,000/ bank loan of SBI to the extent of Rs. 1,10,00,000/ bank loan of SBI to the extent of Rs. 1,10,00,000/- and Rs. 60,00,000/- received received from sale of an immovable property. The from sale of an immovable property. The Ld. AO added Rs. 1,10,00,00 Ld. AO added Rs. 1,10,00,000/- because the appellant has not because the appellant has not filed confirmation of loan confirmation of loan letter from SBI. d) The Ld. DR has argued that the Ld. CIT(A) has not properly The Ld. DR has argued that the Ld. CIT(A) has not properly The Ld. DR has argued that the Ld. CIT(A) has not properly addressed the issues and no opportunity was given to the AO addressed the issues and no opportunity was given to the AO addressed the issues and no opportunity was given to the AO and rule 46A(3) was violated. The CIT(A) has not called for and rule 46A(3) was violated. The CIT(A) has not called for and rule 46A(3) was violated. The CIT(A) has not called for the remand report on the fresh evidence filed by the appellant and remand report on the fresh evidence filed by the appellant and remand report on the fresh evidence filed by the appellant and gave relief to her. Hence, the order of Ld. CIT(A) should be set gave relief to her. Hence, the order of Ld. CIT(A) should be set gave relief to her. Hence, the order of Ld. CIT(A) should be set aside and matter may be sent back to the file of Ld. AO for fresh aside and matter may be sent back to the file of Ld. AO for fresh aside and matter may be sent back to the file of Ld. AO for fresh examination. e) Per contra, Ld. AR of appellant, has argued Per contra, Ld. AR of appellant, has argued Per contra, Ld. AR of appellant, has argued in detail and stated that they have not filed any documents afresh before Ld. CIT(A). that they have not filed any documents afresh before Ld. CIT(A). that they have not filed any documents afresh before Ld. CIT(A). All this information is already before Ld. AO as the same was All this information is already before Ld. AO as the same was All this information is already before Ld. AO as the same was electronically filed. The AO has not taken into consideration all electronically filed. The AO has not taken into consideration all electronically filed. The AO has not taken into consideration all the documents filed by them during assessm the documents filed by them during assessment proceedings and ent proceedings and held that the appellant has filed the required documents. In the held that the appellant has filed the required documents. In the held that the appellant has filed the required documents. In the similar circumstances, all documents were filed before the AO of similar circumstances, all documents were filed before the AO of similar circumstances, all documents were filed before the AO of her husband also. The copy of sanction letter of loan from SBI, her husband also. The copy of sanction letter of loan from SBI, her husband also. The copy of sanction letter of loan from SBI, Loans taken from persons and confirmation Loans taken from persons and confirmation Loans taken from persons and confirmation letters were also filed. The AO of her husband took all these documents and filed. The AO of her husband took all these documents and filed. The AO of her husband took all these documents and completed the scrutiny assessment u/s. 143(3) of the IT Act after completed the scrutiny assessment u/s. 143(3) of the IT Act after completed the scrutiny assessment u/s. 143(3) of the IT Act after having satisfied about the loans taken from SBI and others. The having satisfied about the loans taken from SBI and others. The having satisfied about the loans taken from SBI and others. The property in question was purchased in the name of property in question was purchased in the name of property in question was purchased in the name of wife and husband. The AO of her husband also asked questions about husband. The AO of her husband also asked questions about husband. The AO of her husband also asked questions about bank loan and other sources of cash deposits for which bank loan and other sources of cash deposits for which bank loan and other sources of cash deposits for which necessary evidences were produced. The Ld. AR of appellant has necessary evidences were produced. The Ld. AR of appellant has necessary evidences were produced. The Ld. AR of appellant has pleaded that since the issues are same, i.e., cash deposits and that since the issues are same, i.e., cash deposits and that since the issues are same, i.e., cash deposits and the sources for acquiring the same house property which is in rces for acquiring the same house property which is in rces for acquiring the same house property which is in joint names, the AO of the appellant can’t doubt the veracity joint names, the AO of the appellant can’t doubt the veracity joint names, the AO of the appellant can’t doubt the veracity of sources for acquiring property. The Ld. AR of appellant has sources for acquiring property. The Ld. AR of appellant has sources for acquiring property. The Ld. AR of appellant has argued that the AO has disbelieved even bank loan of SBI and