ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITAT No. 189 of 2014 G.A. No.3730 of 2014 COMMISSIONER OF I.TAX, KOL-XI Versus MRS.HOOR JAHAN BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE ARINDAM SINHA Date : 17th December, 2014. Mr.P.Dudhoria, Adv. Court : This appeal under section 260A of Income Tax Act, 1961 has been filed against order dated 7th July, 2014 passed by Income Tax Appellate Tribunal C Bench, Kolkata in ITA No. 1737/Kol/2010 for assessment year 2007-08 on following questions: a) Whether on facts and in circumstances of case, learned Income Tax Appellate Tribunal C Bench, Kolkata erred in law in deleting addition of Rs.1,20,24,182/- made by Assessing Officer as unexplained cash credits under section 68 of Income Tax Act, 1961, without considering judgment of supreme court in case of CIT Vs- P.Mohanakala (2007) ITR 278 (SC) ? b) Whether on facts and in circumstances of case learned Income Tax Appellate Tribunal C Bench, Kolkata erred in law in deleting addition of Rs.1,20,24,182/- made by Assessing Officer as unexplained cash credits under section 68 of Income Tax Act, 1961 without considering fact that Assessee must discharge his/her duty to prove to satisfaction of Assessing Officer that cash credits are genuine as per Judgment 2 of Supreme Court in case of Sumati Dayal Vs- CIT (1995) 214 ITR 801 (SC) ? c) Whether impugned order is bad, arbitrary, illegal, perverse and same is nothing but total non-application of mind of Income Tax Appellate Tribunal, Kolkata and same is liable to be set aside and/or quashed ? Heard Mr.Dudhoria, learned Advocate for appellant. issue arising out of questions is whether assessee must discharge her duty to prove to satisfaction of Assessing Officer that cash credits are genuine, for consideration of which Tribunal held as follows : ... As we are not in position to verify peak at this stage, in interest of justice, we set aside this issue of assessee s appeal and restore to file of AO for verification of same as filed by assessee now before us. AO is directed to verify peak credits. Assessee has to substantiate her claim. This ground of assessee s appeal is allowed for statistical purpose. remand for verification on facts, no substantial question of law arises. Therefore, application and appeal are dismissed. (SOUMITRA PAL, J.) (ARINDAM SINHA, J.) Commissioner of I.tax, Kol-XI v. Hoor Jahan