COL SUMANDEEP SINGH PHOGAT,BAREILLY CANNT vs. INCOME TAX OFFICER, WARD - 4(2), PUNE, PUNE

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-1, Pune [‘the CIT(A)’] dated 30.10.2019 for the assessment year 2009-10.

Briefly, the facts of the case are that the appellant is an individual deriving income under the head “salary”. The Return of Income for the assessment year 2009-10 was filed on 13.08.2009 declaring total income of Rs.5,08,206/-. Against the said return of income, the assessment was completed by the Income Tax Officer, 2 Ward-4(2), Pune (‘the Assessing Officer’) vide order dated 30.12.2011 passed u/s 143(3) of the Income Tax Act, 1961 (‘the Act’) at total income of Rs.28,08,060/-. While doing so, the Assessing Officer made addition of Rs.21,45,000/- being the cash deposits made in the bank account rejecting the explanation offered by the appellant that the cash deposits were made out of cash gift received from his father. 3. Being aggrieved by the above assessment order, an appeal was filed before the ld. CIT(A). During the course of appellate proceedings before the ld. CIT(A), the appellant filed additional evidences in the form of copy of agreement to sell dated 09.06.2008, copy of memorandum of gift, copy of declaration received from his father dated 04.08.2012. The ld. CIT(A) after calling for the remand report from the Assessing Officer on the said additional evidence, had rejected the explanation offered by the appellant by holding that the appellant had failed to substantiate the source of cash gift made by the father of the appellant. 4. Being aggrieved, the appellant is in appeal before us in the present appeal. 5. When the appeal was called on, none appeared on behalf of the appellant-assessee despite due service of notice of hearing.