argued that the AO has disbelieved even bank loan of SBI and argued that the AO has disbelieved even bank loan of SBI and will of appella will of appellant’s mother-in-law and added the amounts law and added the amounts which is totally uncalled for. The Ld. CIT(A) has passed a detailed is totally uncalled for. The Ld. CIT(A) has passed a detailed is totally uncalled for. The Ld. CIT(A) has passed a detailed order of 14 pages mentioning the arguments of Ld. AO and appellant, of 14 pages mentioning the arguments of Ld. AO and appellant, of 14 pages mentioning the arguments of Ld. AO and appellant, after perusing the material placed before him, having applied his after perusing the material placed before him, having applied his after perusing the material placed before him, having applied his mind, has adj mind, has adjudicated the matter fairly and gave relief to the udicated the matter fairly and gave relief to the appellant which should not be disturbed. The Ld. CIT(A) has appellant which should not be disturbed. The Ld. CIT(A) has appellant which should not be disturbed. The Ld. CIT(A) has taken into consideration taken into consideration the documents which were already filed the documents which were already filed before AO and hence there is no violation of Rule 46A(3) before AO and hence there is no violation of Rule 46A(3) before AO and hence there is no violation of Rule 46A(3) as contended by the Depar contended by the Department. It was also argued that the tment. It was also argued that the powers of CIT(A) of CIT(A) are co-terminus with that of A.O, and after terminus with that of A.O, and after perusal of the documents filed before him, after taking into perusal of the documents filed before him, after taking into perusal of the documents filed before him, after taking into consideration the fact the A.O of appellant consideration the fact the A.O of appellant consideration the fact the A.O of appellant’s husband has accepted all the contentions of her husband and no additions accepted all the contentions of her husband and no additions accepted all the contentions of her husband and no additions were made. It was argued that, it is the fault of Ld. A.O, who has were made. It was argued that, it is the fault of Ld. A.O, who has were made. It was argued that, it is the fault of Ld. A.O, who has not taken into consideration the documents filed by them not taken into consideration the documents filed by them not taken into consideration the documents filed by them electronically and for his fault, the appellant should not be electronically and for his fault, the appellant should not be electronically and for his fault, the appellant should not be punished going to the Assessing Officer and again proving the shed going to the Assessing Officer and again proving the shed going to the Assessing Officer and again proving the same. The Ld. AR of appellant has also pleaded that both the same. The Ld. AR of appellant has also pleaded that both the same. The Ld. AR of appellant has also pleaded that both the appellant and her husband are going through very tough time in appellant and her husband are going through very tough time in appellant and her husband are going through very tough time in their life as their only young son age their life as their only young son aged 23 is is undergoing kidney transplant and her husband is the donor of kidney. All fa and her husband is the donor of kidney. All fa and her husband is the donor of kidney. All family members are running around hospitals as their son aged 23 is are running around hospitals as their son aged 23 is are running around hospitals as their son aged 23 is suffering from kidney problem and taking dialysis treatment for suffering from kidney problem and taking dialysis treatment for suffering from kidney problem and taking dialysis treatment for last 4 years for which they incurred huge expenses. The last 4 years for which they incurred huge expenses. The last 4 years for which they incurred huge expenses. The Ld. AR of appellant has of appellant has also filed a paper book giving reconciliation of also filed a paper book giving reconciliation of all sources of cash deposits and purchase of property. It was all sources of cash deposits and purchase of property. It was all sources of cash deposits and purchase of property. It was further pleaded that herself and her husband are only further pleaded that herself and her husband are only further pleaded that herself and her husband are only government employees employees and not doing any other business. In such circumstances, going back t such circumstances, going back to the Department again to o the Department again to explain the same sources is really difficult and it was submitted explain the same sources is really difficult and it was submitted explain the same sources is really difficult and it was submitted that the order of Ld. CIT(A) may be sustained and the appeal of that the order of Ld. CIT(A) may be sustained and the appeal of that the order of Ld. CIT(A) may be sustained and the appeal of Department may be dismissed. Department may be dismissed.
