Subhashree Sundaray v. ITO, Ward-1(2), Bhubaneswar
[Citation -2016-LL-1005-120]
| Citation | 2016-LL-1005-120 |
|---|---|
| Appellant Name | Subhashree Sundaray |
| Respondent Name | ITO, Ward-1(2), Bhubaneswar |
| Court | ITAT-Cuttak |
| Relevant Act | Income-tax |
| Date of Order | 05/10/2016 |
| Assessment Year | 2010-11 |
| Judgment | View Judgment |
| Keyword Tags | principles of natural justice • additional evidence • unexplained money • cash deposit • mutual fund |
| Bot Summary: | The assessee has raised the following grounds of appeal: 1. At the time of hearing, ld A.R. of the assessee submitted that the appeal filed by the assesse before the ld CIT(A) was dismissed by him without considering the additional evidences in the form of affidavits of the persons who had given gifts in cash to the assessee at the marriage reception held on 12.5.2009 and 13.5.2009, where the assessee received gifts of Rs.18,50,000/- on the ground that said affidavits were not filed before the Assessing Officer. On the other hand, ld D.R. relied on the orders of lower authorities and submitted that in spite of sufficient opportunities given to the assessee, the assessee failed to produce evidences in support of the gifts received on the occasion of her marriage before the AO and hence, the ld CIT(A) is justified in not considering the affidavits of the donors who had given gifts to the assessee and dismissing the appeal of the assessee. In the instant case, the AO found that the assessee had made cash deposit of Rs.18,98,800/- in the saving bank account but could not produce any material evidence to show that they were on account of gifts received during her marriage reception. On appeal, ld CIT(A) confirmed the addition of Rs.18,98,800/- on account of cash deposit in the saving bank account of the assessee but reduced the addition on account of investment in Mutual Funds to Rs.10,00,000/-. The only argument of the ld A.R. of the assessee is that the ld CIT(A) did not accept the additional evidence in the form of affidavits of the givers of the gifts filed before him on the ground that they were additional evidences and could not be accepted under Rule 46A of the I.T.Rules as they were not filed before the AO during the course of assessment proceedings. In the given facts and circumstances of the case, I am of the considered view that in order to render substantial justice, the issue should be remanded back to the file of the ld CIT(A) to examine the givers of the gifts, who have filed affidavits in support of the gifts given to the assessee on account of her marriage and thereafter should re- adjudicate the issue afresh as per law after allowing reasonable opportunities of hearing to both the parties. |