Tribunal upholds CIT(A) orders on undisclosed gift income, citing lack of evidence.

The tribunal dismissed both appeals, upholding the orders of the LD. CIT(A) regarding the undisclosed income from gifts. The appeals were decided against the assesses based on the lack of evidence supporting the genuineness of the gifts and the failure to establish a valid relationship with the donors. The tribunal's decision was based on legal principles and precedents, confirming the addition of the gift amounts as taxable income.

---

---

Issues:
- Appeal against order dated 23.1.2009 of the Ld CIT(A), Chandigarh regarding gifts received by the assessee.
- Delay in filing appeals and merit of the case.

Analysis:
1. Delay in Filing Appeals:
- The appeals were heard together due to common issues. The delay in filing the appeals was not condoned by the tribunal.
- The LD. CIT(A) dismissed the condonation application citing lack of sufficient reasons for the delay.
- The assessee's argument that the appeal was filed only after receiving the penalty order was rejected, as the penalty proceedings were initiated along with the assessment order.
- Once an addition is agreed upon, no appeal should be filed. Therefore, the delay was rightly not condoned.

2. Merits of the Case:
- The gifts received were scrutinized, and discrepancies were found in the statements of the donors.
- The assessee surrendered the amounts after being confronted with contradictory statements, indicating lack of genuineness in the gifts.
- The LD. CIT(A) referred to legal precedents to support the decision that the gifts were undisclosed income.
- The assessee failed to establish a close relationship with the donors, undermining the claim of gifts out of love and affection.
- The tribunal upheld the decision of the LD. CIT(A) and dismissed the appeals, as the facts were similar to another case where the appeal was decided against the assessee.

3. Overall Decision:
- The tribunal dismissed both appeals, upholding the orders of the LD. CIT(A) regarding the undisclosed income from gifts.
- The appeals were decided against the assesses based on the lack of evidence supporting the genuineness of the gifts and the failure to establish a valid relationship with the donors.
- The tribunal's decision was based on legal principles and precedents, confirming the addition of the gift amounts as taxable income.

This detailed analysis covers the issues of delay in filing appeals and the merits of the case, highlighting the key points from the legal judgment.

---