Heard both sides in detail Heard both sides in detail at the time of hearing hearing proceedings as well as clarification proceedings before ITAT and matter is adjudicated in s clarification proceedings before ITAT and matter is adjudicated in s clarification proceedings before ITAT and matter is adjudicated in favour of assessee for the following reasons : of assessee for the following reasons :
a) As mentioned in the beginning of this order, two additions were As mentioned in the beginning of this order, two additions were As mentioned in the beginning of this order, two additions were made and the first one relates to cash credits the first one relates to cash credits the first one relates to cash credits deposited in bank and other one relates to purchase of property one relates to purchase of property one relates to purchase of property. The major addition relates to the sources for acquiring the flat mentioned addition relates to the sources for acquiring the flat mentioned addition relates to the sources for acquiring the flat mentioned in the assessment order in the assessment order where the AO made an addition of Rs. the AO made an addition of Rs. 1,72,00,000/- - disbelieving the version of appellant about bank disbelieving the version of appellant about bank loan and sale of old loan and sale of old immovable property. The relevant property. The relevant documents relating to bank loan from SBI including sanction of documents relating to bank loan from SBI including sanction of documents relating to bank loan from SBI including sanction of loan letter were filed before AO and were filed before AO and before Ld. CIT(A) again. The before Ld. CIT(A) again. The Ld. AR of appellant again filed the same before ITAT. The Ld. appellant again filed the same before ITAT. The Ld. appellant again filed the same before ITAT. The Ld. CIT(A) gave categorical finding that there is nothing to disbelieve CIT(A) gave categorical finding that there is nothing to disbelieve CIT(A) gave categorical finding that there is nothing to disbelieve the bank loan loan from SBI to the extent of Rs. 1,10,00,000/ to the extent of Rs. 1,10,00,000/-. For the remaining amount of Rs. 0.62 c the remaining amount of Rs. 0.62 crore, the appellant has stated rore, the appellant has stated and filed a copy of copy of sale Deed which evidenced the sale of sale Deed which evidenced the sale of property by assessee property by assessee. This was also perused by Ld. CIT(A) and . This was also perused by Ld. CIT(A) and taken as source for investment in the newly acquired flat, Rs. taken as source for investment in the newly acquired flat, Rs. taken as source for investment in the newly acquired flat, Rs. 60,00,000/- being sale of flat and Rs. 2,00,000/ being sale of flat and Rs. 2,00,000/ being sale of flat and Rs. 2,00,000/- towards sale of old furniture w old furniture were received by the appellant and her husband. ere received by the appellant and her husband. Since all the documents were filed before AO, CIT(A) and ITAT Since all the documents were filed before AO, CIT(A) and ITAT Since all the documents were filed before AO, CIT(A) and ITAT and all sources were explained, nothing survives for sustaining and all sources were explained, nothing survives for sustaining and all sources were explained, nothing survives for sustaining the addition made by AO, especially in the circumstances w the addition made by AO, especially in the circumstances w the addition made by AO, especially in the circumstances where AO of appellant AO of appellant’s husband has accepted the same in his scrutiny sband has accepted the same in his scrutiny assessment u/s. 143(3) u/s. 143(3) with regard to the addition Rs. with regard to the addition Rs. 1,72,00,000/- -. Hence, the Ld. CIT(A) has correctly deleted the Hence, the Ld. CIT(A) has correctly deleted the addition. b) The second addition made by Ld. AO is with respect to cash The second addition made by Ld. AO is with respect to cash The second addition made by Ld. AO is with respect to cash deposits and amount tran deposits and amount transferred to the bank account of to the bank account of appellant. An amount of Rs. 37,95, ellant. An amount of Rs. 37,95,000/- cash was deposited by cash was deposited by the appellant and an amount of Rs. 21,36,000/ the appellant and an amount of Rs. 21,36,000/ the appellant and an amount of Rs. 21,36,000/- was transferred to the bank account of appellant. The Ld. AO has treated both to the bank account of appellant. The Ld. AO has treated both to the bank account of appellant. The Ld. AO has treated both these amounts as “unexplained” and add these amounts as “unexplained” and addition was made u/s. 69 ition was made u/s. 69 and 69A. The arguments of Ld. DR and Ld. AR of appellant with The arguments of Ld. DR and Ld. AR of appellant with The arguments of Ld. DR and Ld. AR of appellant with regard to this source are on similar lines as that of investment regard to