Income Tax Appellate Tribunal - Bangalore
Income Tax Officer vs N. Sunitha on 10 October, 2000
Equivalent citations: (2001)70TTJ(BANG)27
ORDER
A. Kalyanasundharam, Senior Vice President These are appeals by the assessee for two assessment years that involve certain additions on account of unexplained jewellery, which is a common issue, and certain unexplained gifts.
2. So far as the unexplained jewellery is concerned, identical issue came up for consideration before the Tribunal, in the case of one other sister of the assessee, for the same assessment years, in ITA Nos. 701 & 702/Bang/1995, in Income Tax Officer v. A. Sunitha and vide order, dated 11-9-2000, (reported at (2000) 69 TTJ (Bang) 223) the addition made in relation to jewellery has been deleted. Because the facts and circumstances are identical, with which neither party has any dispute, following the earlier order of the Tribunal (supra), we uphold the order of the Commissioner (Appeals) for both the assessment years on this issue.
3. The only other issue that is to be considered is three gifts of Rs. 20,001 each received from Mr. Kiranlal Porwal, Mr. P.R. Saraswat and Mr. M.C. Govindaraju. The Commissioner (Appeals) deleted the addition on the ground that the cheques that the assessee had received as gifts at the time of the marriage were honoured by the persons who had issued the cheques. Merely for the reason that the donors had deposited cash into the bank account could not lead to the conclusion that it was unexplained gifts in the hands of the assessee. He further held that the donee could not be asked of the source.
4. On the facts and circumstances of the case, because the department could not bring in material to suggest that the moneys that were deposited in the bank account of the donors were moneys that flowed from the assessee, we are of the opinion that the order of the Commissioner (Appeals), on this issue, does not call for any interference. Upholding his order on this point, as well, we reject the plea of the. department.
5. In the result, both the appeals are dismissed.
OPEN