this source are on similar lines as that of investment regard to this source are on similar lines as that of investment made in property. The Ld. AR of appellant states that the details made in property. The Ld. AR of appellant states that the details made in property. The Ld. AR of appellant states that the details were furnished before AO and CIT(A), in were furnished before AO and CIT(A), in similar circumstances, similar circumstances, the AO of appellant the AO of appellant’s husband has accepted all their contentions s husband has accepted all their contentions and no addition was made. The Ld. DR relied on the assessment and no addition was made. The Ld. DR relied on the assessment and no addition was made. The Ld. DR relied on the assessment order and Rule 46A(3) of IT rules. order and Rule 46A(3) of IT rules. c) The AR of appellant has submitted a chart showing source of The AR of appellant has submitted a chart showing source of The AR of appellant has submitted a chart showing source of cash deposits and amounts transferred to her account. A copy of ts and amounts transferred to her account. A copy of ts and amounts transferred to her account. A copy of chart showing sources chart showing sources which was submitted to Ld. CIT(A) was submitted to Ld. CIT(A) was filed before ITAT also. Out of the cash deposits of Rs. filed before ITAT also. Out of the cash deposits of Rs. filed before ITAT also. Out of the cash deposits of Rs. 37,95,000/-, the Ld. AR of appellant has stated that an amount , the Ld. AR of appellant has stated that an amount , the Ld. AR of appellant has stated that an amount of Rs. 29,85,000/ of Rs. 29,85,000/- was given to her by her mother iven to her by her mother–in-law who passed away, bequeathing this amount as part of her passed away, bequeathing this amount as part of her passed away, bequeathing this amount as part of her “Will Deed” and a copy of a copy of this “Will Deed” filed before lower authorities was filed before lower authorities was submitted in ITAT also submitted in ITAT also. Rs. 2,10,000/- was stated to be her was stated to be her savings and r remaining amount of Rs. 7,08,000/ of Rs. 7,08,000/- was borrowed from 5 persons, whole names, addresses, PAN and confirmation from 5 persons, whole names, addresses, PAN and confirmation from 5 persons, whole names, addresses, PAN and confirmation letters were submitted to lower authorities letters were submitted to lower authorities letters were submitted to lower authorities and the amount borrowed from each person is less than Rs. 2,00,000/ borrowed from each person is less than Rs. 2,00,000/ borrowed from each person is less than Rs. 2,00,000/-. The Ld. AR of appellant has submitted that the det AR of appellant has submitted that the details were ails were mentioned by the Ld. CIT(A) on page 4 and 5 of his order. After examining by the Ld. CIT(A) on page 4 and 5 of his order. After examining by the Ld. CIT(A) on page 4 and 5 of his order. After examining all these documents, the CIT(A) was satisfied and gave relief, it all these documents, the CIT(A) was satisfied and gave relief, it all these documents, the CIT(A) was satisfied and gave relief, it was argued. d) With regard to the credit entries of Rs. 21,36,000/ With regard to the credit entries of Rs. 21,36,000/ With regard to the credit entries of Rs. 21,36,000/- in her bank account, it was stated that account, it was stated that the major amount of Rs. 19,00,000/ the major amount of Rs. 19,00,000/- was transferred from her husband’s bank and he has already was transferred from her husband’s bank and he has already was transferred from her husband’s bank and he has already explained his sources to his Assessing Officer at the time of explained his sources to his Assessing Officer at the time of explained his sources to his Assessing Officer at the time of his scrutiny assessment and the Assessing Officer was satisfied and scrutiny assessment and the Assessing Officer was satisfied and scrutiny assessment and the Assessing Officer was satisfied and the assessment was completed wi the assessment was completed without any addition u/s. 143(3) thout any addition u/s. 143(3) of Income Tax Act. Remaining amount of Rs. 2,00,000/ of Income Tax Act. Remaining amount of Rs. 2,00,000/ of Income Tax Act. Remaining amount of Rs. 2,00,000/- was transferred to her bank account by their landlord who refunded transferred to her bank account by their landlord who refunded transferred to her bank account by their landlord who refunded the rental deposit. Thus, the Ld. AR of appellant has submitted the rental deposit. Thus, the Ld. AR of appellant has submitted the rental deposit. Thus, the Ld. AR of appellant has submitted that all sources were explained in detai that all sources were explained in detail to the Assessing Officer the Assessing Officer of her husband, CIT(A) in her case with requisite details. Hence, of her husband, CIT(A) in her case with requisite details. Hence, of her husband, CIT(A) in her case with requisite details. Hence, it was submitted that there is no force in the argument of it was submitted that there is no force in the argument of it was submitted that there is no force in the argument of Revenue to send send the case back to AO for fresh adjudication. the case back to AO for fresh adjudication. e) Heard both sides on the issue of cash deposi Heard both sides on the issue of cash deposi Heard both sides on the issue of cash deposits and credit entries. In view of the following, entries. In view of the following, the order of Ld. CIT(A) is the order of Ld. CIT(A) is confirmed. i. The addition relating to credit entries The addition relating to credit entries into appellant’s bank into appellant’s bank account was already explained to the AO of her husband account was already explained to the AO of her husband account was already explained to the AO of her husband who has accepted his submissions while completing th who has accepted his submissions while completing th who has accepted his submissions while completing the scrutiny assessment of her husband. Hence, credit entries scrutiny assessment of her husband. Hence, credit entries scrutiny assessment of her husband. Hence, credit entries representing amounts received from her husband representing amounts received from her husband representing amounts received from her husband was correctly deleted by Ld. CIT(A). correctly deleted by Ld. CIT(A). ii. The addition relating to the cash deposits is also deleted The addition relating to the cash deposits is also deleted The addition relating to the cash deposits is also deleted because necessary evidences relating to amount recei because necessary evidences relating to amount recei because necessary evidences relating to amount received through “Will Deed” “Will Deed” of her mother-in-law who passed away law who passed away was furnished to lower authorities and was furnished to lower authorities and Ld. Ld.CIT(A) has correctly deleted the addition after perusing and getting satisfied. deleted the addition after perusing and getting satisfied. deleted the addition after perusing and getting satisfied. iii. The other hand loans of Rs. 7,08,000/ The other hand loans of Rs. 7,08,000/- were also explained were also explained along with confirmation letters, PAN of creditors and along with confirmation letters, PAN of creditors and along with confirmation letters, PAN of creditors and their phone numbers. The small amounts received from 5 creditor phone numbers. The small amounts received from 5 creditor phone numbers. The small amounts received from 5 creditors is accepted in view of the fact that they could easily mobilize is accepted in view of the fact that they could easily mobilize is accepted in view of the fact that they could easily mobilize the same as b the same as both wife and husband are Government oth wife and husband are Government employees in the dire circumstances of getting their only son’s in the dire circumstances of getting their only son’s in the dire circumstances of getting their only son’s medical treatment medical treatment. iv. All these evidences were filed before AO, through electronic All these evidences were filed before AO, through electronic All these evidences were filed before AO, through electronic mode, they were filed before CIT(A) who elaborately discussed mode, they were filed before CIT(A) who elaborately discussed mode, they were filed before CIT(A) who elaborately discussed and gave relie and gave relief. Several papers were filed before lower f. Several papers were filed before lower authorities and in ITAT showing their son is authorities and in ITAT showing their son is authorities and in ITAT showing their son is still in hospital for kidney transplantation kidney transplantation and father being donor of kidney, prior and father being donor of kidney, prior to kidney transplant, huge money was spent for her son’s to kidney transplant, huge money was spent for her son’s to kidney transplant, huge money was spent for her son’s dialysis treatment prior to dialysis treatment prior to kidney transplant. kidney transplant.
In view of above facts, evidences filed and peculiar circumstances, the facts, evidences filed and peculiar circumstances, the facts, evidences filed and peculiar circumstances, the appeal of Revenue to send the file back to AO is rejected and the appeal of to send the file back to AO is rejected and the appeal of to send the file back to AO is rejected and the appeal of department is dismissed. The cross objection filed by appellant is allowed department is dismissed. The cross objection filed by appellant is allowed department is dismissed. The cross objection filed by appellant is allowed as a same is basically supporting the order of CIT(A). as a same is basically supporting the order of CIT(A).
Order pronounced in the open Court on Order pronounced in the open Court on 10/02/202 /2025.